| 关于资产负债表日后事项的会计处理 |
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| 引用本文： | 潜维兴.关于资产负债表日后事项的会计处理[J].丽水学院学报,2004,26(3):10-12. |
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| 作者姓名： | 潜维兴 |
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| 作者单位： | 丽水师范专科学校,管理系,浙江,丽水,323000 |
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| 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。
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| 关 键 词： | 资产负债表日后事项 类型 问题 意义 会计处理 |
| 文章编号： | 1008-6749(2004)03-0010-03 |
| 修稿时间： | 2003年8月18日 |
On Accountancy Handles after the Balance Sheet |
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| Qian Weixing.On Accountancy Handles after the Balance Sheet[J].Journal of Lishui University,2004,26(3):10-12. |
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| Authors: | Qian Weixing |
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| Abstract: | 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. |
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| Keywords: | accountancy handles after the balance sheet type problem meaning the accountancy handles |
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