《小企业会计准则》已于2013年1月1日正式施行。为了做好《小企业会计准则》衔接工作,财政部制定了《小企业执行〈小企业会计准则〉有关问题衔接规定》(财会[2012]20号,以下简称《衔接规定》)。《衔接规定》明确:新准则设置了“应收票据”、“应收账款”和“其他应收款”科目,其核算内容与原制度相应科目的核算内容基本相同。但是,由于新准则对于银行有 “Small Business Accounting Standards” was January 1, 2013 came into effect. In order to do a good job in the convergence of Small Business Accounting Standards, the Ministry of Finance formulated the Provisions on the Cohesion of Related Issues in the Implementation of Small Business Accounting Standards (Cai Nan [2012] No. 20, hereinafter referred to as the “Linkage Provisions”). “Linkage Provisions” clearly: The new guidelines set the “notes receivable ”, “accounts receivable ” and “other receivables ” subjects, accounting content and the accounting system corresponding to the original accounting content is basically the same . However, due to the new guidelines for banks there