本文選題：企業(yè) + 固定資產��； 參考：《財會通訊》2013年07期

【摘要】：正本文擬根據(jù)《小企業(yè)會計準則》中固定資產會計處理的相關規(guī)定,采用實例淺析小企業(yè)固定資產的會計處理方法,并與《企業(yè)會計準則》、《企業(yè)所得稅法實施條例》相同業(yè)務的會計處理方法進行比較,通過比較大中型企業(yè)與小企業(yè)會計處理差異及《企業(yè)所得稅
[Abstract]:According to the relevant provisions of accounting treatment of fixed assets in "Accounting Standards for small Enterprises", this paper uses examples to analyze the accounting methods of fixed assets in small enterprises. Compared with the Accounting Standards for Enterprises and the regulations on the implementation of the Enterprise income tax Law, the accounting treatment methods of the same business are compared, and the differences between the accounting treatment of large and medium-sized enterprises and those of small and medium-sized enterprises and the < Enterprise income tax] are compared.
【作者單位】： 重慶工商大學;
【分類號】：F233
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本文編號：1820313