《小企业会计准则》费用.ppt

第六讲费用 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 《小企业会计准则》与《小企业会计制度》关于费用核算的变化 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 小企业会计准则: 统一规范小企业费用核算的范围、确认、计量和处理。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 会计科目的变化 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 新旧会计科目对照表小企业会计准则成本类 4001 4101 4301 4401 4403 生产成本制造费用研发支出工程施工机械作业小企业会计制度成本类 4101 4105 生产成本制造费用 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 小企业会计准则损益类 5401 5402 5403 5601 5602 5603 5711 5801 主营业务成本其他业务成本营业税金及附加销售费用管理费用财务费用营业外支出所得税费用小企业会计制度损益类 5401 5405 5402 5501 5502 5503 5601 5701 主营业务成本其他业务支出主营业务税金及附加营业费用管理费用财务费用营业外支出所得税 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 一、费用的定义第65条费用:是指小企业在日常生产经营活动中发生的、会导致所有者权益减少、与向所有者分配利润无关的经济利益的总流出。小企业的费用包括:营业成本、营业税金及附加、销售费用、管理费用、财务费用等。 Evaluation only. Evaluation only. Created with Client Profile . Created with