随着我国会计制度改革的不断深入,我国相继出台了一系列的会计准则。《会计准则——资产负债表日后事项》、《会计准则——或有事项》就是其中的两个准则。其中,资产负债表日后事项和或有事项都是陌生的概念,从表面上看都是在资产负债 With the continuous deepening of China’s accounting system reform, China has issued a series of accounting standards. “Accounting Standards - Post Balance Sheet Events”, “Accounting Standards - Contingencies” are two of them. Among them, after the balance sheet date and contingencies are unfamiliar concept, on the surface are in the assets and liabilities