2013年实施的《小企业会计准则》中多次出现“营业外收入”和“营业外支出”这两个会计科目,“营业外”的使用,简化了小企业会计事项的核算方法。现详细列示了“营业外”在小企业会计中的运用,并有针对性地做了案例说明,以期为小企业会计的学习与实践提供有效帮助。 The adoption of two accounting items, “non-operating expenses” and “non-operating expenses” and “non-operating expenses” many times in the “Small Business Accounting Standards” implemented in 2013, has simplified the accounting matters for small enterprises Accounting method. Are listed in detail the “outside the ” in the small business accounting, and did a case specifically targeted to small business accounting learning and practice to provide effective help.