大学财会专业毕业论文

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1、★精品文档★大学财会专业毕业论文　　论文阅读：　　论文格式论文提纲论文摘要论文致谢论文答辩毕业论文　　大学财会专业毕业论文　　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

2、计准则企业会计准则小企业会计制度　　　目录　　中文摘要······················　　英文摘要······················2016全新精品资料-全新公文范文-全程指导写作–独家原创28/28★精品文档★　　引言·························　　1.《小企业会计准则》出台背景及主要内容····················　　出台背景·······················　　出台意义······················　　《小企业会计准则》主要内容······························　　

3、2《小企业会计准则》与《企业会计准则》的比较···············　　《小企业会计准则》适用范围的变化·······················　　《小企业会计准则》与《企业会计准则》的差异··············　　历史成本计量····································　　公允价值的相关要求························2016全新精品资料-全新公文范文-全程指导写作–独家原创28/28★精品文档★······　　长期股权投资的核算·····························　　所得税的核算····

4、······························　　待转资产核算······················　　财务报表的编制······················　　3小企业会计准则不足之处······························　　有关小企业的界定标准······························　　不公开发行债券或股票的中型企业·····················　　关于经济业务会计处理和披露的出发点和原则的问题·······2016全新精品资料-全新公文范文-全程指导写作–独家原创28/28★精品文档★　　增值税

5、进项税额的抵扣时限····························　　增值税小规模纳税人的账务处理规定···················　　应付工资、应付福利费的规定························　　税收直接减免、即征即退、先征后退等情况的处理··········　　借款费用的处理······················　　管理费用的范围···································　　关于利润表的规定··································　　日常业务中不经常遇到的问题···········

6、··············　　4关于完善和落实《小企业会计准则》的建议················　　切实完善企业自身结构加强管理决策准确度·············2016全新精品资料-全新公文范文-全程指导写作–独家原创28/28★精品文档★　　提高企业管理者自身的素质·························　　加强小企业会计人员的自身素质·····················　　完善企业内部监督制度···························　　健全目前企业已有的会计机构·······················　　推动会计电算化的普及程

7、度·························　　优化企业外部环境创造发展有利条件···················　　继续完善相关法律法规制度··························　　不断改善小企业生存的环境问题·······················　　加强对企业的会计工作的监督·························　　结论······················　　致谢······················2016全新精品资料-全新公