What is the difference between the small business accounting system and the business accounting syst

There are many differences, the most important of which are the differences in accounting policies and the selection of accounting estimates. For example, the Accounting System for Business Enterprises has eight requirements for reducing the provision to provisions, while the Accounting System for Small Enterprises does not make it mandatory.

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All are the same, there is no difference.

The difference between the accounting system for business enterprises and the accounting standards for business enterprises: the scope of application is different, and most of the accounting standards are only applicable to shares, and some are also applicable to other enterprises. The Accounting System for Business Enterprises is applicable to all qualified large and medium-sized enterprises except financial and insurance enterprises.

n The accounting standards regulate the recognition, measurement, disclosure or reporting of accounting elements in principle. Focus on recognition and measurement, and focus on standardizing the accounting decision-making process. The accounting system focuses on the operability of the records and reports of accounting elements, and the content of confirmation and measurement is only organically reflected in the accounting subjects and instructions.

That is, the accounting system focuses on standardizing the behavior and results of accounting. The structural system is different, and the unified accounting system is self-contained, which is composed of three levels: "Accounting System for Business Enterprises", "Accounting System for Financial and Insurance Enterprises", and "Accounting System for Small Enterprises" is the first level; On this basis, general enterprises, financial and insurance enterprises, and small enterprises should establish methods for setting up relevant accounting subjects, handling specific accounts, and preparing and providing financial accounting reports with strong operability. The Ministry of Finance will successively formulate professional accounting methods for the accounting of special businesses of various industries and enterprises with strong specialization.

However, each specific standard is independent of each other, and stipulates the accounting content of a certain business or a certain aspect of the enterprise. n The normative form and language expression of accounting standards are more in line with the international standard form, and have formed an integral part of the international general accounting practice. On the other hand, the standardized form of subjects and statements of the accounting system conforms to the way of thinking and habits formed by the vast number of accounting personnel in China for a long time, and has obvious Chinese characteristics.

Article 27 of the Accounting Law of the People's Republic of China Each unit shall establish and improve its own internal accounting supervision system. The internal accounting supervision system of the unit shall meet the following requirements: (1) The responsibilities and powers of the bookkeepers and the examination and approval personnel, handling personnel, and property custodians of economic and business matters and accounting matters shall be clear, and shall be separated from each other and mutually restricted; (2) The procedures for mutual supervision and mutual restraint in the decision-making and implementation of major foreign investment, asset disposal, capital dispatch and other important economic and operational matters shall be clarified; (3) The scope, time limit, and organizational procedures for the inventory of assets shall be clear; (4) The methods and procedures for conducting regular internal audits of accounting information shall be clear.

The scope of application is different, and the Accounting System for Small Enterprises is applicable to enterprises established within the territory of the People's Republic of China that do not raise funds externally and operate on a small scale (excluding small enterprises established in the form of sole proprietorship and partnership). Small enterprises that meet the requirements of the "Accounting System for Small Enterprises" may choose to implement the "Accounting System for Business Enterprises" in accordance with the provisions of the system. If you choose to implement the "Accounting System for Business Enterprises", you cannot choose to implement the relevant provisions of the "Accounting System for Small Enterprises" at the same time.

The scope of application of the Accounting System for Business Enterprises is that, in accordance with the provisions of the Accounting System for Business Enterprises, enterprises (including companies) established within the territory of the People's Republic of China shall be subject to the Accounting System for Business Enterprises, except for enterprises that do not raise funds externally and operate on a smaller scale, as well as financial and insurance enterprises. Judging from the provisions of the "Accounting System for Small Enterprises", small enterprises that meet the requirements of the "Accounting System for Small Enterprises" can also implement the "Accounting System for Business Enterprises".

Extended Information: Introduction to Accounting:

1. Accounting is the study of how to recognize income and assets in a certain business cycle. In addition to preparing financial statements and recording corporate transactions, accountants are more likely to be involved in mergers between companies, quality management, the application of information technology in finance, tax strategy, and many corporate management decision-making activities. Accounting covers a wide range of professional fields:

Assurance, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy liquidation, forensic accounting, budgeting, business consulting, etc. are all areas that the accounting major will cover.

2. The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and accounting. Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

Dear, hello, the characteristics of the small business accounting system are as follows: 1. Simple: The small business accounting system requires the preparation of accounting statements to be simple, and only needs to report the basic information such as income, expenditure, and profit for the current period, and does not need to report complex financial statements; 2. Practical:

The accounting system for small businesses in Qingye requires that the preparation of accounting statements be practical, and only need to report the basic information such as income, expenditure, and profit for the current period, and do not need to report complex financial statements; 3. Flexibility: The accounting system for small enterprises requires flexible preparation of accounting statements, and the preparation of accounting statements can be flexibly adjusted according to the actual situation of the enterprise; 4. Unification: The accounting system of small enterprises requires the preparation of accounting statements to be unified, and enterprises should prepare accounting statements in accordance with the accounting standards stipulated by the state to ensure the accuracy and comparability of accounting statements.

There is no difference, the business accounting system is comprehensive and contains individual systems for small businesses.

The scope of application is different.

Different accounting subjects: The Accounting System for Small Enterprises has 25 fewer first-level subjects than the Accounting System for Business Enterprises.

Accounting treatment is different.

There is a difference in terms of financial reporting.

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The content comes from the user: Yang Ronghui.

The main differences between the Accounting System for Business Enterprises and the Accounting System for Small Enterprises.

1. Comparison of the scope of application.

Article 2 of the General Provisions of the Accounting System for Business Enterprises stipulates that "except for enterprises that do not raise funds externally and operate on a small scale, as well as financial and insurance enterprises, enterprises (including companies, the same below) established within the territory of the People's Republic of China shall implement this system." ”；Article 2 of the General Description of the Accounting System for Small Enterprises stipulates that "this system is applicable to enterprises established within the territory of the People's Republic of China that do not raise funds externally and operate on a small scale." "But there are two things worth noting:

1.Small businesses that fall under the following three situations do not implement or may not implement the small business accounting system: (1) Small enterprises established in the form of individuals and partnerships.

Due to the particularity of the owner's rights and interests, this type of small enterprise is not subject to either the "Accounting System for Business Enterprises" or the "Accounting System for Small Enterprises", and can only be implemented mutatis mutandis at present; (2) Small enterprises within the enterprise. This type of company cannot standardize the consolidated accounting statements because it is consistent with the accounting system adopted by the parent company; (3) Small enterprises that choose to implement the "Accounting System for Business Enterprises". 2.

According to the provisions of the "Accounting System for Small Enterprises", eligible small enterprises can carry out accounting in accordance with the "Accounting System for Small Enterprises", and can also implement the "Accounting System for Business Enterprises", but it should be noted that: (1) they cannot be selected or changed at will at the same time; (2) If it is necessary to publicly issue ** and bonds, it should be converted to the implementation of the "Accounting System for Business Enterprises"; If it does not meet the standards for small enterprises for three consecutive years due to changes in the scale of operation, it should be transferred to the implementation of the "Accounting System for Business Enterprises".

2. Comparison of the overall design of the accounting system.

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The Accounting System for Business Enterprises was introduced in 2001 and the Accounting System for Small Enterprises was implemented in 2005 and is applicable to small enterprises, some of which are relatively simplified. In 2007, the new "Accounting Standards for Business Enterprises" was implemented in listed companies, and other enterprises are encouraged to implement them.

Accounting System for Business Enterprises The implementation of the standards is based on the size of the enterprise, the special regulations of the state, and the company's choice of financial system. For example, in 2006, enterprises have "Accounting System for Business Enterprises", "Accounting System for Small Enterprises", "Accounting System for Financial Enterprises" to choose from, a small industrial enterprise can choose "Accounting System for Business Enterprises" or "Accounting System for Small Enterprises", and in 2007, you have one more choice: "Accounting Standards for Business Enterprises".