或有事项是指过去的交易或事项 形成的一种状况,其结果须通过未来 不确定事项的发生或不发生予以证实。 根据现行《企业会计制度》和《企 业会计准则——或有事项》的规定,为 便于理解,我们可以将或有事项分为 三种情况:(1)或有资产;(2)或有 负债;(3)可确认为负债(或资产)的 An contingent event is a condition that arises from past transactions or events and whose result must be confirmed by the occurrence or non-occurrence of a future uncertain event. According to the existing “Accounting System for Business Enterprises” and “Accounting Standards for Business Enterprises - Contingencies”, for the sake of understanding, we can classify the contingencies into three situations: (1) contingent assets; (2) contingent liabilities ; (3) can be recognized as liabilities (or assets)