一、对于资产与负债的重新定义与说明 《企业会计准则》将资产定义为企业拥有或控制的能以货币计量的经济资源,将负债定义为企业承担的能以货币计量、需以资产或劳务偿付的债务。而在或有事项准则的第3条对上述定义都做出了一定的修改,并在指南中进一步说明了资产和负债的特征。修 I. Redefinition and Explanation of Assets and Liabilities The Accounting Standard for Business Enterprises defines an asset as an economic resource that is owned or controlled by the enterprise and can be measured in currency. The definition of a liability as an entity that can bear the cost of assets or liabilities Reimbursement of debt. In the Contingent Matter Clause 3, certain changes have been made to the above definitions and the characteristics of assets and liabilities are further explained in the guidelines. repair