《企业会计准则——资产负债表日后事项》指南中,明确了规定的调整事项,并举例说明其处理方法。其中例4是对资产负债表日所作估计进行调整的会计处理实例。笔者对其处理有不同看法,现提出与同仁们商榷。现将指南中例4及其处理摘录如下(有关报表略):甲公司与乙公司签定一项供销合同,合同中订明甲公司在1997年11月份内供 The “Accounting Standards for Business Enterprises - Post Balance Sheet Events” guideline clarifies the stipulated adjustment items and gives examples to illustrate its treatment. Example 4 is an example of the accounting treatment for the adjustment made on the balance sheet date. I have different views on its handling, it is proposed to discuss with my colleagues. Now Guide 4 and its handling excerpt from the following (relevant statements omitted): Company A and Company B signed a supply contract, the contract provides for a company in November 1997 for the supply