为了促进小企业严格遵循《小企业会计制度》的规定进行会计核算,做好自原《工业企业会计制度》(以下简称“原制度”)向《小企业会计制度》(以下简称“新制度”)的衔接工作,现对小型工业企业执行《小企业会计制度》有关衔接问题规定如下:一、调账原则及会计处理小企业在执行新制 In order to promote the small-sized enterprises to strictly abide by the provisions of the “Small Business Accounting System” for accounting purposes, and do a good job from the original “Industrial Accounting System” (hereinafter referred to as the “original system”) to “Small Business Accounting System” (hereinafter referred to as the “new system” ) Of the convergence of work, the small industrial enterprises are now implementing the “Small Business Accounting System,” the convergence of the provisions as follows: First, the principle of accounting and accounting treatment Small businesses in the implementation of the new system