资产负债表日后事项

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

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 .

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 .

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 .

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 .

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