资产负债表日后事项的会计处理

资产负债表日后事项的会计处理

摘　要:资产负债表日后事项,是会计的核算与报告工作中容易疏忽的1个问题。虽然涉及的时间比较短,但同样是企业真实财务信息的组成部分。是指年度资产负债日至财务会计报告批准报出日之间发生的需要调整或说明的事项，是资产负债表日存在状况的1种补充或说明。这些事项有的直接影响财务报告年度的财务状况、经营成果和资金变动情况，有的虽然不影响财务报告，但会影响财务报告使用者的正确理解和决策。鉴于此,恰当处理资产负债表日后事项,具有重要的意义。本文介绍资产负债表日后事项的各种类型,分析了国际及国内资产负债表日后事项的会计处理的区别及联系，详细列举的各种可能出项的错误，并在文章中仔细分析存在的问题并提出了具体方法。

关键词:资产负债表日后事项;类型;意义;会计处理

Future balance sheet accounting matters
    
Abstract : The balance sheet for the future, the accounting and reporting process easier negligence issue. Although the time is short, it is also true enterprise financial information component. Refers to the annual balance to the financial accounting report approved reported between the need to be adjusted or explanation, is the balance sheet date existence of a supplementary or description. Some of these issues directly affect the annual financial reports of the financial situation, operating results and capital movements, Although some of the financial impact, but will affect the users of financial reports to the correct understanding and decision-making. As such, the proper disposal of assets and liabilities for the future is of great significance. This paper describes the balance sheet in future matters of various types, analysis of the international and domestic assets and liabilities in future issues of accounting differences and connections a detailed list of various items of possible errors in the article and carefully analyze the problems and put forward concrete methods.

Keywords : Balance Sheet future; Type; Significance; Accounting Treatment