求英文翻译 有关会计的 谢谢
按新的中小企业标准,小企业占工业企业法人总数近95%;小企业的最终产品和服务的价值占全国国内生产总值的近50%。但在实际工作中,相当一部分校企业会计机构不很健全,会计人员...
按新的中小企业标准,小企业占工业企业法人总数近95%;小企业的最终产品和服务的价值占全国国内生产总值的近50%。但在实际工作中,相当一部分校企业会计机构不很健全,会计人员素质相对较低,各项管理制度不够规范。为了规范小企业的会计核算,提高会计信息质量,我国于2004年制定了《小企业会计制度》。对境内设立的不对外筹集资金,经营规模较小的企业的经济业务采取了简化处理方法。由此财会人员日常核算工作量大大减少,可以把更多精力放在企业内部控制,财务分析和决策等工作上来,不仅可以节约会计核算成本投入,也可以提高小企业会计预测、分析、决策能力和效率。这里就我国《小企业会计制度》和英国《小型报告主体财务报告准则》的差异进行简单比较。
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According to the new small and medium-sized enterprises standard, the small enterprise accounts for nearly 95 of legal person's total number of industrial enterprises; The final products of the small enterprise and value of the service account for nearly 50 of national gross domestic product. But in the real work, the accounting bodies of enterprises of quite a few of schools are not very sound, accounting personnel have relatively low quality, every management system is not enough for the norm. Check and calculate for the accountant who standardizes the small enterprise, improve accounting information quality, our country made" the accounting system of small enterprise " in 2004. Do not raise the fund to what has been set up within the border to the outside, has managed the economic business of smaller enterprises and taken the treatment method of simplifying. Reduced greatly by the work load of personnel's daily accounting of this financial accounting, can put more energy inside enterprises to control, financial affairs analyze and make policy work come up, can verse invite accountant check and calculate the input of cost not merely, can improve accountant's predicting, analysis, decision ability and efficiency of small enterprise too. The difference with the British " reporting the financial report criterion of the subject small-scaly " is compared briefly on our country " accounting system of small enterprise " here.
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