或有事项(Contingency)是不确定性(Uncertainty)会计的一个重要领域,也是会计界尚未找到妥善处理方法的会计难题之一。随着经济环境的日益复杂,会计所面临的不确定性将越来越多,加强对或有事项等不确定性会计问题 Contingencies are an important area of ​​accounting for uncertainty and one of the accounting problems that the accounting profession has yet to find a way to properly handle. With the increasingly complex economic environment, the accounting uncertainty faced by accounting will be more and more, to strengthen the accounting of uncertainties such as contingencies