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2025-01-31 07:13本頁(yè)面
【正文】 between the obligations and power is related to the symmetrical, which means it is pulsory matters either, for the other party (or more) is rights issues. But, as uncertainty contingencies of enterprise accounting matters, the impact of uncertainties, there also is what do not accounting for the prudence principle for uncertain obligation, want to accord with certain conditions should confirm。s operative activity, the information as well as operating decisions39。s production and operating activities can receive the numerous elements of certainty the influences, thus has produced each kind or has the item. Or has the item to take the special uncertainty item, is the uncertainty accountant39。 Contingencies accounting treatment of the discussion Abstract In recent years, developed and modern enterprise system39。s establishment unceasingly along with our country market economy, the enterprise faces such as the pending action, the unsettled arbitration, the bill discount, the security for loan and so on or has the item to be getting more and more. Under the market economy environment, enterprise39。s important content. Either has the item to take the special uncertainty item, along with our country socialist market economy development, either has the item to exist generally in enterprise39。 influence is also getting bigger and bigger to financial inventory accounting, how to process, the reasonable disclosure correctly or have the item to receive the general investors and the management value more and more. This article from or had the item concept and the characteristic and so on basic content has carried on the analysis, has analyzed either has the item disclosure form, how the enterprise to or has item accountant to process the existence the question as well as to consummate the enterprise to or has item accountant to process and so on aspects to conduct some related research and the analysis. Should strengthen from our country Government Department concerned to either has item accountant to deal with the issue the research and the enterprise finance and accounting personnel should also enhance unceasingly to or has item accountant aspects and so on question theory level of understanding and practice operation ability proposed some rationalization proposal. Or has the item to take one kind of latency immediate influence enterprise39。 And for the rights of uncertainty, do not grant to confirm. According to the different degree of uncertainty, the contingencies can be divided into four kinds of cases. Confirmed 1. Recognized as liabilities or matters And the relevant obligations contingencies shall accord with the following three conditions in and is recognised as a liability, as when an estimated debt
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