或有事项

说明在处理或有事项时对会计数字的可靠性和相关性的权衡。

Illustrate the trade-off between reliability and relevance of accounting numbers in the accounting for contingencies .

我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。

Our Enterprise Accounting Standard ( The Standard ) - Contingencies is related to two international accounting standards but is only closely to The International Accounting Standard 37th-Provisions , Contingent Liabilities and Contingent Assets ( IAS37 ) .

或有事项准则中的几个重要概念辨析

Discrimination of Several Important Concepts in the Criterion of Probably Item

解读《企业会计准则&或有事项》的基本概念

Explain the basic concept of enterprise 's accounting standard for contingency

浅谈会计职业判断在《或有事项》准则中的应用

Application of Accountants ' Professional Judgment in the Probable Transaction Standard

对或有事项的确认与披露的思考

Considerations about the Confirmation and Discovery of the Contingent Items

理解不确定性：或有事项处理的关键

Understanding " uncertainty ": the key way to accounting contingency

或有事项对企业财务能力影响的分析&兼谈会计中的不确定性

The Effect of Contingent Events on Enterprise 's Financial Ability

略论我国或有事项会计处理的现状及原则

Towards the Status and Principles of the Accounting of Contingencies in Our Country

论或有事项的审计风险及规避

On the Audit Risks of Contingency and Its Avoidance

论或有事项业务及其披露的影响

The Effect of the Contingency and Its Disclosure

或有事项属于“不确定性”事项。

Contingency belongs to " uncertain affairs " .

或有事项的相关概念分析

Analysis of Relative Concepts in Probable Events

文章在对会计或有事项的一些认识基础上提出了建议。

This article gives some understandings about accounting for business enterprises and puts forward some suggestions .

关于或有事项的研究

Study on the Accidental Transaction

关于或有事项若干问题的分析

Analyses on Probability Events

或有事项作为特殊的不确定性事项，是不确定性会计的重要内容。

As a special uncertain item , probability events are the important substances of uncertain items in accounting .

或有事项的会计研究

Study on Contingency Accounting

但面对或有事项，企业有时会存在大量的融资和负债业务却不在现有的财务报表体系中进行反映或反映不全面。

Sometimes companies have a huge amount of financing and debt service without comprehensive reflection in their financial reports .

或有事项涉及多个项目的，按照各种可能结果及相关概率计算确定。

If the Contingencies concern a single item , it shall be determined in the light of the most likely outcome .

通过实证分析得出目前上市公司在或有事项确认方面所存在的问题，并针对这些问题提出一些有针对性的建议。

Through the positive analysis the author find problems existed in the determination of contingencies ; and provide recommendations to these problems .

或有事项会计应包括资产负债表日会计和期后时期会计。

Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet .

因此，或有事项的准则规范要受“不确定性会计”理论的指导。

Therefore , we should be guided by the theory of " accounting for uncertainty " when making accounting standard for contingency .

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。

The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet .

或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。

There are some shortcomings of contingency in accounting standard for enterprises , such as recognition of contingent asset , disclosure of contingent liability .

或有事项的确认和披露是当前会计理论和实务中的一大难点。关于或有事项若干问题的分析

The confirmation and the disclosure of the probability events are the difficult points in the current accounting theories and affairs . Analyses on Probability Events

这是本文的实证研究部分，由前面三部分的铺垫对我国上市公司或有事项的确认情况进行实证研究。第五部分：研究结论与建议。

This is the positive analysis part in this article , a research in the Chinese listed companies ' determination of contingencies . 5 . Conclusions and recommendations .

第六条企业在确定最佳估计数时，应当综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。

If the Contingencies concern two or more items , the best estimate should be calculated and determined in accordance with all possible outcomes and the relevant probabilities .

或有事项是企业过去的交易或事项引发的，其结果具有不确定性和不能控制性，只能由未来发生或不发生的事项予以证实。

Probable events result from the past deal and events in enterprise , which shares indefinite and uncontrollable results , and can be confirmed by the future events or unhappening events .

在对或有事项分析的基础上，进一步对或有事项的会计处理原则进行了阐述，并解释了或有事项的确认与计量。

Based on the analysis of contingent items , the paper points out the accounting process principles on contingent items in further , and interprets the recognization and measurement of contingent items .