Chapter 2 introduces the concept of uncertainty accounting and discusses uncertainty accounting briefly.

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。

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Sorting out just what sort of uncertainty accounting is required should take at least until next October's hole shows up.

倘若要估算这些不确定性至少需要等到明年10月份的臭氧层空洞出现。

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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 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。

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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.

ECONOMIST: Credit in America

Uncertainty about tax and spending policies is at the root of the gloom, said John Viehmeyer, CEO of accounting firm KPMG's U.S. operations.

NPR: CEOs Head To Davos More Pessimistic About 2013

But I do believe that some of the proposals which said, "Well, let's just suspend fair value accounting completely, " would have done more harm to the marketplace because it would have created even greater uncertainty as to the values that we're showing.

FORBES: Intelligent Investing Briefing Book