浅析资产负债表日后事项的会计处理

Analysis on Accounting Treatment of Events after the Balance Sheet

由于财务报表的编制与报出之间存在时间差异,在这段时间内会发生一些经济业务,经济业务的发生会引起企业财务报表报出时的财务状况、经营成果等方面的实际情况与财务报表中反映的情况不一致,这说明财务报表报出时反映的财务信息不真实。因此,如何正确处理企业资产负债表日后发生的事项,对于提高会计核算的质量和保证财务信息的真实可靠是非常重要的。

As the financial statements and the report differences between the time,during this time,some new economic business will be occur,which make the enterprise’s real financial statements and the report inconsistent.In other words,the financial information that the financial statements reflected is untrue.Therefore,how to correctly handle the corporate balance sheet event occurring,for improving the quality of accounting and financial information to ensure the accuracy and reliability is very important.