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企业会计准则第×号──或有事项和承诺（征求意见稿）引言１．本准则规定或有事项的会计核算以及或有事项和承诺的会计报告。定义２．本准则使用的下列术语的定义为：（１）或有事项，指现存的一种状况，其最终损失或收益的发生与否，依未来某些不确定事项是否发生而定。...
Accounting Standard for Business Enterprise No. × - Contingencies and Commitments (Exposure Draft) Introduction 1. This standard specifies the accounting of contingencies or accounting reports of contingencies and commitments. Definition 2. The following terms used in this Code are defined as: (1) An contingency refers to an existing situation whose occurrence or non-occurrence of a final loss or gain depends on whether certain uncertainties will occur in the future. ...