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.

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。

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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.

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。

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