论文部分内容阅读
本文根据《企业会计准则第13号——或有事项》有关规定对预计负债概念及其确认方法进行了探讨。在此基础上,对可能形成预计负债的具体事项及其核算办法进行了较为透彻的研讨。
This article discusses the concept of estimated liabilities and the method for their confirmation according to the relevant provisions of Accounting Standards for Business Enterprises No. 13 - Contingencies. On this basis, a more thorough discussion has been made on the specific issues that may form the estimated liabilities and their accounting methods.