英德
有道
百度
谷歌
图片
维基
百科
或有事项
Contingency
- 因清偿预计负债获得补偿的权利，适用《企业会计准则第13号--或有事项》。
The rights available from the settlement of anticipated debts shall be subject to the Accounting Standards for Enterprises No. 13 - Contingencies; - 所以，对或有事项的正确处理成为了确保会计信息质量的重要方面，也是会计报告的一个重要组成部分。
So, to or occupy the correct processing of item became to insure an accountancy the important aspect of the information quality, is also an importance that the accountancy report to constitute part. - 第六条企业在确定最佳估计数时，应当综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。
Article 6 To determine the best estimate, an enterprise shall take into full account the risks, uncertainty, time value of money, and other factors related to the contingency.
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