基础课程第24章：资产负债表日后事项考情与知识点.pdfVIP

Chapter24Post-balancesheetevents

考情分析

Thecontentofthischapter’stextbookhasnotundergonesubstantialchangesin2016.Thecontentofthischapteristhe

focusanddifficultyofthewholebook.Theobjectivequestionsmainlytesttheselectionandjudgmentofadjustmentmatters

andnon-adjustmentmatters;thesubjectivequestionsmainlycombinethecontentofthischapterwiththerelevantcontentof

otherchapters(suchasaccountingpolicies,accountingtreatmentofchangesinaccountingestimatesandcorrectionof

accountingerrors,fixedassets,long-termequityinvestment,incometax,etc.)totestthecandidatesabilitytocomprehensively

applythecontentsofeachchapter.

Knowledgepoint1:Conceptsrelatedtopost-balancesheetevents(★)

[Examquestionsfrompreviousyearsinvolvingthisknowledgepoint]

Theexaminationquestionsovertheyearsbasicallyinvolveobjectivequestions.Therewerenocomprehensivequestions.

Eventsafterthebalancesheetdaterefertofavorableorunfavorableeventsthatoccurweenthebalancesheetdateandthedatewhenthefinancialreportisapprovedforissuance.

资

(1)Balancesheetdate

Thebalancesheetdatereferstotheendoftheaccountingyearandtheendoftheaccountingperiod.Amongthem,theannualbalancesheetdate

referstoDecember31oftheGregoriancalendar;theaccountinginterimperiodusuallyincludeshalf-year,quarterandmonthly,etc.,andtheendoft

heaccountingperiodcorrespondinglyreferstotheendofthehalf-year,quarter-endandmonth-endintheGregoriancalendar.

(2)Dateofapprovalforissuanceoffinancialreport

Thefinancialreportapprovaldatereferstothedatewhentheboardofdirectorsorsimilarorganizationapprovesthefinancial

report.

(3)Favorableorunfavorablematters

Thefavorab