论文部分内容阅读
根据对或有事项进行会计处理的谨慎原则 ,提出对于基本确定的债务人可以清偿债务的或有负债 ,作为资产单独确定 ,否则作为或有资产不予确定 ,但都必须在会计报表附注中披露 ;增设“预计资产”科目 ,核算资产负债表日抵押、质押的资产因债务人可能不能偿还债务而将被债权人折价、拍卖、变卖等方式优先受偿的资产 ,该科目内容在资产负债表单列项目反映 ,以区别其他资产项目 .得出了对各种担保方式形成的或有负债如何进行会计处理
According to the prudence principle of accounting treatment of the contingencies, it is proposed that the contingent liabilities of the debtors with possibility of repaying debts should be determined separately as the assets, or as the contingent assets, but all of them must be disclosed in the notes to the financial statements; Assets increased by “assets to be estimated”, the assets mortgaged at the balance sheet date will be treated as preferential compensation by the obligee for discounting, auctioning, selling off the assets that the debtor may not be able to repay the debts. The contents of this account are reflected in the items in the balance sheet , In order to distinguish the other assets projects.Have come to the various contingent liabilities formed by the way of guarantee accounting treatment