关于资产负债表日后事项调整问题的探讨.docVIP

　　关于资产负债表日后事项调整问题的探讨 --关于资产负债表日后事项调整问题的探讨 摘 要 资产负债表日后事项是指资产负债表日至财务报告批准报出日之间发生的有利或不利事项。【1】近年来，随着我国市场经济的发展，我国企业越来越走向国际化，国外企业的经营模式及其会计制度扩大了我国企业的视野，并促进了我国会计制度的改革。目前，资产负债表日后事项会计准则虽然比较完善，但在实务操作中还存在一定不足，主要体现在资产负债表日减值、所得税和重大会计差错上。企业对资产负债表日后事项进行正确的调整,对于提高会计报表质量和保证财务信息的真实性、及时性具有重要的意义。 本文首先介绍了资产负债表日后事项的概念及分类和资产负债表日后调整事项的会计处理，目的在于界定资产负债表日后事项的外延和内涵，同时以案例的形式介绍了常见事项的会计处理，然后指出资产负债表日后调整事项存在的问题，最后针对存在的问题，从理论、操作实践等方面提出了相关建议。 关键词：资产负债表日后事项 调整事项 非调整事项 会计处理 ABSTRACT The balance sheet date to the date of the balance sheet is matters to financial report, approval quoted happened betental matters. in recent years, ent of market economy in China, our country enterprise morezcpgs/ to the internationalization, foreign enterprise management mode and its accounting system expanded our country business enterprise of vision, and promote the reform of the system of accounting in China. The Treasury in 2006, launched the enterprise accounting standard, the current of the accounting standards for enterprises no. 29 a balance sheet items in the future pay more attention to the correct operation results of the measure, through the normative accountant processing to supplement the date of the balance sheet of the information of accounting report insufficient contradiction. But accounting regulation is relatively fixed, and market economic development is the absolute change, ent of economy, ic development. At present, the balance sheet date are perfect in the accounting standards although matters, but in practice there is insufficient in certain, mainly in the date of the balance sheet, ine tax and significant impairment in accounting errors. Enterprise on the balance sheet date for correct adjustment, to improve the quality of accounting statements and ensure the authenticity of the financial information, timeliness is of great significance. This paper first introduces the balance sheet date of the concept and classification of matters and the balance sheet date adjustment issues accountant processing,