| 《小企业会计制度》与《企业会计制度》的主要差异 |
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| 引用本文： | 王利霞.《小企业会计制度》与《企业会计制度》的主要差异[J].中国教育发展研究杂志,2007,4(3):79-80. |
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| 作者姓名： | 王利霞 |
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| 作者单位： | 河南省洛阳财会学校,洛阳471000 |
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| 摘 要： | 《小企业会计制度》与《企业会计制度》相比，在许多方面存在差异，主要表现在会计科目的设置、减值准备的计提、长期投资的核算、固定资产的核算以及财务报告的编制等方面。
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| 关 键 词： | 《小企业会计制度》 《企业会计制度》 主要差异 |
The primary difference between the System of Accounting of A Small Enterprise from the System of Accounting of An Enterprise |
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| Wang Lixia.The primary difference between the System of Accounting of A Small Enterprise from the System of Accounting of An Enterprise[J].The Research Journal Of China Educational Development,2007,4(3):79-80. |
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| Authors: | Wang Lixia |
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| Abstract: | When we compare the System of Accounting of A Small Enterprise with the System of Accounting of An Enterprise, there is much difference at many sides, mainly found expression in setting the accounting title, the calculation and drawing of the depreciation preparation, the business accounting of the long range investment, the business accounting of .the capital asserts and the compilation of the financial statement. |
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| Keywords: | System of Accounting of A Small Enterprise System of Accounting of An Enterprise Primary difference |
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