资产负债表日后调整事项是指自年度资产负债表日至财务报告批准报出日之间发生的需要调整的事项。《企业会计制度》将资产负债表日后董事会制订的利润分配预案中与财务报告所属期间有关的利润分配(不包括分配方案中的股票股利)也作为资产负债表日后调整事项,要求进行有关账务处 The adjustment after the balance sheet date refers to the adjustment from the balance sheet date of the year to the reporting date of the financial report. The “Accounting System for Business Enterprises” also allocates the profit distribution (excluding the stock dividends in the distribution plan) in the profit distribution plan prepared by the board of directors after the balance sheet date with the financial reporting period as the adjustment items after the balance sheet date, and requires the related accounting Department