或有负债是因可能招致损失的偶发性事件而形成的负债或债务责任。一对或有负债的偿还对象、金额、偿付日期,甚至这项负债到底存在与否,都是不确定的,都有待于一件或若干件未来事项的发生或没有发生才能决定。 由于西方国家商业信用盛行、票据业务频繁、企业破产屡见不鲜,这些都 Contingent liabilities are liabilities or liabilities that arise from accidental events that may incur losses. The object of repayment of a contingent liability, the amount of payment, the date of payment, and even the existence or absence of this liability are all uncertain, and it remains to be determined whether one or several future events have occurred or not. Due to the prevalence of commercial credit in Western countries, frequent bill business, and bankruptcies, these are all common