Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation. 自生支出及应付税款表示公司在制定平衡表当天的应付款项。
The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet. 资产负债日的或有事项,仅对于企业因此而承担的负债分别不同情况或在表内确认或在表外披露。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet. 或有事项会计应包括资产负债表日会计和期后时期会计。