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1、或有事项是由过去的交易或事项而形成的。经济业务按照是否确定分为确定性经济业务和不确定性经济业务。导致一种结果的事项为确定性经济业务，导致一系列可能结果的业务称为不确定性经济业务，具有较大不确定性的经济业务属于或有事项。确定性经济事项与不确定性经济事项的
1. Contingencies are formed from past transactions or events. Economic business in accordance with the determination is divided into certain economic business and economic business uncertainty. The events leading to a result are deterministic economic business, the business leading to a series of possible outcomes is called the uncertain economic business, and the economic business with greater uncertainty belongs to contingencies. Certainty Economic Issues and Uncertain Economic Issues