小企业会计准则与小企业会计制度对比分析

第一章、小企业会计准则与小企业会计制度相同面·······························1

1.1 制定依据相同···················································1

1.2 会计核算基础工作的要求相同·······································1

1.3 会计核算的前提条件相同··········································1

1.4 会计核算应遵循的基本原则相同·····································2

1.5 会计核算方法基本相同············································3

第二章、小企业会计准则与小企业会计制度不同方面····························4

2.1 适用范围不同··················································4

2.2 会计科目设置不同···············································5

2.3 账务处理不同··················································6

2.3.1资产清查的处理不同········································6

2.3.2不计提长期资产减值准备····································7

 2.3.3 简化长期投资的核算·······································8

2.3.4 简化了专门借款费用的核算··································8

2.3.5 简化了融资租赁固定资产的计量······························9

第三章、结束语························································11

参 考 文 献··························································13

内 容 摘 要

2011年11月，财政部下发了《小企业会计准则》(财会[2011]17 号)，并规定从2013年1月1日起正式实施。这是我国企业会计准则体系完善的一个重要举措。届时 2004 年财政部发布的《小企业会计制度》将退出历史舞台。小企业的会计准则与会计制度的差异也逐步体现出来，为了更好的开展中小企业的财务工作，本文也做了对比分析之间的差异找出中小企业财务工作未来的发展方向。《小企业会计准则》突出了与国际接轨、与税法协调、简单实用和可操作性强等特点，为小型企业正确会计核算、实行查账征收、享受税收优惠、诚信依法纳税提供了制度保障。与《小企业会计制度》比较，《小企业会计准则》在适用范围、科目设置、收入确认、处理方法、报表项目和划型标准等方面存在许多差异，范文示财务会计人员注意。文章就此进行比较分析，通过对二者的比较，可以使小企业会计人员迅速、高效地掌握《小企业会计准则》的精髓，更好地建制建账，享受更多的税收优惠，降低小企业税收成本。

关键词：小企业 会计准则 会计制度 主要差异