企业会计准则与小企业会计准则关于资产核算的差异比较  

Comparison of Assets Accounting Treatment Differences Between Accounting Standards for Enterprises and Small Businesses

作　　者：李晓红[1] 李贵芬[1] 李国营 Li Xiaohong;Li Guifen;Li Guoying(Shijiazhuang Institute of Railway Technology,Shijiazhuang,Hebei,050041;Shougang Jingtang Company,Tangshan,Hebei,063000,China)

机构地区：[1]石家庄铁路职业技术学院,河北石家庄050041 [2]首钢京唐公司,河北唐山063000

出　　处：《石家庄铁路职业技术学院学报》2022年第1期63-67,共5页Journal of Shijiazhuang Institute of Railway Technology

摘　　要：本文针对《企业会计准则》与《小企业会计准则》关于资产核算会计处理方面的差异进行比较分析,以期帮助会计人员加深对准则的理解,提高会计信息质量,促进企业健康可持续发展。Based on Accounting Standards for Enterprises and Accounting Standards for Small Businesses,the article analyzes and compares differences concerning asset accounting and treatment,in the hope of helping accountants deepen their understanding of standards,improve the quality of accounting information,promote the healthy and sustainable development of enterprises.

关 键 词：企业会计准则 小企业会计准则 资产 

分 类 号：F273.4[经济管理—企业管理]