小企业会计核算与大中型企业的区别

The Accounting Differences Between Small and Big Enterprises

在我国工业企业法人中,小企业占95%以上。从2005年1月1日起,小企业应执行《小企业会计制度》。相对大中型企业来说,小企业在会计科目设置和使用等方面有其自身的特点和核算要求。本文谨对小企业会计核算的特点和与大中型企业会计核算的区别作对比分析。

In Chinese industrial society, the small business is more than 90 percent. Since January 1st 2005, the small enterprise should execute Small Enterprise Accounting System. In contrust with the big ones, the small enterprise have some characteristics and demands in setting and using accounting title . This paper analyzes the characteristics of small enterprise accounting and finds the difference between the small enterprise and the big ones.