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.
第2章讨论了不确定性会计的概念，并对不确定性会计作了简单描述。
Chapter 2 introduces the concept of uncertainty accounting and discusses uncertainty accounting briefly.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。
Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.
或有会计事项作为一种特殊的不确定性经济事项，其信息对企业内部管理当局及有关各方经营决策的影响越来越大。
Uncertain accounting events, as a special form of uncertain economic events, are playing an ever-increasingly important role in enterprise internal control and in decision-making of the authorities.
注册会计师还应评估会计估计中估计不确定性的程度。
Thee auditor shall also evaluate the degree of estimation uncertainty associated with an accounting estimate.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
但会计事项不确定性的存在使得稳健原则将会一直存续下去。
However, conservatism principle will survive for the existence of uncertainty of accounting items.
本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。
Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.
自创商誉具有的不确定性、难以计量性等特点，在现行的会计核算体系规定下，合资企业中外商的增资扩股就会造成中方的利润流失。
Under the present accounting system, increased capital and shares by the foreign investors in joint ventures will result in the profit drainage for their Chinese partners.
然而，就财务会计中不确定性问题的研究却屈指可数，可以说会计中的不确定性问题是会计界上的一大难题，是会计学界一个至今尚无定论的课题。
But, few pay attention to research uncertainty in financial accounting, uncertainty accounting is sure a big difficult problem in accounting which still has so conclusion on the topic.
当估计不确定性程度较高时，注册会计师应确定其是否会引致特别风险。
Where estimation uncertainty is assessed as high, the auditor shall determine whether this gives rise to special risks.
受会计信息系统内外不确定性因素的影响，作为显信息的会计信息与企业资金运动的价值方面的潜信息相比，必然存在一定的差异。
Compared accounting information with enterprise fund value information, certain difference exists, for there being various uncertain factors in the accounting information system.
由于客观世界充满不确定性、经济业务的复杂性，使会计工作自始至终需要判断和选择。
Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish.
第一章阐述了不确定性产生的理论依据、原因及会计中的不确定性对财务信息质量产生着重要的影响，以此说明研究的必要性。
Chapter 1 interprets the reason of uncertainty and its important influences to financial information quality in order to explain the research necessity.
第一章阐述了不确定性产生的理论依据、原因及会计中的不确定性对财务信息质量产生着重要的影响，以此说明研究的必要性。
Chapter 1 interprets the reason of uncertainty and its important influences to financial information quality in order to explain the research necessity.
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