资产负债表日后事项论文.doc

摘要
随着我国在世界经济中的不断发展和壮大,我国的审计准则和会计准则与国际准则之间的不同也越来越多。为了实现审计准则与会计准则的国际趋同与完善,有效提高会计信息的质量,就需要对资产负债表日后事项问题进行探究。探究资产负债表日后事项的问题是推进企业改革,促进资本市场发展、提高对外开放水平的一项基础性工程,是完善我国市场经济体制的一项重要举措。
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。这些事项有的直接影响财务报告年度的财务状况、经营成果和资金变动情况,有的虽然不影响财务报告,但会影响财务报告使用者的正确理解和决策。鉴于此,恰当处理资产负债表日后事项,具有重要的意义。
全文分为三个部分:首先是引论部分,阐述了产生资产负债表日后事项问题的缘由。其次是正文部分,分别介绍了资产负债表日后事项的概述、资产负债表日后调整事项的会计处理、资产负债表日后非调整事项的会计处理、处理资产负债表日后事项应的注意问题这几个方面的内容。最后是结语部分,对全文进行了总结,以及对本论文存在的局限性和问题作出了说明。
关键词:资产负债表日后事项;调整事项;非调整事项;会计处理
Abstract
Along with our country in the world economy development and expansion, the country's auditing standards and accounting standards and international standards of different between e more and more. In order to realize the auditing standards and international convergence of accounting standards and perfected, effectively improve the quality of accounting information, you need to balance sheet items in the future problems inquiry. Explore the balance sheet date of problems in enterprise is matters reform, promote capital market development, improve the level of opening up a basic engineering, perfect our country's market economy system is one of the important measures.
The balance sheet date item, was accounting accounting and reporting to the work of neglect a problem. Although the time involved is very short, but also is the enterprise real part of the financial information. These matters directly affect the financial report some annual financial position, operating results and capital changes, though some do not affect the financial report, but will affect the financial report of the user correct understanding and decision making. In view of this, the proper handling matters the balance sheet date, has the vital significance.
The letter divides into three parts: first is the in part, this paper expounds the produce the balance sheet date the cause of the problem matters. Second is the body are introduced, and the balance sheet date matters,