资产负债表日后事项
- 网络events after the balance sheet date;events occurring after the balance sheet date;subsequent events
![资产负债表日后事项](../cache/1200819.jpg)
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资产负债表日后事项准则的国际比较
International Comparison of the Standard : Events Occurring after the Balance Sheet Date
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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。
The accountancy handles after the balance sheet is an easily neglected problem in accountancy checking and report work .
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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 article introduces every kind of types of things after the balance sheet , carefully analyses the problems in existence and brings up the concrete methods .
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会计政策变更、会计差错更正与资产负债表日后事项涉及到的问题,由于发生时间不同、发生金额不同、发生性质不同会造成会计处理方法不同。
Explains that the alteration of accounting policies , the rectification of accounting errors and the same problems involve in the post-balance sheet events , when they are taken in different times amount , quality , lead to the various methods of accounting treatment .
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账龄超过1年的大额应付账款、预收账款及其他应付款,应说明未偿还或未结转的原因,并在资产负债表日后事项中说明是否偿还。
For large amount of accounts payable , items received in advance and other accounts payables over a period of one year , specify the reasons for not being paid or carried forward and state whether they shall be paid in the events subsequent to the balance sheet date .
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资产负债表日后调整事项的会计处理
The accountant that the balance sheet will adjust the item in the future deals with