Which enterprises are the accounting standards for small enterprises and accounting standards applicable to?

From the scope of application, the accounting standards for commercial enterprises are greater than those for small enterprises, and those that meet the requirements of the accounting standards for small enterprises can also choose the accounting standards for commercial enterprises. So you can choose to understand the characteristics of accounting standards for small businesses!

Accounting standards for small enterprises are applicable to small enterprises that meet the classification standards for small and medium-sized enterprises.

The classification standards of various industries are as follows:

(1) Agriculture, forestry, animal husbandry and fishery.

The operating income is less than 5 million yuan.

(2) industry.

The number of employees is less than 300 and the business income is less than 20 million yuan.

(3) Construction industry.

The operating income is below 60 million yuan and the total assets are below 50 million yuan.

(4) wholesale industry.

There are less than 20 employees and the business income is less than 50 million yuan.

(5) retail industry.

There are less than 50 employees and the business income is less than 5 million yuan.

(6) Transportation industry.

There are less than 300 employees and the operating income is less than 30 million yuan.

(7) warehousing industry.

The number of employees is insufficient 100, and the operating income is insufficient100,000 yuan.

(8) Postal industry.

There are less than 300 employees and the business income is less than 20 million yuan.

(9) Accommodation industry.

The number of employees is less than 100 and the business income is less than 20 million yuan.

(10) catering industry.

The number of employees is less than 100 and the business income is less than 20 million yuan.

(1 1) information transmission industry.

The number of employees is insufficient 100, and the operating income is insufficient100,000 yuan.

(12) Software and information technology service industry.

The number of employees is insufficient 100, and the operating income is insufficient100,000 yuan.

(13) Real estate development and operation.

The operating income is less than 6.5438+million yuan, and the total assets are less than 50 million yuan.

(14) property management.

There are less than 300 employees and the operating income is insufficient100000 yuan.

(15) Leasing and business services.

The number of employees is less than 100, and the total assets are less than 80 million yuan.

(16) Other industries not listed.

The number of employees is less than 100.

However, there are three types of small enterprises that cannot use the accounting standards for small enterprises:

(1) Small enterprises that publicly trade stocks or bonds in the market.

(2) Small enterprises of a financial nature.

(3) parent companies and subsidiaries within enterprise groups.