《企业会计准则——资产负债表日后事项》于1998年5月12日发布,1998年1月1日开始执行。该准则适用于上市公司,其他企业参照执行。为便于理解和记忆,笔者为其设计了两幅流程图,第一幅是主图,说明准则的主要内容;第二幅是辅助流程图,说明调整项目的账务处理。其中 “Accounting Standards for Business Enterprises - Post Balance Sheet Events” was promulgated on May 12, 1998 and implemented on January 1, 1998. The standard applies to listed companies, other companies with reference to the implementation. In order to facilitate understanding and memory, the author designed two flowcharts for it, the first one is the main map, indicating the main content of the guidelines; the second one is the auxiliary flowcharts, indicating the adjustment of the project’s accounting treatment. among them