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小企业在全国企业总量中占了绝大部分,正确理解《小企业会计制度》中所规定的小企业和小企业会计制度对于会计人员十分重要。本文就《小企业会计制度》的要点进行讨论。
Small enterprises account for the vast majority of the total enterprises in the country. A correct understanding of the accounting system for small enterprises and small enterprises as stipulated in the Accounting System for Small Enterprises is very important to accountants. This article discusses the main points of “Small Business Accounting System”.