或有损失

或有损失是一项可能发生的损失（或费用），产生于过去的经济业务，有关其是否存在以及金额的大小将通过未来的经济事项得到证实。

A loss contingency is a possible loss ( or expense ), stemming from past events that will be resolved as to existence and amount by some future event .

或有损失的一个常见例子是针对公司的悬而未决的法律诉讼。

A common example of a loss contingency is a lawsuit pending against a company .

客户端应用程序安装程序启动失败对或有损失的审计程序

Client Application setup failed to launch audit procedure for loss contingencies

或有损失与估计负债有两点不同。

Loss contingencies differ from estimated liabilities in two ways .

关联担保带来的高或有损失风险；

Risk of contingent loss resulted from related party guaranty ;

财务报表的使用者应特别注意注释中揭示的或有损失。

Users of financial statements should pay close attention to the notes disclosing loss contingencies .

或有损失与估计负债相类似，但它包含更多的不确定性。

Loss contingencies are similar to estimated liabilities , but may involve much more uncertainty .

对或有损失的审计程序

Audit procedure for loss contingencies

如果发生较大金额损失的风险被认为很遥远，公司通常不需揭示或有损失。

Companies generally need not disclose loss contingencies if the risk of a material loss is considered remote .

或有损失出现在财务报表中的形式取决于其不确定性的程度。

The manner in which loss contingencies are presented in financial statements depends upon the degree of uncertainty involved .

有时或有损失的一部分能够立即确认，而其余部分只能满足揭示的标准。

Sometimes a portion of a loss contingency qualifies for immediate recognition , whereas the remainder only meets the criteria for disclosure .

满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。

An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable .

或有损失包含更大程度的不确定性，不确定性常常扩展到损失或费用实际上是否已经发生。

A loss contingency involves a greater degree of uncertainty . Often the uncertainly extends to whether or not any loss or expense actually has been incurred .

当这些标准不能满足时，如果一项有合理可能性的、金额较大的损失已经发生，或有损失仍需在财务报表中揭示。

When these criteria are not met , loss contingencies still are disclosed in financial statements if there is a reasonable possibility that a material loss has been incurred .

即使损失还没有记录在会计账簿中，因为或有损失可能如此巨大以致威胁公司的继续存在。

Even if no loss has yet been recorded in the accounting records , loss contingencies may be so material as to threaten the continued existence of the company .

尽管在发生损失的情况下，某些第三者可能已同意或有义务赔偿其损失，保险财产的所有人对其财产的全部价值有保险利益。

The owner of insurable property has an insurable interest in respect of the full value thereof , notwithstanding that some third person may have agreed , or be liable , to indemnify him in case of loss .