【摘要】：正《小企業(yè)會計準(zhǔn)則》已于2013年1月1日正式施行。為了做好《小企業(yè)會計準(zhǔn)則》銜接工作,財政部制定了《小企業(yè)執(zhí)行〈小企業(yè)會計準(zhǔn)則〉有關(guān)問題銜接規(guī)定》(財會[2012]20號,以下簡稱《銜接規(guī)定》)�！躲暯右�(guī)定》明確:新準(zhǔn)則設(shè)置了"應(yīng)收票據(jù)"、"應(yīng)收賬款"和"其他應(yīng)收款"科目,其核算內(nèi)容與原制度相應(yīng)科目的核算內(nèi)容基本相同。但是,由于新準(zhǔn)則對于銀行有
[Abstract]:The small Business Accounting Standards were officially implemented on January 1, 2013. In order to do a good job in the convergence of the Accounting Standards for small Enterprises, the Ministry of Finance formulated the provisions on the Convergence of issues related to the implementation of the Accounting Standards for small Enterprises (Accounting and Accounting [2012] No. 20). The new standard sets up accounts receivable notes, accounts receivable and other accounts receivable, the accounting contents of which are basically the same as those of the corresponding accounts in the original system. However, since the new guidelines are available to banks,
【作者單位】： 天津市南開區(qū)地方稅務(wù)局;
【分類號】：F233
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