Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.

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。

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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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