一、问题的提出或有事项和期后事项(资产负债表日后事项的简称)是会计实务中编报资产负债表时需要重点关注的两个问题。然而,会计人员在会计实务的处理过程中对这两个问题很容易产生混淆。两者到底有何不同之处,在会计处理时有何规律可寻,这些问题值得我们去思考。现将两者的主 First, the issues raised or contingencies and matters after the balance sheet events (referred to as the short) is the accounting practice in the preparation of balance sheets need to focus on two issues. However, accountants can easily confuse these two issues in the course of accounting practice. What are the differences between the two in the end, what are the rules in the accounting treatment, these issues deserve our consideration. Now both the Lord