因此研究并完善我国或有事项会计准则具有很大的意义。
Therefore the research and consummates our country have a very big significance.
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.
本文结合《或有事项》会计准则，浅谈会计职业判断的具体运用。
Combining the Probable Transaction Standard, the specific application of accountants professional judgment is discussed.
本准则不涉及的贷款承诺，适用《企业会计准则第13号——或有事项》。
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises no. 13 - Contingencies shall apply.
本准则不涉及的贷款承诺，适用《企业会计准则第13号——或有事项》。
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises no. 13 - Contingencies shall apply.
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