小企业会计制度

校办企业执行《小企业会计制度》的利弊分析

Advantages and Disadvantages of Execution of Small Enterprise Accounting System for School-Run Enterprises

对小企业会计制度调整的思考

A Thought of Adjusting the Small Enterprise Accounting System

实施《小企业会计制度》应注意的几个问题

Some Noticeable Problems in Implementing the Accounting System of Small-sized Enterprises

论《小企业会计制度》的特点

On the Characteristics of Accounting System of Small - sized Enterprises

中小民营企业的会计制度转换初探&兼析《小企业会计制度》的实施

On the transference of accounting system for mid and small private enterprises

对我国《小企业会计制度》若干问题的探讨

A Discussion of China 's Accounting Standards for Small Enterprises

《小企业会计制度》执行情况分析及对策

Analysis and Countermeasures on Implementation of Small Corporation Accounting System

《小企业会计制度》浅析

An Analysis of Accounting System of Small Enterprises Business Data

浅谈实施《小企业会计制度》的意义

On the Significance of the Implementation of the Small corporation accounting system

2005年是《小企业会计制度》执行的第一年。

Accounting System for Small Business Enterprises has been put into use in2005 .

浅谈小企业会计制度的建设

Discussion on Small Enterprise Construction of Accounting System

从《小企业会计制度》谈财务会计的目标定位

The Analysis on Orientation of Financial Accounting Object

小企业会计制度探讨

On Small Enterprise Accounting System

本文通过《小企业会计制度》与《企业会计制度》的比较，旨在明晰小企业会计在实际工作中的内容，引导其向规范方向发展。

The article compares Accounting System of Small Enterprise and Enterprise 's Accounting System , which aims at expressing the content of accounting of small enterprise in practical work and leading it to standardize its development .

《小企业会计制度》与《企业会计制度》在使用范围、会计核算基本原则、会计科目设置、帐务处理、会计报表及附注等方面既有区别，又有联系。

On the aspects of use scope , basic principles of financial accounting , accounting title setting , account disposal , accounting statement and annotations , " small enterprise accounting system " and " enterprise accounting system " are both different and relative .

本文主要阐述了小企业会计制度的制定背景，对小企业会计制度与企业会计制度进行了比较，并重点分析了这两个制度的主要差异。

This paper aims to set forth the formulation background of small business account system and compare the similarities and differences between small business account system and business account system . Moreover , it puts much emphasis on an analysis of their main differences .

2004年4月27日，财政部颁布了《小企业会计制度》，并自2005年1月1日起在全国小企业范围内实施。

The Ministry of Finance issued " the Accounting System of Small Enterprises " on April 27,2004 , which will be implemented throughout the country from January 1,2005 . " The Accounting System of Small Enterprises " fully reflects the management characteristics and requirements of small companies .

为小企业量身定制会计制度

Make accounting system of small enterprise

其次，小企业进行会计制度选择还必须考虑各种影响因素，包括会计环境、利益相关者、行业等外部因素，以及企业自身的内部因素。

Secondly , the factors , which will affect small size enterprises , also should be considered , including a range of outside factors as accounting environment , related interest parties , industry environment etc. and also the factors inside enterprises .

将这一小民营企业的会计监督制度存在的问题的分析映射出一些民营企业普遍存在的问题，并提出解决这些问题的建议或思路。

To the small private enterprises accounting system exists in the analysis of mapping out some private enterprises common problems and proposed solutions to these problems recommendations or ideas .

本文研究发现，目前我国并不缺少规范小企业会计工作的正式制度，小企业的主要问题是有制度，而不能贯彻执行。

This paper found that China is not short of the formal systems to regulate small enterprises currently and the main question is that those formal systems can not be implemented .

小企业对两种会计制度的选择，首先必须遵循一些基本原则，包括主体性原则、目标性原则、适应性原则、公允性原则和成本效益原则。

The principles of small size enterprises selecting accounting system should be that , firstly , a range of rules should be followed , such as principal principle 、 objective principle 、 adaptive principle 、 evenhanded principle and cost-benefit principle .

从2005年1月1日起，小企业应执行《小企业会计制度》。

Since January 1st 2005 , the small enterprise should execute Small Enterprise Accounting System .

根据规定，小企业可以在《小企业会计制度》和《企业会计制度》之间进行会计制度选择。

According to regulations , small business enterprises could make a choice between Accounting System for Small Business Enterprises and Accounting System for Business Enterprises .

通过对我国小企业会计工作的实际运用情况分析，提出了对小企业会计制度的进一步简化调整措施，从而更好地规范小企业的会计核算，保证会计信息的真实性。

This paper , by analyzing the application of the accounting system in small enterprises in China , puts forward the measures to further simplify and adjust the small-enterprise accounting system , aiming at better regulation of book records for the trueness of accounting information .

文章分析了小企业会计核算存在的问题，阐述了国家颁布的《小企业会计制度》特点及其对规范小企业会计核算起到的积极作用。

This article analyzes the existent problems in the accounting system of little enterprise , interprets the character of 《 Accounting System of Little Enterprise 》 and its active function on standardizing the business accounting of little enterprise .

为提高小企业会计信息的质量，满足会计信息使用者的需要和促进小企业的健康发展，我国制定了专门适用于小企业核算的《小企业会计制度》。

Accounting Regulations for Small-sized Businesses are established in China to improve the quality of accounting information , to meet the requirements of those who use such information and to promote the healthy development of small-sized businesses .