附追索权的小企业票据贴现报表列示与披露
发布时间：2019-04-17 12:03
【摘要】：正《小企业会计准则》已于2013年1月1日正式施行。为了做好《小企业会计准则》衔接工作,财政部制定了《小企业执行〈小企业会计准则〉有关问题衔接规定》(财会[2012]20号,以下简称《衔接规定》)。《衔接规定》明确:新准则设置了"应收票据"、"应收账款"和"其他应收款"科目,其核算内容与原制度相应科目的核算内容基本相同。但是,由于新准则对于银行有
[Abstract]:The small Business Accounting Standards were officially implemented on January 1, 2013. In order to do a good job in the convergence of the Accounting Standards for small Enterprises, the Ministry of Finance formulated the provisions on the Convergence of issues related to the implementation of the Accounting Standards for small Enterprises (Accounting and Accounting [2012] No. 20). The new standard sets up accounts receivable notes, accounts receivable and other accounts receivable, the accounting contents of which are basically the same as those of the corresponding accounts in the original system. However, since the new guidelines are available to banks,
【作者单位】： 天津市南开区地方税务局;
【分类号】：F233
，
本文编号：2459410
[Abstract]:The small Business Accounting Standards were officially implemented on January 1, 2013. In order to do a good job in the convergence of the Accounting Standards for small Enterprises, the Ministry of Finance formulated the provisions on the Convergence of issues related to the implementation of the Accounting Standards for small Enterprises (Accounting and Accounting [2012] No. 20). The new standard sets up accounts receivable notes, accounts receivable and other accounts receivable, the accounting contents of which are basically the same as those of the corresponding accounts in the original system. However, since the new guidelines are available to banks,
【作者单位】： 天津市南开区地方税务局;
【分类号】：F233
，
本文编号：2459410
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