摘要
《小企业会计制度》的实施,是会计制度不断深化的必然要求。正确认识小企业的经济地位,了解该会计制度的适用范围,全面把握小企业会计制度的特点及其与税法存在的差异对促进小企业健康发展有着积极的作用。
The enforcement of the Accounting System for Small-Sized Enterprises is the necessity of the intensification of accounting system. It is important to understand properly the role of small sized enterprises, the scope and features of this accounting system and the difference between this accounting system and the tax laws.
关键词
小企业
会计制度
差异
small-sized enterprises
accounting system
difference
