建筑设计企业会计处理情况在《小企业会计准则》和《企业会计准则》中的对比体现  

Comparative study of architectural design business in“Accounting Standards for Small Enterprises”and“Accounting Standards for Enterprises”

作　　者：陈佩丽 Chen Peili(Ningbo University Architectural Design and Research Co.,Ltd.,Ningbo,Zhejiang,315600)

机构地区：[1]宁波大学建筑设计研究有限公司,浙江宁波315600

出　　处：《市场周刊》2024年第33期103-106,共4页Market Weekly

摘　　要：根据不同的企业规模和性质,建筑设计企业可能执行《小企业会计准则》或《企业会计准则》。对此类企业最为重要的建筑设计业务而言,适用哪一具体准则、如何根据准则进行会计处理等关键问题,将直接影响财务信息的质量。文章比较研究了建筑设计业务在《小企业会计准则》和《企业会计准则》下的会计处理现状,并根据研究结果为准则的适用性以及具体执行中存在的问题提出了相应的建议。Depending on their size and nature,architectural design enterprises may adhere to either the“Accounting Standards for Small Enterprises”or the“Accounting Standards for Enterprises”.For these enterprises,the choice of applicable standards and how to perform accounting treatment according to these standards are critical issues that directly impact the quality of financial information.This paper conducts a comparative study of the accounting treatment for architectural design operations under both the“Accounting Standards for Small Enterprises”and the“Accounting Standards for Enterprises”.Based on the research findings,the paper provides recommendations regarding the applicability of these standards and addresses issues encountered in practical execution.

关 键 词：建筑设计业务 小企业会计准则 企业会计准则 会计处理对比研究 

分 类 号：F234[经济管理—会计学]