资产负债表日后事项是对资产负债表期间及资产负债表日存在状况的一种补充或说明.准确界定日后时期、正确判断两种不同的日后事项并作出相应的会计处理,有利于会计核算质量的提高以及财务信息的真实可靠,便于报表信息使用者作出准确的判断和决策.%Balance sheet subsequent items are complementary or explanation of balance sheet duration and balance sheet day's existent state. Exact definition of subsequent date and two different subsequent items and make corresponding accounting treatment are beneficial to the improvement of adjust accounts quality and the authenticity of financial information and for the users to make right decisions.
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