2014年大学本科会计专业毕业论文范文模板.doc

2014年大学本科会计专业毕业论文范文摘要小企业会计准则的出台,在内容上与企业会计准则存在着重要的差别。同时,新出台的小企业会计准则从一些方面上简化了相关的会计处理,避免了重复的、繁琐的处理程序,大大简化了小企业会计人员的工作强度,从而提高了他们的工作效率。本文将以对比作为主要手段,来探究小企业会计准则与企业会计准则的不同,并从中找出小企业会计准则的优点,为小企业会计准则的实施与运用提供参考与帮助。同时,也指出小企业会计准则的不足之处,为小企业会计准则的完善提供建议。关键词:ountingstandards,,ountingtreatment,plexprocedures,ountingpersonnel'sworkingstrength,,ountingstandardsforenterprisesisdifferent,ountingstandardshastheadvantage,,ountingcriteriondeficiency,:Smallenterprisesstandard;Enterprisesstandard;Smallenterprisesregulations目录中文摘要·················································Ⅰ英文摘要·················································Ⅰ引言······················································41.《小企业会计准则》出台背景及主要内容····················4···············································4···············································5《小企业会计准则》主要内容······························52《小企业会计准则》与《企业会计准则》的比较···············6《小企业会计准则》适用范围的变化·······················6《小企业会计准则》与《企业会计准则》的差异··············7历史成本计量····································7公允价值的相关要求······························8长期股权投资的核算·····························9所得税的核算··································9待转资产核算·········································9财务报表的编制······································103小企业会计准则不足之处······························10······························10·····················10关于经济业务会计处理和披露的出发点和原则的问题·······11····························11增值税小规模纳税人的账务处理规定···················11、应付福利费的规定························12、即征即退、先征后退等情况的处理··········12借款费用的处理····································12管理费用的范围···································13··································13日常业务中不经常遇到的问题·························134关于完善和落实《小企业会计准则》的建议················13切实完善企业自身结构加强管理决策准确度·············13提高企业管理者自身的素质······