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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