或有事项的显著特征是具有不确定性。
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.
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.
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。
The confirmation and the disclosure of the probability events are the difficult points in the current accounting theories and affairs.
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.
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.
或有资产是与或有事项相关的潜在资源，不予表内确认，通常也不予表外披露。
Probable asset is the potential resources related to probable item, which is not granted to be confirmed in the list or to be revealed out of the list.
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.
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.
为了进一步规范企业或有事项的会计核算及相关信息的披露 ，提高会计信息质量 ，财政部公布了《企业会计?。
Therefore, the accounting principle "Contingency" has been issued, which can make the record and disclosure of the contingency standard and improve the usefulness for the investor.
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.
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.
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