关于资产负债表日后事项的会计处理  

On Accountancy Handles after the Balance Sheet

作　　者：潜维兴[1] 

机构地区：[1]丽水师范专科学校管理系,浙江丽水323000

出　　处：《丽水师范专科学校学报》2004年第3期10-12,共3页Journal of Lishui Teachers College

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。介绍资产负债表日后事项的各种类型,仔细分析存在的问题并提出了具体方法。The accountancy handles after the balance sheet is an easily neglected problem in accountancy checking and report work. Although the time that involve is short, it is also a part of constituting of true finance information in business enterprise. Accordingly, it is important to appropriatly deal with things after the balance sheet. The article introduces every kind of types of things after the balance sheet, carefully analyses the problems in existence and brings up the concrete methods.

关 键 词：资产负债表日后事项 类型 问题 意义 会计处理 

分 类 号：F231.1[经济管理—会计学]