关于资产负债表日后调整事项有关问题的探讨.doc

关于资产负债表日后调整事项有关问题的探讨 摘 要 资产负债表日后事项，是会计核算与报告工作中容易疏忽的一个问题。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。鉴于此，恰当处理资产负债表日后事项，具有重要的意义。因此熟悉并掌握资产负债表日后事项涵盖期间；熟悉调整事项和非调整事项的特点及处理原则，掌握调整事项和非调整事项的处理方法对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。 关键词：资产负债表；日后事项；调整事项；会计处理 I 关于资产负债表日后调整事项有关问题的探讨 Abstract Events after the balance sheet date,is the accounting and reporting to the negligence in the work of a problem.Although the time involved is very short, but also is the enterprise real part of the financial information.For that reason,the balance sheet date proper handling matters, has the vital significance.So familiar with and master the balance sheet date covers matters during; Familiar with the adjustment issues and the adjustment issues and the characteristics of the principles of management, master the adjustment issues and the adjustment of the processing methods to improve matters accounting quality and ensure the financial information is reliable has the very vital significance. This paper first introduces the balance sheet date of the concept and classification of the adjustment issues and the balance sheet date adjustment issues accountant processing, and then points out the balance sheet date, the existing problems of the adjustment issues on the balance sheet date last adjustment issues existing problems, and puts forward the Suggestions for the balance sheet date. Key words:Balance sheet; Future matters; The adjustment issues; Accounting treatment II 关于资产负债表日后调整事项有关问题的探讨 目 录 摘 要 .............................................................................................................................................................. I Abstract ......................................................................................................................................................... II 绪 论 .............................................................................................................................................................. 1 1 资产负债表日后事项概述 ............