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随着会计行业的不断发展,会计国际化进程的脚步也越来越快,如何更好地与国际化会计接轨,我们需要引进国际会计准则中适合我国会计发展的内容。实质重于形式原则的引入对我国会计核算的发展起到重要作用,它的引入不仅弥补了会计理论原则的一些不足,同时对我国会计的发展有巨大的推动作用。本文以《小企业会计制度》中实质重于形式原则为根本出发点,对《小企业会计制度》中的资产、收入和长期借款的确认分别作了阐述,其中重点从融资租赁资产、自建固定资产、短期投资的跌价准备、长期股权投资损益、应收账款的坏账准备、存货的跌价准备六个方面对资产的确认进行了分析。
With the continuous development of the accounting profession, the pace of internationalization of accounting is also getting faster and faster. How to better integrate with international accounting, we need to introduce the content of international accounting standards that is suitable for the development of accounting in our country. The introduction of substance over form principle plays an important role in the development of accounting in our country. Its introduction not only makes up for some deficiencies of accounting theory, but also has a great impetus to the development of accounting in our country. Based on the principle of substance over form in Small Business Accounting System, this paper elaborates on the recognition of assets, income and long-term loans in Small Business Accounting System. The key points are: financing lease assets, self- Assets, provision for depreciation of short-term investments, gains and losses from long-term equity investments, bad debt provision for accounts receivable, provision for falling price of inventories were carried out to verify the assets.