论文部分内容阅读
小企业为我国国民经济和社会发展的重要组成部分,财政部要求在2013年1月1日起在全国范围内执行《小企业会计准则》。同时,我国税制改革中的“营改增”工作已经推行至全国,这两项改革关系到全国大部份小企业的经营与发展更关系到小企业财务人员的实际会计工作。本文旨在从会计处理的角度分析与梳理涉及营业外收入业务的会计处理方法,使小企业会计人员对于营业外收入的会计核算和增值税应纳税额计算的准确性都有很好的帮助。
Small enterprises are an important part of our national economy and social development. The Ministry of Finance requires that the “Small Business Accounting Standards” be implemented nationwide starting January 1, 2013. At the same time, “tax reform” has been implemented throughout the country in the reform of our tax system. Both of these reforms are related to the fact that the operation and development of most small enterprises in the country are more related to the actual accounting work of small business finance personnel. The purpose of this paper is to analyze and sort out the accounting treatment related to non-operating income business from the perspective of accounting treatment, so that the accounting staff of small business can help the accounting of non-operating income and the accuracy of the calculation of VAT payable.