一、企业或有负债的定义及其种类企业或有负债，是指由某一特定的经济业务所造成的，对尚未确定的未来事项可能承担的义务或将来可能需要承担的潜在债务。相对于企业负债而言，或有负债是企业负债的组成部分，只不过是一种隐性负债而已。或有负债不是由过去发生事项引起的，而 I. Definitions of Contingent Liabilities and Their Kind Enterprises Contingent liabilities refer to the potential liabilities that may be borne by a particular economic business for possible future uncertainties or potential liabilities that may need to be borne in the future. In contrast to corporate liabilities, contingent liabilities are an integral part of an enterprise's liability and are merely implicit liabilities. Contingent liabilities are not caused by past events