| 关于或有事项的探讨 |
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| 引用本文： | 陈秀霞. 关于或有事项的探讨[J]. 福建工程学院学报, 1999, 0(1) |
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| 作者姓名： | 陈秀霞 |
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| 作者单位： | 福建省商业干校，商业技校!福州350007 |
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| 摘 要： | 市场经济日趋复杂,风险形态普遍存在,作为环境产物的会计所面临的不确定性越来越多,使得研究或有事项意义重大。本文首先表述或有事项的内涵、特点及必须遵循的原则;其次阐明在多变的市场环境中,它所包含的内容及种类;最后,针对目前或有事项存在的问题,提出重视或有事项、完善会计处理等设想与建议。
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| 关 键 词： | 或有事项 或有损失 或有负债 或有资产 稳健性原则 |
A Survey of Contingency |
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| Chen XiuxiaFujian Commercial Cadre School,Fujian Commercial of Skilled Workermen School,Fuzhou. A Survey of Contingency[J]. ournal of Fujian University of Technology, 1999, 0(1) |
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| Authors: | Chen XiuxiaFujian Commercial Cadre School Fujian Commercial of Skilled Workermen School Fuzhou |
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| Affiliation: | Chen XiuxiaFujian Commercial Cadre School,Fujian Commercial of Skilled Workermen School,Fuzhou 350007 |
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| Abstract: | As the market economy is getting more and more complicated and risk formation exists here and there, Accounting, the result of the situation, is faced with more and more uncertainties, which makes it meaningful to study Contingency. In this article, first, the author explains it's connotation, characteristics and principles that it must follow, and then states what Contingency contains and cate-gories under the varied market situation. At last in view of the current problems on Contingency the author puts forward suggestions and ideas to pay attention to Contengency and to perfect accounting. |
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| Keywords: | Contingency Contingent Loss Contingent Liability Contingent Asset Stability Principle |
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