《小企业会计制度》与《企业会计制度》差异分析

An Analysis of the Differences Between Small Business Accounting Rules and Business Accounting Rules

自2005年1月1日起,凡是符合《小企业会计制度》规定范围的小企业,都要执行《小企业会计制度》。本文就《小企业会计制度》适用范围、《小企业会计制度》与《企业会计制度》主要差异点、小企业如何顺利完成从一种会计制度向另一种会计制度转换等现实问题进行了阐述,对小企业完成新老制度的衔接提出了一些参考性意见。

Beginning from January 1, 2005, all small businesses as defined by the Small Business Accounting Rules will have to implement the new rules. This essay makes an analysis of the new rules' field of application and their major differences from those embodied in the Business Accounting Rules. The essay also provides advice for the smooth transition between the two systems.