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(一)《小企业会计制度》适用对象的限定条件1、经营规模符合规定标准。《中小企业标准暂行规定》适用于工业、建筑业、交通运输和邮政业、批发和零售业、住宿和餐饮业。该标准根据企业职工人数、销售额、资产总额等指标,结合行业特点制定。例如工业企业中的小企业是指职工人数在300人以下或年销售额在3000万元以下,或资产总额在4000万元以下的企业;而商业零售企业中的小企业是指职工人数在100人以下或年销售额在1000万元以下的企业。
(A) “Small Business Accounting System,” the applicable conditions of the limited conditions 1, the scale of operations meet the required standards. The Interim Provisions on SME Standards apply to the industrial, construction, transportation and postal services, wholesale and retail trade, accommodation and catering industries. The standard according to the number of employees, sales, total assets and other indicators, combined with the development of industry characteristics. For example, a small business in an industrial enterprise refers to an enterprise that employs less than 300 employees or has annual sales of less than 30 million yuan, or a total assets of less than 40 million yuan. Small businesses in commercial retail enterprises refer to employees with a staff of 100 People below or with annual sales of 10 million yuan in the following enterprises.