| 对我国小企业会计制度的思考与探索 |
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| 引用本文： | 郝俊莉. 对我国小企业会计制度的思考与探索[J]. 山西科技, 2006, 0(3): 14-15 |
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| 作者姓名： | 郝俊莉 |
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| 作者单位： | 山西晋通邮电实业有限公司 |
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| 摘 要： | 文章对小企业会计制度的适用范围、制度中企业不经常遇到的经济业务的会计处理进行了探索和研究;并根据制度中经济业务会计处理和披露的出发点和原则,重点对《小企业会计制度》中与该出发点和原则不符的方面进行了论述。
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| 关 键 词： | 小企业会计制度 思考 探索 |
| 文章编号： | 1004-6429(2006)03-0014-02 |
| 收稿时间： | 2006-02-10 |
| 修稿时间： | 2006-02-10 |
Probes into the Accounting System in Small Enterprises of China |
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| Hao Junli. Probes into the Accounting System in Small Enterprises of China[J]. Shanxi Science and Technology, 2006, 0(3): 14-15 |
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| Authors: | Hao Junli |
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| Abstract: | This article has probed into the business accounting seldom used of the applications and systems of the accounting system in small enterprises and from the staring point and principles of business accounting of the system,mainly discussed some aspects in "the Accounting System of Small Enterprises" that do not correspond to the start point and principles. |
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| Keywords: | accounting system in small enterprises thinking probe |
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