或有事项是指过去的交易或事项形成的,其结果需由某些未来事项的发生或不发生才能决定的不确定事项。其特征是:由过去的交易或事项形成的;结果具有不确定性;结果由未来事项决定。或有事项会计处理原则常见的应用主要有:未决诉讼或未决仲裁、债务担保、产品质量保证、亏损合同、重组义务等。笔者现就对或有事项会计处理原则的应用做如下粗浅探讨。 An contingent event is an uncertain event that is formed by past transactions or events and whose outcome needs to be determined by the occurrence or non-occurrence of certain future events. It is characterized by the formation of past transactions or events; the outcome is uncertain; the result is determined by future events. Contingent accounting principles The main application of the principle are: pending litigation or pending arbitration, debt guarantees, product quality assurance, loss contracts, restructuring obligations. The author now on the contingency accounting principles of application to do the following superficial discussion.