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1、会计再教育小企业制度答案（Accountingreeducationsmallenterprisesystemanswer）SmallbusinessaccountingsystemLecture1First,singlechoicequestions:1,"smallbusinessaccountingsystem"stipulatesthataccountingshouldbedividedintoaccountsandfinancialaccountingstatements,reflectingthebasicpremiseof(A).AandAccountingDi
2、visionBandmixingratioC,timelinessD,continuousoperationAnalysis:"smallbusinessaccountingsystem"stipulatesthataccountingshouldbedividedduringtheaccountingperiod,thesettlementofaccountsandthepreparationoffinancialaccountingreports.Theaccountingperiodisdividedintoannual,semiannual,quarterlyandm
3、onthly,andthedateofstartandendisdeterminedaccordingtotheGregoriancalendar.2,"smallbusinessaccountingsystem"stipulatesthataccountingshouldbebasedonsmallenterprisessustained,normalproductionandmanagementactivitiesasthepremise,embodiesthebasicpremiseof(B).A,accountingentityB,continuousoperatio
4、nCandAccountingDivisionDandcurrencymeasurementTwo,multiple-choicequestions:1,thecontentoftheaccountingsystemforsmallenterprisesmainlyincludes(ABC).A,generalprovisionsB,accountingsubjectsandinstructionsC,financialaccountingreportD,specialprovisions2,smallandmedium-sizedenterprisestandardmain
5、lyaccordingtoenterprise(ABCD)indextodetermine.A,numberofemployeesB,salesCandtotalassetsD,industrycharacteristicsThree.Judgmentquestions:1,enterprisesthatdonotraisefundsoutsidearesmallenterprises.(wrong)2.Smallenterprisesstipulatedintheaccountingsystemofsmallenterprisesmainlyrefertononenterp
6、riselegalpersonorganizations.(wrong)Analysis:"smallbusinessaccountingsystem"appliestoenterprisesestablishedinPeople'sRepublicofChinawithoutraisingfundsandoperatinginsmallscale."Noexternalfunding"referstothepublicissuanceofstocksorbondsoftheenterprise,notpublicissuanceofstocksorbondscanbediv
7、idedintononbusinessorganizationsandcorporateorganizations,theprovisionsofthe"smallbusinessaccountingsystem"inthesmallenterprisemainlyreferstothecorporateorganization.SecondlecturesFirst,singlechoicequestions:1,thefollowingitemsdonotbelongtotheimplementat
