摘要
小企业会计制度已由财政部发布实施,为便于小企业执行此项制度,对实施小企业会计制度的利弊及实施过程中应注意的问题进行了分析。
The accounting system of small-sized enterprises has been issued.The problem, the advantages and disadvantages of the implementation of the accounting system of small-sized enterprises were briefly expatiated.The problem in the implementing process of this accounting system should be paid attention to.
出处
《安徽农业科学》
CAS
北大核心
2005年第5期926-927,共2页
Journal of Anhui Agricultural Sciences
关键词
小企业会计制度
思考
选择
实施
Accounting system of small-sized enterprises
Thinking
Choice
Implementation