浙江万里学院继续教育学院毕业论文

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1、浙江万里学院继续教育学院毕业论文题目：小企业会计准则研究学生姓名夏青青学号专业班级10级会计本科指导教师院（系）浙江万里学院继续教育学院2014年12月5日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

2、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IAbstractSmallbusinessaccountingstandardscomeonstage,onthecontentandtheaccountingstandardsforenterprisesthereareimportantdifferences.Atthesametime,thenewaccountingstandardsforsmallbusinessesfromsomeaspectsonsimplify

3、ingtherelevantaccountingtreatment,toavoidtherepetitive,tedioushandler,greatlysimplifyingtheworkofthesmallbusinessaccountingpersonnelstrength,thusimprovetheirworkefficiency.Thisarticlewillcontrastasthemainmeans,toexplorethesmallbusinessaccountingstandardsandaccountings

4、tandardsforenterprises,andtofindouttheadvantagesofsmallbusinessaccountingstandards,theimplementationofaccountingstandardsandapplyforasmallbusinesstoprovidethereferenceandhelp.Atthesametime,itpointsoutthedeficiencyofsmallbusinessaccountingstandards,offeradvicefortheimp

5、rovementoftheaccountingstandardsforsmallbusinesses.Keywords:accountingstandardsforsmallbusinesses;Accountingstandardforbusinessenterprises;SmallbusinessaccountingsystemII目录摘要IABSTRACTII引言11《小企业会计准则》出台背景及主要内容···················41.1出台背景································41

6、.2出台意义································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················

7、·········72.2.3长期股权投资的核算························72.2.4所得税的核算····························72.2.5待转资产核算····························72.2.6财务报表的编制··························73小企业会计准则不足之处·························73.1有关小企业的界定标准·························73.2不公开发行债券或股票的中型企业·····

8、···············73.3关于经济业务会计处理和披露的出发点和原则的问题·············73.3.1增值税进项税额的抵扣时限·······················73.3.2增值税小规模纳税人的账务处理规定······