企业或有事项与资产负债表日后事项比较及例解

或有事项与资产负债表日后事项在证实时间、最终确定的金额、账务处理调整处理以及在企业会计报表中的披露要求等方面存在不同。调整事项在资产负债表日后得到证实之前,是或有事项;或有事项在资产负债表日后至财务报告报出以前得到证实,就是资产负债表日后事项。或有事项对企业经营管理及会计处理都有影响:或有事项直接影响企业的持续经营和发展、掩盖企业真实的财务状况、左右企业经营成果的确认、操纵企业未来现金流量的计量。

Comparison between Contingent Events and Events after the Balance Sheet Date and Examples

Contingent events are different from events after the balance sheet date in terms of the confirmation date, finally determined amount of money, accounting treatment and adjustment, and disclosure requirement in accounting statements. Adjusting events are contin-gent events before they are confirmed after the balance sheet date. If contingent events are confirmed after the balance sheet date and be-fore financial reports are authorized, they become events after the balance sheet date. Contingent events exert influence on enterprise oper-ation and management and accounting treatment. They directly affect an enterprise with regards to the sustainable development, conceal the real financial conditions, impact the acknowledgement of business performance and manipulate the calculation of future cash flows of the enterprise.