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1、会计科目小企业会计准则小企业会计制度库存现金（现金）现金短缺或溢余通过“待处理财产损溢 待处理流动资产损溢”科目核算。如为现金短缺，借记“管理费用”科目；如为现金溢余，贷记“营业外收入”科目。银行存款未明确规范结算方式及汇兑损益的处理明确规范结算方式及汇兑损益的处理短期投资持有期间所收到的股利、利息等，确认投资收益持有期间所收到的股利、利息等，不确认投资收益，作为冲减投资成本处理不计提短期投资减值准备计提短期投资减值准备应收票据未规范票据利息的处理规范票据利息的处理因付款人无力支付票款，或到期不能收回应收票据的转入“应收账款”应收票据不得计提坏账准备，待到期不能收回转入应收账款后，再按规定计提
2、坏账准备。应收账款未规范应收债权融资或出售应收债权的会计处理规范应收债权融资或出售应收债权的会计处理不计提坏账，发生损失时直接转销计入“营业外收入”计提坏账准备，坏账准备计入管理费用原材料（材未规范商品流通的小企业购入商品抵达仓库前发生的包商品流通的小企业购入商品抵达仓库前发生的包装料）装费、运杂费、保险费、装卸费、运输途中的合理损耗和入库前的挑选整理费用等采购费用费、运杂费、保险费、装卸费、运输途中的合理损耗和入库前的挑选整理费用等采购费用直接计入当期营业费用盘盈、盘亏或毁损的各种原材料通过“待处理财产损溢待处理流动资产损溢”科目核算，待按照管理权限批准后计入营业外收入或营业外支出盘盈的各种
3、材料冲减管理费用；盘亏、毁损的各种材料计入营业外支出或管理费用长期股权投资成本法核算分别采用成本法或权益法核算固定资产自行建造的固定资产的入账价值由建造该固定资产决算前发生的支出（含相关借款费用）构成自行建造的固定资产的入账价值为达到预定可使用状态前所发生的必要支出无形资产摊销期自其可供使用时开始至停止使用或出售时止。有关法律规定或合同约定了使用年限的，可以按照规定或约定的使用年限分期摊销。摊销年限应按合同受益年限、法律规定年限孰低确定，如果合同没有规定受益年限，法律也没有规定有效年限的，摊销年限不应超过文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编
4、码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F
5、3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M
6、10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7
7、K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3
8、R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5
9、T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J
10、2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8小企业不能可靠估计无形资产使用寿命的，摊销期不短于 10 年。10 年。长期待摊费用不含开办费包括开办费应付职工薪酬为获得职工提供服务而应付给职工的各种形式的报酬以及其他相关支出并进行详细规范通过应付工资、应付福利费等核算，未规范非货币性薪酬及其他职工薪酬的
11、核算长期借款小企业为购建固定资产在竣工决算前发生的借款费用，应当计入固定资产的成本为购建固定资产而发生的专门借款，在满足借款费用开始资本化的条件时至购建的固定资产达到预定可使用状态前发生的借款费用，应计入固定资产成本资本公积仅核算资本（股本）溢价包括四个明细科目：资本溢价、接受捐赠非现金资产准备、外币资本折算差额、其他资本公积盈余公积法定公积金和任意公积金法定盈余公积、任意盈余公积、法定公益金文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10
12、HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q
13、7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6
14、ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y
15、10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8
16、文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:C
17、X3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7
18、Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8小企业会计准则与企业会计准则，有利于掌握这两个会计准则的异同，更好地在小企业落实小企业会计准则。相同方面（一）制定依据相同企业会计准则和小企业会计准则都是依据中华人民共和国会计法和其他有关法律法规制定的。（二）会计核算基础工作的要求相同企业会计准则和小企业会计准则都要求企业填制会计凭证、登记会计账簿、管理会计档案等，按照中华人民共和国会计法、会计基础工作规范和会计档案管
19、理办法的规定执行。（三）会计核算的前提条件相同企业会计准则和小企业会计准则都要求企业的会计核算应当以持续、正常的生产经营活动为前提，划分会计期间，分期结算账目，会计期末编制财务会计报告。（四）会计核算应遵循的基本原则相同企业会计准则总则第11 条和小企业会计准则总说明第 11 条都要求企业遵循客观性原则、实质重于形式原则、相关性原则、一贯性原则、可比性原则、及时性原则、明晰性原则、权责发生制原则、收入与费用配比原则、划分收益性支出和资本性支出原则、谨慎性原则和重要性原则。（五）会计核算方法基本相同文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX
20、3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q
21、7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 H
22、A7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7
23、I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 Z
24、Y5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y1
25、0J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文
26、档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C81.会计科目设置基本相同。企业会计准则设置了85 个一级科目，小企业会计准则设置了60 个一级科目，其中有58 个一级科目与企业会计准则的不仅名称相同，而且核算内容也基本相同。2.会计核算方法基本相同。如资产计价方法都以取得时发生的货币支出，或以形成前所发生的料工费
27、支出，或以换出非货币资产的账面价值加上应支付的相关税费，或以重组债权的账面价值，作为资产的入账价值。短期投资、应收账款、其他应收款和存货等流动资产都要计提减值准备，并且估计资产损失的方法也相同。资产增减，负债增减，所有者权益增减，收入的分类及其确认，费用的分类归集，利润形成等的账务处理基本相同。3.对外提供财务报告的内容和要求基本相同。如都要求定期编报“资产负债表”、“利润表”，同时提供会计报表附注，但 小企业会计准则要求在会计报表附注中披露的内容相对更为简化。不同方面（一）适用范围不同小企业会计准则 适用于在中华人民共和国境内设立的不对外筹集资金、经营规模较小的企业（不包括以个人独资及合伙形
28、式设立的小企业）。符合小企业会计准则规定的小企业，按照制度规定可以选择执行企业会计准则。若选择执行了 企业会计准则，就不能同时选择执行小企业会计准则的有关文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q
29、7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 H
30、A7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7
31、I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 Z
32、Y5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y1
33、0J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文
34、档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8规定。而企业会
35、计准则的适用范围，按照企业会计准则的规定，除不对外筹集资金、经营规模较小的企业，以及金融保险企业外，在中华人民共和国境内设立的企业（含公司），执行企业会计制度。从小企业会计准则的规定看，符合小企业会计准则规定的小企业也可执行企业会计准则。（二）会计科目设置不同小企业会计准则比企业会计准则少设了25 个一级科目。原因主要有如下两个方面：第一，小企业经济业务相对简单，因此可将企业会计准则中的部分科目进行归并，如应收股利和应收利息合为应收股息科目，原材料和包装物归并为材料科目等。第二，小企业会计核算简化或者没有某科目所要反映的经济业务，从而可少设。如资产科目少设了自制半成品、分期收款发出商品、各项长
36、期资产的减值准备、未确认融资费用和待处理财产损溢；负债科目少设了应付股利、预计负债、应付债券；所有者权益科目少设了已归还投资；损益类科目少设了补贴收入、以前年度损益调整。（三）账务处理不同1.资产清查的处理不同。小企业会计准则 中没有设置“待处理财产损溢”科目，小企业在财产清查中发生资产的盘盈或盘亏时直接进行处理。笔者认为这种处理方法简明扼要，与资产负债表中所反映的内容相符。而企业会计准则 中的资产负债表中已取消了资产待处理项目，企业在编报前必须将待处理的资产文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I
37、3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY
38、5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10
39、J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档
40、编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3
41、F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7
42、M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA
43、7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8进行处理，因此财产清查还要通过“待处理财产损溢”科目核算，笔者认为这是一种多余。2.不计提长期资产减值准备。长期资产的可收回金额较难确定，计提减值准备时需要进行较多的职业判断，而小企业会计人员少，高素质的会计人员更少，所以小企业会计准则仅要求对短期投资、存货和应收款项计提跌价或坏账准备，不要求对固定资产
44、、无形资产等长期资产计提减值准备。3.简化长期投资的核算。小企业投资的业务比较少，按重要性原则对长期股权投资采用简化了的成本法或简化的权益法核算。按小企业会计准则中成本法的规定，股权持有期间内，企业应于被投资单位宣告发放现金股利或利润时确认投资收益。按被投资单位宣告发放现金股利或利润中属于应由本企业享有的部分，借记“应收股息”科目，贷记“投资收益”科目。制度中不要求严格区分投资前被投资企业实现的利润的分配还是投资后被投资企业实现的利润的分配，但如果在投资当年取得被投资单位分派的属于以前年度实现的利润，则应冲减投资成本。小企业会计准则权益法简化核算主要体现在如下两个方面：第一，取得投资时不单独核
45、算股权投资差额。小企业会计准则权益法的规定，以现金取得长期股权投资时，按实际支付的全部价款（扣除已宣告但尚未领取的现金股利）入账，不单独核算股权投资差额，不对该差额进行摊销。文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编
46、码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F
47、3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M
48、10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7
49、K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3
50、R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5T9Y10J2C8文档编码:CX3F3P7Q7M10 HA7K9Q7I3R6 ZY5