《企业会计准则——或有事项》(以下简称《准则》)的颁布实施,为规范企业对或有事项的会计核算及相关信息的披露,提供了法规依据。但笔者在实际工作中发现,不少财会人员对《准则》并没有真正把握,常发生以下方面的混淆事项。一、因对或有事项概念认识不清发生的混淆事项根据《准则》规定: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。在实际工作中,一些财会人员未能正确认识和把握或有事项概念的真正含义,以致于将《准则》所规范的或有事项与不属于《准则》范围的或 The promulgation and implementation of “Accounting Standards for Business Enterprises - Contingencies” (hereinafter referred to as the “Guidelines”) provide the basis for regulation in regulating the accounting of related contingencies and the disclosure of relevant information. However, I found in the actual work, many accounting staff did not really grasp the “Guidelines”, often the following aspects of confusion. I. Confusion arising from the unclear notion of a contingent event According to the Guidelines, an contingency refers to a situation formed by past transactions or events and the result of which must be confirmed by the occurrence or non-occurrence of a future uncertain event To be confirmed. In practice, some accountants failed to correctly understand and grasp the true meaning of the contingent concept, so that the “normative” norms and contingencies with the “guidelines” or