市场经济体制的确立,意味着企业在参与市场竞争中,将越来越多会面临某些不确定情况,在会计核算中需要会计人员作出分析和判断。其中,有些情形,其最终结果须以未来事件的发生或不发生来加以证实。比如,企业对商品提供售后担保,如果发生质量问题,将无偿提供修理服务,从而发生一些 The establishment of a market economy system means that enterprises will face more and more uncertainties when they participate in market competition. Accounting personnel need to make analysis and judgment in accounting. In some cases, the final result must be confirmed by the occurrence or non-occurrence of future events. For example, companies provide after-sales guarantee for goods, if there is a quality problem, will provide repair services at no expense, resulting in some