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正当《企业会计准则》经过数年初战已经进入佳境之时,财政部拟定的《小企业会计准则》也即将问世。这对群体规模无比浩大的小企业来说,无疑是一桩企业会计领域的大事。一、小企业会计准则:增强针对是生命自企业会计准则体系得到国内与国际社会普遍认可后,如何在面广、量大、如满天繁星般的小企业群体中推行切合其实的《小企业会计准则》一直是心中所盼。因为,“企业之间无大小”。小企业与大企业相互依存,无小便无大,反之亦然。即所谓“小者,大
Just as ”Accounting Standards for Business Enterprises“ has already entered the nirvana after several years of war, the ”Small Business Accounting Standards“ drafted by the Ministry of Finance is about to come out. This is a very large group of small businesses, it is undoubtedly a major event in the field of corporate accounting. First, the small business accounting standards: to enhance life-oriented Since the enterprise accounting standards system has been generally recognized by domestic and international community, how a wide range of large, such as the sky-wide small business groups to promote a realistic ”small business Accounting Standards “has always been the hearts of hope. Because, ”no size between businesses “. Small businesses and large enterprises are interdependent, no urine is not big, and vice versa. The so-called ”small person, big