论小企业会计准则范文

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1、.论小企业会计准则...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AbstractSmallbusinessaccountingsta

2、ndards,inthecontentandtheaccountingstandardsforenterprisesthereareimportantdifferences.Atthesametime,theintroductionofthenewsmallbusinessaccountingstandardsfromsomeaspectsofsimplifyingtherelevantaccountingtreatment,toavoidrepetition,complexprocedures,greatlysimplifyingthesmallenterprise

3、accountingpersonnel'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······························8..

7、.2.2.3长期股权投资的核算·····························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·························