小企业会计准则
RUQIYESHIYONG“XIAOQIYEHUIJIZHUNZE”，FASHENGDEHUIDUISHOUYIYINGJIRU“YINGYEWAISHOURU”，FASHENGDEHUIDUISUNSHIYINGJIRU“CAIWUFEIYONG”。
依据
XIAOQIYEHUIJIZHUNZEGUIDING：
1、YINGYEWAISHOURU，SHIZHIXIAOQIYEFEIRICHANGSHENGCHANJINGYINGHUODONGXINGCHENGDE、YINGDANGJIRUDANGQISUNYI、HUIDAOZHISUOYOUZHEQUANYIZENGJIA、YUSUOYOUZHETOURUZIBENWUGUANDEJINGJILIYIDEJINGLIURU。BAOKUO：FEILIUDONGZICHANCHUGEJINGSHOUYI、ZHENGFUBUZHU、JUANZENGSHOUYI、PANYINGSHOUYI、HUIDUISHOUYI、CHUZUBAOZHUANGWUHESHANGPINDEZUJINSHOURU、YUQIWEITUIBAOZHUANGWUYAJINSHOUYI、QUESHIWUFACHANGFUDEYINGFUKUANXIANG、YIZUOHUAIZHANGSUNSHICHULIHOUYOUSHOUHUIDEYINGSHOUKUANXIANG、WEIYUEJINSHOUYIDENG。
2、CAIWUFEIYONG，SHIZHIXIAOQIYEWEICHOUJISHENGCHANJINGYINGSUOXUZIJINFASHENGDECHOUZIFEIYONG。BAOKUO：LIXIFEIYONG（JIANLIXISHOURU）、HUIDUISUNSHI、YINXINGXIANGGUANSHOUXUFEI、XIAOQIYEJIYUDEXIANJINZHEKOU（JIANXIANGSHOUDEXIANJINZHEKOU）DENGFEIYONG。
那些企业可使用小企业会计准则
XIAOQIYEHUIJIZHUNZESHIYONGYUZAIZHONGHUARENMINGONGHEGUOJINGNEIYIFASHELIDE、FUHE《ZHONGXIAOQIYEHUAXINGBIAOZHUNGUIDING》SUOGUIDINGDEXIAOXINGQIYEBIAOZHUNDEQIYE。XIALIESANLEIXIAOQIYECHUWAI：
1、GUPIAOHUOZHAIQUANZAISHICHANGSHANGGONGKAIJIAOYIDEXIAOQIYE。
2、JINRONGJIGOUHUOQITAJUYOUJINRONGXINGZHIDEXIAOQIYE。
3、QIYEJITUANNEIDEMUGONGSIHEZIGONGSI。 QIANKUANSUOCHENGQIYEJITUAN、MUGONGSIHEZIGONGSIDEDINGYIYU《QIYEHUIJIZHUNZE》DEGUIDINGXIANGTONG。
注：
1、ZHIXINGXIAOQIYEHUIJIZHUNZEDEXIAOQIYE，FASHENGDEJIAOYIHUOZHESHIXIANGBENZHUNZEWEIZUOGUIFANDE，KEYI CANZHAO《QIYEHUIJIZHUNZE》ZHONGDEXIANGGUANGUIDINGJINXINGCHULI。
2、ZHIXING《QIYEHUIJIZHUNZE》DEXIAOQIYE，BUDEZAIZHIXING《QIYEHUIJIZHUNZE》DETONGSHI，XUANZEZHIXINGBENZHUNZEDEXIANGGUANGUIDING。
3、ZHIXINGXIAOQIYEHUIJIZHUNZEDEXIAOQIYEGONGKAIFAXINGGUPIAOHUOZHAIQUANDE，YINGDANGZHUANWEIZHIXING《QIYEHUIJIZHUNZE》；YINJINGYINGGUIMOHUOQIYEXINGZHIBIANHUADAOZHIBUFUHEBENZHUNZEDIERTIAOGUIDINGERCHENGWEIDAZHONGXINGQIYEHUOJINRONGQIYEDE，YINGDANGCONGCINIAN1YUE1RIQIZHUANWEIZHIXING《QIYEHUIJIZHUNZE》。
4、YIZHIXING《QIYEHUIJIZHUNZE》DESHANGSHIGONGSI、DAZHONGXINGQIYEHEXIAOQIYE，BUDEZHUANWEIZHIXINGBENZHUNZE。
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