摘要
比较了《小企业会计制度》与《企业会计制度》在会计核算规定方面的差异,总结了《小企业会计制度》的特点。
Through comparing the difference of accounting assessment regulations between Accounting System of Small-sized Enterprises and Accounting System of Enterprisers, this paper discusses the characteristics of Accounting System of Small-sized Enterprises.
出处
《重庆科技学院学报（社会科学版）》
2006年第2期52-53,56,共3页
Journal of Chongqing university of science and technology（social sciences edition）
关键词
企业
会计制度
《小企业会计制度》
enterprise
accounting system
Accounting System of Small-sized Enterprises
