資產負債表日後事項的會計處理
摘 要:資產負債表日後事項,是會計的核算與報告工作中容易疏忽的1個問題。雖然涉及的時間比較短,但同樣是企業真實財務資訊的組成部分。是指年度資產負債日至財務會計報告批准報出日之間發生的需要調整或說明的事項，是資產負債表日存在狀況的.1種補充或說明。這些事項有的直接影響財務報告年度的財務狀況、經營成果和資金變動情況，有的雖然不影響財務報告，但會影響財務報告使用者的正確理解和決策。鑑於此,恰當處理資產負債表日後事項,具有重要的意義。本文介紹資產負債表日後事項的各種型別,分析了國際及國內資產負債表日後事項的會計處理的區別及聯絡，詳細列舉的各種可能出項的錯誤，並在文章中仔細分析存在的問題並提出了具體方法。
關鍵詞:資產負債表日後事項;型別;意義;會計處理
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
