| 《小企业会计制度》与《企业会计制度》会计报表差异的研究 |
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| 引用本文： | 李姣姣.《小企业会计制度》与《企业会计制度》会计报表差异的研究[J].重庆职业技术学院学报,2006,15(6):75-76,85. |
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| 作者姓名： | 李姣姣 |
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| 作者单位： | 重庆城市管理职业学院,重庆,400055 |
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| 摘 要： | 本文对采用《小企业会计制度》的会计报表与采用《企业会计制度》的会计报表产生差异的必要性和产生差异的原因进行了分析,指出了目前中小企业应该怎样调整两种制度下会计报表的差异。
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| 关 键 词： | 企业会计制度 小企业会计制度 会计报表 资产负债表 损益表 现金流量表 |
| 文章编号： | 1672-0067（2006）06-0075-02 |
| 收稿时间： | 2006-10-17 |
| 修稿时间： | 2006年10月17 |
Study of the Differences in Accounting Report Between Small Enterprise Accounting System and General Enterprise Accounting System |
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| LI Jiao-jiao.Study of the Differences in Accounting Report Between Small Enterprise Accounting System and General Enterprise Accounting System[J].Journal of Chongqing Vocational& Technical Institute,2006,15(6):75-76,85. |
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| Authors: | LI Jiao-jiao |
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| Abstract: | To perfect the accounting review principles and make the accounting review standards regular,on Jan.1,2005,our country carried out Small-size Enterprise Accounting System,which standardized the operating activities in the accounting processing of the small and the medium-size enterprises.The paper analyses the necessity of differences in accounting report between the two enterprises and the reason,and presents how the small and the medium-size enterprise should adjust the distinctions in accounting report based on the two systems so far. |
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| Keywords: | general enterprise accounting system small enterprise accounting system accounting statement balance sheet income statement statement of cash flows |
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