论文部分内容阅读
或有事项是是不确定性会计的一个重要领域,本文主要记述了或有事项及其范围,或有事项对会计的影响以及或有事项的会计处理等问题。
Contingent issues are an important area of uncertainty accounting. This article mainly describes such issues as the contingencies and their scope, the impact of contingencies on accounting and the accounting treatment of contingencies.