《小企业会计制度》与《企业会计制度》之比较

Comparison between "small enterprise accounting system" with "enterprise accounting system"

《小企业会计制度》与《企业会计制度》在使用范围、会计核算基本原则、会计科目设置、帐务处理、会计报表及附注等方面既有区别,又有联系。通过对两种《制度》进行比较研究,对更好地理解、执行两项制度大有裨益。

On the aspects of use scope, basic principles of financial accounting, accounting title setting, account disp（,sal, accounting statement and annotations, “small enterprise accounting system” and “enterprise accounting system” are both different and relative. Comparing this two systems is helpul to understand and implement the system better.