《小企业会计制度》浅析

An Analysis of Accounting System of Small Enterprises

文章对《小企业会计制度》中所规定的小企业、小企业会计制度的特点作了简要而总括的介绍,并对企业由执行“企业会计制度”转而执行“小企业会计制度”的操作要点作了较详尽的论述,以期对小企业的财会人员有所启迪。

This paper briefly summarizes the characteristics of small enterprises and their accounting system as regulated in Accounting System of Small Enterprises, and expounds in detail the main points of the operation in the turn of enterprises from the application of ＂Accounting System of Enterprises＂ to that of ＂Accounting System of Small Enterprises＂, hopefully to give some help to accountants in small enterprises.