一、调整事项和非调整事项的判断能为资产负债表日已存在情况提供补充证据的事项，需据此对资产负债表日所反映的数据进行调整，这类事项属于调整事项；资产负债表日后才发生或存在的事项，不影响资产负债表日存在状况，但如不加以说明，将会影响财务报告使用者作出正确的估计 I. Judgment on Adjustment Matters and Non-Adjustment Matters Matters that can provide supplementary evidence for the existing situation on the balance sheet date need to be adjusted according to the data reflected on the balance sheet date. Such matters belong to the adjustment items; the balance sheet Events occurring or existing in the future will not affect the existence of the balance sheet date, but if not explained, will affect the users of the financial statements to make the correct estimation