摘要
《小企业会计准则》对农业、工业、施工企业、商业、交通业等行业都作了相应的表述,而对粮食企业这一特殊行业没有相应的条款论述,使粮食企业实际操作起来难度大。通过比较《小企业会计准则》与《小企业会计制度》的差别,结合粮食小企业会计实务,探讨《小企业会计准则》对粮食小企业会计核算的影响。
Agriculture, industry, construction enterprises, commerce, transportation and other industries are targeted at in Small Business Accounting Standards, while there are no relevant provisions on grain enterprises, as adds difficulties for these enterprises in their actual operation. Through comparing the differences between small business accounting standards and small enterprise accounting system, the article, taking their actual accounting practices into account, probes into the influence of Small Business Accounting Standards on the accounting standards of small grain enterprises.
出处
《安徽农业大学学报（社会科学版）》
2013年第3期74-77,共4页
Journal of Anhui Agricultural University:SOC.SCI.
基金
安徽粮食工程职业学院院级质量工程立项课题(2013022:<〈小企业会计准则〉对粮食行业会计核算的影响>)
关键词
《小企业会计准则》
财务状况要素
经营成果要素
纳税影响
Small Business Accounting Standards
financial condition factors
operating performance elements
tax effect
