大学本科会计专业大学本科方案设计书范文

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1、个人收集整理勿做商业用途摘要小企业会计准则地出台，在内容上与企业会计准则存在着重要地差别.同时，新出台地小企业会计准则从一些方面上简化了相关地会计处理，避免了重复地、繁琐地处理程序，大大简化了小企业会计人员地工作强度，从而提高了他们地工作效率.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地不同，并从中找出小企业会计准则地优点，为小企业会计准则地实施与运用提供参考与帮助.同时，也指出小企业会计准则地不足之处，为小企业会计准则地完善提供建议.关键词：小企业会计准则企业会计准则小企业会计制度AbstractSmallbusinessaccou

2、ntingstandards,inthecontentandtheaccountingstandardsforenterprisesthereareimportantdifferences.Atthesametime,theintroductionofthenewsmallbusinessaccountingstandardsfromsomeaspectsofsimplifyingtherelevantaccountingtreatment,toavoidrepetition,complexprocedures,greatlysimplifyingth

3、esmallenterpriseaccountingpersonnel'sworkingstrength,soastoimprovetheirworkefficiency.Accordingtothecontrastasthemainmeans,toexplorethesmallbusinessaccountingstandardsandaccountingstandardsforenterprisesisdifferent,andfindoutthesmallbusinessaccountingstandardshastheadvantage,ast

4、hesmallbusinessaccountingstandardsimplementationandapplicationtoprovidereferenceandhelp.Atthesametime,alsopointedoutthatthesmallenterpriseaccountingcriteriondeficiency,asthesmallbusinessaccountingstandardstoprovideadvice.个人收集整理勿做商业用途Keywords：Smallenterprisesstandard；Enterprisess

5、tandard；Smallenterprisesregulations个人收集整理勿做商业用途目录中文摘要·················································Ⅰ个人收集整理勿做商业用途英文摘要·················································Ⅰ个人收集整理勿做商业用途18/18个人收集整理勿做商业用途引言······················································4个人收集整理勿做商业用途1.《小企业会计准则》出

6、台背景及主要内容····················41.1出台背景···············································4个人收集整理勿做商业用途1.2出台意义···············································5个人收集整理勿做商业用途1.3《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》地比较···············62.1《小企业会计准则》适用范围地变化············

7、···········62.2《小企业会计准则》与《企业会计准则》地差异··············72.2.1历史成本计量····································72.2.2公允价值地相关要求······························82.2.3长期股权投资地核算·····························92.2.4所得税地核算··································92.2.5待转资产核算··································

8、·······9个人收集整理勿做商业用途18/18个人收集整理勿做商业用途2.2.6财务报表地