资产负债表日后调整事项(以下简称调整事项)的会计处理原则是调整资产负债表日已编制的财务报表。对于年度财务报告而言,调整事项往往涉及所得税的会计处理问题,具体应调整报告年度的当期所得税还是递延所得税,则应视具体情况而定。本文仅以销售退回为例分析调整事项中所 The principle of accounting treatment of the adjustment items after the balance sheet date (hereinafter referred to as the adjustment items) is to adjust the prepared financial statements on the balance sheet date. For the annual financial report, the adjustment issues often involve the accounting treatment of income tax. Whether the current income tax or deferred income tax should be adjusted in the reporting year should be determined as the case may be. This article only takes the sales return as an example to analyze the adjustment matters