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按照《个人独资企业法》的规定,个人独资企业应当依法设置会计帐簿,进行会计核算。个人独资企业既然是一个企业,其会计核算自然应该遵守《企业会计准则》和《企业财务通则》,但是,个人独资企业又与其他类型的企业不同,它属于非法人企业,因而在会计核算上也有所不同,其主要区别在所有者权益的核算方面。个人独资企业的业主是企业唯一的投资者,往往直
According to the “Individual Proprietorship Enterprise Law”, individual proprietorship enterprises should set up accounting books according to law and carry out accounting. Since an individual-owned enterprise is an enterprise, its accounting should naturally comply with the Accounting Standards for Business Enterprises and the General Rules for Corporate Finance. However, an individual-owned enterprise is different from other types of enterprises and it belongs to an unincorporated enterprise. Therefore, in the accounting Is different, the main difference is in the accounting of owner's equity. Owners of sole proprietorship are the sole investors in the business and are often straightforward