在学习《企业会计准则———资产负债表日后事项》时 ,一个很关键的首要问题就是要搞清楚日后事项发生的时间 ,笔者认为 ,有以下几点需要说明清楚 :1 我国的会计年度和公历年度是一致的 :从 1月 1日始到 12月 31日结束。如集团公司中存有国外的母公司或子公司 ,无论其所在国的 When studying the “Accounting Standards for Business Enterprises - Matters After Balance Sheet Date”, a very crucial and primary issue is to figure out the timing of future events. In my opinion, the following points need to be clarified: 1 China’s fiscal year and Gregorian calendar year is the same: from January 1 until December 31 end. For example, there are foreign parent companies or subsidiaries in a group company, regardless of the country in which they are located