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小企业会计准则详解与实务 ISBN 13: 9787302306597

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9787302306597: 小企业会计准则详解与实务
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  • ISBN 10 7302306591
  • ISBN 13 9787302306597
  • EncuadernaciónPaperback

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CENG ZHI YONG . ZHANG JI WEI . WU HUAN . DENG
Publicado por Tsinghua University Press (2000)
ISBN 10: 7302306591 ISBN 13: 9787302306597
Nuevo paperback Cantidad disponible: 1
Librería:
liu xing
(Nanjing JiangSu, JS, China)

Descripción paperback. Condición: New. Ship out in 2 business day, And Fast shipping, Free Tracking number will be provided after the shipment.Paperback. Pub Date: 2013 Pages: 332 Language: Chinese Publisher: Tsinghua University Press. small business accounting standards Detailed and practice of small business accounting standards Ordinance relative to the small business accounting system The main changes detailed interpretation of the combined enterprise's day-to-day economic activities. the main business of a small business accounting treatment given detailed explanations and examples. For accounting information system has been implemented. there is the problem of how to convert the old and new systems. these issues in the small business accounting standards explanation and Practice also try to describe. to help small businesses a smooth transition to the new system with the implementation of the small business accounting standards. The audience of small business accounting standards Xiangjie and Practice is the majority of small business accounting staff and college accounting majors. Contents: Chapter 1 small business accounting standards outlined. small business accounting standards issued by the background (a) the status of the small businesses in China (b) China's small enterprises are facing the problem (c) small businesses support policies ( d) The existing system of accounting standards (e) the purpose of small business accounting standards (f) the significance of the small business accounting standards. guidance on the implementation of small business accounting standards. the latest SME zoned Standard provisions small business accounting standards applicable to the range of five. small business accounting standards and implementing (a) the implementation of the small business accounting standards. (b) criteria for the classification of small businesses (c) Note the distinction between small-scale taxpayers (d) Scope Detailed analysis of the second chapter. small business accounting standards. General. assets (a) Current assets (b) non-current assets. liabilities (a) Current liabilities (b) Non-current liabilities and owners' equity (a) the paid-up capital (3001) surplus reserves (b) Capital reserve (3002) (c) (3101) (d) of undistributed profits five revenue income (a) Classification and confirm (b) income accounting process. fees (a) Cost of principal operations (5401) (b) other business costs (5402) (c) Business tax and surcharges (5403) (d) Selling expenses (5601) (e) Administrative expenses (5602) ( f) Finance costs (5603) (g) Non-operating expenses (5711) (h) Income tax expense (5801) Seven. cost category (a) the cost of production (4001) (2) manufacturing costs (4101) (c) of the R & D expenditure ( 4301) (d) construction (4401) (V) mechanical operations (4403) eight. profit and profit distribution (a) Non-operating income (b) Government grants (c) Non-operating expenses (d) Income tax expense (e) Profit allocation of nine. the income statement of the foreign currency business ten financial statements (a) balance sheet (b) (c) Statement of Cash Flows (d) Statements XI Supplementary Provisions Chapter Small business Accounting Standards of Practice. industrial enterprises ( a) Company Profile (b) of the initial data . Chapter small business accounting standards information in Appendix I of the small business accounting standards differences Appendix two camps change increaseFour Satisfaction guaranteed,or money back. Nº de ref. del artículo: NE045035

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