小企業會計準則與小企業會計制度對比分析

第一章、小企業會計準則與小企業會計制度相同面·······························1

1.1 制定依據相同···················································1

1.2 會計核算基礎工作的要求相同·······································1

1.3 會計核算的前提條件相同··········································1

1.4 會計核算應遵循的基本原則相同·····································2

1.5 會計核算方法基本相同············································3

第二章、小企業會計準則與小企業會計制度不同方面····························4

2.1 適用范圍不同··················································4

2.2 會計科目設置不同···············································5

2.3 賬務處理不同··················································6

2.3.1資產清查的處理不同········································6

2.3.2不計提長期資產減值準備····································7

 2.3.3 簡化長期投資的核算·······································8

2.3.4 簡化了專門借款費用的核算··································8

2.3.5 簡化了融資租賃固定資產的計量······························9

第三章、結束語························································11

參 考 文 獻··························································13

內 容 摘 要

2011年11月，財政部下發了《小企業會計準則》(財會[2011]17 號)，并規定從2013年1月1日起正式實施。這是我國企業會計準則體系完善的一個重要舉措。屆時 2004 年財政部發布的《小企業會計制度》將退出歷史舞臺。小企業的會計準則與會計制度的差異也逐步體現出來，為了更好的開展中小企業的財務工作，本文也做了對比分析之間的差異找出中小企業財務工作未來的發展方向。《小企業會計準則》突出了與國際接軌、與稅法協調、簡單實用和可操作性強等特點，為小型企業正確會計核算、實行查賬征收、享受稅收優惠、誠信依法納稅提供了制度保障。與《小企業會計制度》比較，《小企業會計準則》在適用范圍、科目設置、收入確認、處理方法、報表項目和劃型標準等方面存在許多差異，論文示財務會計人員注意。文章就此進行比較分析，通過對二者的比較，可以使小企業會計人員迅速、高效地掌握《小企業會計準則》的精髓，更好地建制建賬，享受更多的稅收優惠，降低小企業稅收成本。

關鍵詞：小企業 會計準則 會計制度 主要差異