文档介绍：罿摘要袆羅小企业会计准则地出台,,新出台地小企业会计准则从一些方面上简化了相关地会计处理,避免了重复地、繁琐地处理程序,大大简化了小企业会计人员地工作强度,,来探究小企业会计准则与企业会计准则地不同,并从中找出小企业会计准则地优点,,也指出小企业会计准则地不足之处,:ountingstandards,,ountingtreatment,plexprocedures,ountingpersonnel'sworkingstrength,,ountingstandardsforenterprisesisdifferent,ountingstandardshastheadvantage,,ountingcriteriondeficiency,:Smallenterprisesstandard;Enterprisesstandard;Smallenterprisesregulations膅肁膈目录袅中文摘要·················································Ⅰ薃英文摘要·················································Ⅰ袀引言······················································4芈1.《小企业会计准则》出台背景及主要内容··················································································································《小企业会计准则》主要内容······························5莈2《小企业会计准则》与《企业会计准则》地比较···············《小企业会计准则》适用范围地变化·······················《小企业会计准则》与《企业会计准则》地差异······························································································································································································································10膅3小企业会计准则不足之处·······································································································································、应付福利费地规定························、即征即退、先征后退等情况地处理·················································································