或有事项 ,在会计上是指过去交易或事项形成的一种状况 ,其结果须通过不完全由公司、企业等控制的未来不确定事项的发生或不发生予以证实。常见的或有事项包括未决诉讼、单位提供的担保等。其中 ,未决诉讼 ,是指单位作为原告或者被告正在进行未作最后判决的民事诉讼程序 ,可能 Contingencies, in accounting, refer to a condition formed by past transactions or events, the result of which must be confirmed by the occurrence or non-occurrence of future uncertainties not wholly controlled by the company, enterprise, etc. Common contingencies include pending lawsuits, guarantees provided by the unit and so on. Among them, the pending litigation, refers to the unit as the plaintiff or the defendant is not pending the final civil proceedings, may