小企业固定资产会计处理例析

发布时间：2018-04-29 14:25

  本文选题：企业 + 固定资产　； 参考：《财会通讯》2013年07期

【摘要】：正本文拟根据《小企业会计准则》中固定资产会计处理的相关规定,采用实例浅析小企业固定资产的会计处理方法,并与《企业会计准则》、《企业所得税法实施条例》相同业务的会计处理方法进行比较,通过比较大中型企业与小企业会计处理差异及《企业所得税
[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.
【作者单位】： 重庆工商大学;
【分类号】：F233
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本文编号：1820313