随着我国远洋运输企业高度国际化经营,一些大型远洋国有运输企业不可避免地面临着已签署的未来期间船舶租入合同成为亏损合同的巨大风险。《企业会计准则第13号—或有事项》规范了或有事项的确认、计量和相关信息的披露,要求及时反映或有事项对企业潜在的财务影响,以及企业可能因此承担的风险。因此,企业应用或有事项会计准则对亏损合同进行会计核算,有助于如 With the highly international operation of China’s ocean shipping enterprises, some large ocean-going state-owned transport enterprises inevitably face the huge risk that the chartered contracts of vessels will become loss contracts during the signed future. The Accounting Standard for Enterprises No. 13 Contingencies defines the recognition of contingencies or the measurement and disclosure of related information. It promptly reflects the potential financial impact of an contingent event on the enterprise and the risks the enterprise may incur. Therefore, the application of contingent accounting standards or business accounting for loss contracts, such as