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为了明确《小企业会计准则》与《企业会计准则》会计处理上的差异,文章首先阐述《小企业会计准则》与《企业会计准则》颁布的背景及适用范围,随后从备用金、坏账损失、存货盘盈盘亏、短期投资、固定资产盘盈等几个主要方面的会计处理差异进行了比较,以期有利于会计人员正确按照《小企业会计准则》《企业会计准则》进行会计处理。
In order to clarify the differences between the Accounting Standards for Small Business Enterprises and the Accounting Standards for Business Enterprises, the article first describes the background and scope of the promulgation of Accounting Standards for Small Business Enterprises and Accounting Standards for Business Enterprises, The paper also compares the difference of accounting treatment in several main aspects such as the inventory gain and loss of inventory, short-term investment and fixed assets surplus in order to help the accounting staff correctly handle the accounting according to the Small Enterprise Accounting Standards and the Accounting Standards for Business Enterprises.