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1、论小企业会计准则_会计毕业论文摘要小企业会计准则的出台,在内容上与企业会计准则存在着重要的差别。同时,新出台的小企业会计准则从一些方面上简化了相关的会计处理,避免了重复的、繁琐的处理程序,大大简化了小企业会计人员的工作强度,从而提高了他们的工作效率。本文将以对比作为主要手段,来探究小企业会计准则与企业会计准则的不同,并从中找出小企业会计准则的优点,为小企业会计准则的实施与运用提供参考与帮助。同时,也指出小企业会计准则的不足之处,为小企业会计准则的完善提供建议。关键词:小企业会计准则企业会计准则小企业会计制度AbstractSmallbusinessaccountings
2、tandards,inthecontentandtheaccountingstandardsforenterprisesthereareimportantdifferences.Atthesametime,theintroductionofthenewsmallbusinessaccountingstandardsfromsomeaspectsofsimplifyingtherelevantaccountingtreatment,toavoidrepetition,complexprocedures,greatlysimplifyingthesmallenterpris
3、eaccountingpersonnel'sworkingstrength,soastoimprovetheirworkefficiency.Accordingtothecontrastasthemainmeans,toexplorethesmallbusinessaccountingstandardsandaccountingstandardsforenterprisesisdifferent,andfindoutthesmallbusinessaccountingstandardshastheadvantage,asthesmallbusinessaccountin
4、gstandardsimplementationandapplicationtoprovidereferenceandhelp.Atthesametime,alsopointedoutthatthesmallenterpriseaccountingcriteriondeficiency,asthesmallbusinessaccountingstandardstoprovideadvice.Keywords:Smallenterprisesstandard;Enterprisesstandard;Smallenterprisesregulations目录中文摘要????
5、?????????????????????????????????????????????Ⅰ英文摘要?????????????????????????????????????????????????Ⅰ引言??????????????????????????????????????????????????????41.《小企业会计准则》出台背景及主要内容????????????????????41.1出台背景???????????????????????????????????????????????41.2出台意义????????????????????????????
6、???????????????????51.3《小企业会计准则》主要内容??????????????????????????????52《小企业会计准则》与《企业会计准则》的比较???????????????62.1《小企业会计准则》适用范围的变化???????????????????????62.2《小企业会计准则》与《企业会计准则》的差异??????????????72.2.1历史成本计量????????????????????????????????????72.2.2公允价值的相关要求??????????????????????????????82.2.3长期股
7、权投资的核算?????????????????????????????92.2.4所得税的核算??????????????????????????????????92.2.5待转资产核算?????????????????????????????????????????92.2.6财务报表的编制??????????????????????????????????????103小企业会计准则不足之处??????????????????????????????103.1有关小企业的界定标准????????????????????????????
