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2011年10月18日,财政部出台了《小企业会计准则》,它和《企业会计准则》构成了我国会计基本准则框架下的两个子系统。《企业会计准则》为大中型企业提供了高质量的会计标尺,《小企业会计准则》为小企业提供了有序发展和有效管理的制度预期。财政部要求小企业从2013年1月1日起施行,同时也鼓励小企业提前执行。有价证券投资主要是指企业认购的国家、地方政府或其他单位依照法定程序发行的,可以或最终可以变现的票据;企业投资的有价
On October 18, 2011, the Ministry of Finance promulgated the Small Enterprise Accounting Standards, which together with the Accounting Standards for Business Enterprises constituted two subsystems under the framework of China’s basic accounting standards. The Accounting Standards for Business Enterprises provides high-quality accounting standards for large and medium-sized enterprises. The Small Business Accounting Standards provide institutional expectations for the orderly development and effective management of small enterprises. The Ministry of Finance requires that small businesses be implemented on January 1, 2013, while encouraging small businesses to implement them in advance. Portfolio investment mainly refers to the negotiable or final negotiable instruments issued by the state, local government or other units subscribed by the enterprise in accordance with legal procedures; the price of the corporate investment