《小企业会计准则》在资产损失确认、收入确认、固定资产取得成本(计税基础)和后续支出的处理、长期待摊费用核算内容和摊销期限等方面实现了与税法趋同,有利于小企业及时、准确地进行所得税汇算清缴。 The Accounting Standards for Small Enterprises have realized the convergence with the tax law in the aspects of confirmation of loss of assets, recognition of revenue, acquisition of fixed assets (tax base) and subsequent expenditures, accounting of long-term expenses to be amortized and amortization period, which is beneficial to small Enterprises timely and accurate income tax settlement.