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一、或有负债的概念及特征或有事项是指过去的交易或事项形成的一种状况,其结果须通过未来不确定事项的发生或不发生予以证实。或有负债是指过去的交易或事项形成的潜在的义务,其存在须通过未来不确定事项的发生或不发生予以证实;或过去的交易或事项形成的现实义务,履行该义务不是很可能导致经济利益流出企业或该义务的金额不能可靠地计量。或有负责有几个特点:1.由过去的交易或事项产生。2.结果具有不确定性,或有负债包括两类义务,一类是潜在义务,另一类是特殊
I. CONTINGENT LIABILITY CONCEPTS AND CHARACTERISTICS Contingent events refer to a situation formed by past transactions or events, the result of which must be confirmed by the occurrence or non-occurrence of future uncertain events. A contingent liability is a potential obligation that arises from the past transaction or event and whose existence must be confirmed by the occurrence or non-occurrence of a future uncertain event or a past obligation or obligation that would result in the obligation not likely to result The amount of economic benefits flowing out of the enterprise or the obligation can not be reliably measured. Or responsible for a number of features: 1. From past transactions or events. 2. The results are uncertain, contingent liabilities include two types of obligations, one is a potential obligation, and the other is special