會計專業(yè)畢業(yè)論文外文翻譯----對或有事項會計處理的探討-會計審計(編輯修改稿)
2025-02-24 07:13 本頁面
【文章內(nèi)容簡介】 eparately in the amount of pensation, the confirmed must not exceed the confirmation of the book value of the debt. 3. Confirm or assets for contingencies For all contingencies may cause by increases in assets, besides basic certain anticipated by third party or the other party pensation contingencies outside, the rest all may cause the increases in assets have been confirmed the contingencies for an enterprise39。s or have assets. The measurement contingencies When contingencies related with the obligation of the condition is recognised as a liability symbols when it shall be recognized as an estimated debts, estimated deb ts shall, in accordance with the expenses necessary for the performance of the current obligation for the initial measurement of the best estimate. In addition, the enterprise liquidation of an estimated debts from a third party for the necessary expenses may also get pensation or other party. 1. The best estimate method to determine as follows The estimated debts shall, in accordance with the expenses necessary for the performance of the current obligation for the initial measurement of the best estimate. To determine the best estimate shall be respectively two kinds of circumstance processing required spending: first, there is a continuous range. And this range results are equally likely to occur, the best estimate shall be determined in accordance with the range of intermediate value, namely the average amount of upper affirmatory. Second, the necessary expenses does not exist a continuous range, or even though there is a continuous range, but this range results the likelihood of the different, so, if the contingencies of individual projects, involving the most likely best estimate determined according to the amount. If the contingencies, involving multiple projects in accordance with the best estimate of possible outes and the relevant probability calculation sure. 2. Can obtain pensation expected the processing If the enterprise incurred due to the contingencies and confirm the expenses necessary for the debt in whole or in part by third party or other parties expected amount of pensation, the pensation in basic sure can only when received, as assets can be independently confirmed. Confirm the amount of pensation cannot exceed the confirmed by the book value of the debt. Enterprise expected from thirdparty get pensation, is a potential asset, its ultimate really turn into enterprise real assets (., enterprise whether can receive the pensation) has greater uncertainty, the enterprise can only in the basic determine when to receive pensation can be on the confirmation. 3. An estimated debts measuring need to consider other factors Enterprise in confirmation shall, w
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