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一、企业会计制度与小企业会计制度差异的原因企业会计制度与小企业会计制度尽管在基本原理、基本要素、基本信息和基本方法等方面是相同的,但在许多方面又有不同。其原因是:(一)适用的对象不同企业会计制度适用于除了执行金融保险企业会计制度和小企业会计制度以外的所有企业。小企业会计制度仅适用于小企业。小企业不对外筹资,规模较小,业务量较少。
First, corporate accounting system and small business accounting differences between the reasons Accounting system and small business accounting system although the basic principles, basic elements, basic information and basic aspects of the method is the same, but in many ways are different. The reason is: (a) the applicable object Different corporate accounting system applies to all except for the implementation of the financial and insurance business accounting system and small business accounting system. Small business accounting system only applies to small businesses. Small businesses do not raise funds outside the smaller, less traffic.