摘 要
资产负债表日后事项就是指资产负债表日至财务报告批准报出日之间发生的有利或不利事项。通常企业的财务人员都会用资产负债表来对财务报告进行补充和说明，随着国家经济的迅猛发展，经济主体对资产管理的真实可靠性愈加注重，资产管理的方法也逐渐多元化。资产负债表就是经济管理部门对财产管理的一种新方法，这种方法在财务人员日常的财务报告中非常重要，不仅可以对财务报表进行补充和注释，还可以为企业以后的经济活动提供具体的数据参考。企业财务人员在对资产负债表的运用过程中有许多日后事项需要注意，尤其是对日后事项中的会计处理要进行注意。
本文就是粗浅的谈论一下资产负债表日后事项的确认、信息披露以及相关的会计处理。对会计理论知识与实际情况存在的问题提出自己的意见和见解，并且通过采用文献研究和案例分析来对资产负债表日后事项调整处理进行相关的研究。
关键词：资产负债表；日后事项；处理方法。
ABSTRACT
The assets and liabilities of the form of future events refers to the balance sheet date to the financial report for approval, between the beneficial or adverse events reported. Usually corporate treasurers will with asset liability table of financial report complement and, with the rapid development of the national economy, economic subject to asset management authenticity pays more and more attention to, asset management methods have gradually diversified. Statement of assets and liabilities is the economic management departments of property management a new method, this method in the financial staff in the day-to-day financial report is very important can not only complement and notes to the financial statements, can also provide specific reference data for the economic activities of the enterprise. Enterprise financial personnel in the statement of assets and liabilities in the process of applying have many future matters need to pay attention to, especially to events occurring after the date of the accounting treatment should be paid attention to.
This paper tries on balance table later matter of confirmation, information disclosure and accounting treatment on about their understanding of standards may exist deficiencies put forward opinions and suggestions, and the future adjustments were conducted research related to the asset liability table using the method of literature research and case analysis.
Key Words: Balance sheet; Future events; processing method.
