或有负债或有负债是可确定负债（可以相当精确地计量的负债）的对称，它是指未来可能招致的偶发性事项而形成的债务责任。如贴现应收票据（在票据到期和出票人偿付之前）、信用担保（原债务人清偿其债务之前）、诉讼（在诉讼结束之前）、产品担保（根据契约在保证期内）、... Contingent liabilities A contingent liability is a measure of the symmetrical nature of a liability (a liability that can be measured fairly accurately) as a liability that arises from contingencies that may arise in the future. Such as bills receivables discounted (prior to the maturity of the bills and the drawer’s reimbursement), credit guarantees (before the debtor settles its obligations), litigation (before litigation ended), product guarantees (under the contract over the guarantee period). .