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问:或有负债和或有损失的关系是什么?答:传统意义上,或有负债和或有损失之间存在对应关系,而且在确认一项或有损失时,通常确认一项或有负债。在或有事项准则中,或有负债与或有损失之间的这种对应关系被打破。首先,在或有事项准则中,或有负债的涵义与传统意义上的或有负债的涵义不同;其次,根据或有事项准则的规定,或有负债是不符合负债确认条件的,因而不能在表内确认。既然或有负债不再确认,对应于这些或有负债的或有损失,也就无所谓确认的问题了。
Q: What is the relationship of contingent liability and contingent loss? A: Traditionally, there is a correspondence between contingent liabilities and contingent losses, and when it is confirmed as an contingent loss, it is usually recognized as a contingent liability . In contingent matters, the correspondence between contingent liabilities and contingent losses is broken. First of all, in contingent matters, contingent liabilities have different meanings from those of traditional contingent liabilities. Secondly, contingent liabilities are not in conformity with the conditions for confirming liabilities under the contingent criteria, Confirmed in the table. Since contingent liabilities are no longer recognized, corresponding to the contingent liabilities of these contingent losses, it does not matter to confirm the problem.