因此对资产负债表日后事项进行正确的会计处理，对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。
So on balance sheet items for proper accounting treatment, accounting for improving the quality and ensure true and reliable financial information is of great significance.
资产负债表日后事项，是会计核算与报告工作中容易疏忽的一个问题。
Balance sheet items, is an easy to neglect problem in the accounting and reporting.
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
应用推荐