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2011年10月18日财政部发布了《小企业会计准则》(财会[2011]17号)(以下简称《准则》),要求自2013年1月1日起在小企业范围内实施,《准则》对小企业资产、负债、收入、支出、现金流量、利润和税收的确认、计量和报告做了新的规范,从而有助于规范小企业会计要素的确认、计量和财务报告行为。
The Ministry of Finance promulgated the Small Business Accounting Standards (Cai Kuai [2011] No. 17) on October 18, 2011 (hereinafter referred to as the “Guidelines”), which is required to be implemented within the scope of small enterprises as of January 1, 2013. The “Guidelines ”The new regulation on the confirmation, measurement and reporting of assets, liabilities, income, expenditures, cash flows, profits and taxes of small enterprises helps to standardize the verification, measurement and financial reporting of the accounting elements of small enterprises.