问:为什么资产负债表日后董事会批准的利润分配方案(除股票股利外)作为调整事项处理,而股票股利财作为非调整事项处理?答:通常情况下,企业在每年的12月31日结账,需要结转年度内取得的收入、发生的成本,并结出本年利润或亏损,董事会根据结账后计算出的利润提出利润分配方案一般要到下一年度。对董事会在下一年度提出的利润分配方案是否作为调整事项,国际上也存在不同的做法,有些国家将其作为调整事项处 Q: Why the profit distribution plan approved by the board of directors after the balance sheet date (except stock dividend) should be treated as an adjustment item and the stock dividend money should be treated as a non-adjusted item? A: Generally, the enterprise settles accounts on December 31 of each year, It is necessary to carry forward the revenue and costs incurred during the year and to make a profit or loss for the year. The profit distribution plan proposed by the Board of Directors based on the profit after the closing of accounts generally goes to the next year. Whether the profit distribution plan put forward by the board of directors in the next fiscal year is an adjustment issue or not, there are different international practices. Some countries use it as an adjustment item