小企业会计准则（Accounting standards for small businesses）.doc

小企业会计准则（Accounting standards for small businesses） Introduction to small business accounting standards after school exercises (click here to refresh the exercises with different topics) Judgment question: 1, micro enterprises should also refer to the implementation of small business accounting standards. [title number: Qhx005984B] A, yes B, wrong Your answer: A The correct answer: A Topic: see small business accounting standards, eighty-ninth enterprises in line with the small and medium enterprises designated standards provisions of the micro enterprise standards enterprises, reference to the implementation of the guidelines. 2, the implementation of the small business accounting system into the implementation of the small business accounting standards need to be retroactive adjustment. [title number: Qhx007822] A, yes B, wrong Your answer: B The correct answer: B Subject analysis: do not need to be adjusted in accordance with the conversion of small business accounting standards interpretation page 297th subject table will be all the assets, liabilities and equity balance account to direct small business accounting standards stipulated in the. 3, the subsidiaries in the enterprise group meet the scale standards of small enterprises, and should implement the accounting standards for small enterprises, and adjust the consolidated accounting statements to the accounting standards for enterprises. [title number: Qhx005982B] A, yes B, wrong Your answer: B The correct answer: B Topic: see small business accounting standards second, the following three small enterprises except: (a) stock or bond publicly traded small enterprises in the market. (two) financial institutions or other small enterprises with financial characteristics. (three) parent companies and subsidiaries in an enterprise group. 4, the size of financial enterprises in line with small enterprises standards, but still can not implement small business accounting standards. [title number: Qhx007821] A, yes B,