2016大学本科会计专业毕业论文.docVIP

摘 要 小企业会计准则的出台，在内容上与企业会计准则存在着重要的差别。同时，新出台的小企业会计准则从一些方面上简化了相关的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率。本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助。同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议。 关键词：小企业会计准则 企业会计准则 小企业会计制度 Abstract Small business accounting standards, in the content and the accounting standards for enterprises there are important differences. At the same time, the introduction of the new small business accounting standards from some aspects of simplifying the relevant accounting treatment, to avoid repetition, complex procedures, greatly simplifying the small enterprise accounting personnels working strength, so as to improve their work efficiency. According to the contrast as the main means, to explore the small business accounting standards and accounting standards for enterprises is different, and find out the small business accounting standards has the advantage, as the small business accounting standards implementation and application to provide reference and help. At the same time, also pointed out that the small enterprise accounting criterion deficiency, as the small business accounting standards to provide advice. Keywords： Small enterprises standard；Enterprises standard；Small enterprises regulations 目 录 中文摘要·················································Ⅰ 英文摘要·················································Ⅰ 引言······················································4 1.《小企业会计准则》出台背景及主要内容····················4 1.1出台背景···············································4 1.2出台意义···············································5 1.3《小企业会计准则》主要内容······························5 2《小企业会计准则》与《企业会计准则》的比较···············6 2.1《小企业会计准则》适用范围的变化·······················6 2.2《小企业会计准则》与《企业会计准则》的差异··············7 2.2.1 历史成本计量····································7 2.2.2 公允价值的相关要求······························8 2.2.3 长期股权投资的核算·····························9 2.2.4 所得税的核算··································9 2.2.5