contingencies accounting treatment of the 对或有事项会计处理的探讨 【外文翻译】.docVIP

Contingencies accounting treatment of the discussion Abstract In recent years, developed and modern enterprise systems establishment unceasingly along with our country market economy, the enterprise faces such as the pending action, the unsettled arbitration, the bill discount, the security for loan and so on or has the item to be getting more and more. Under the market economy environment, enterprises production and operating activities can receive the numerous elements of certainty the influences, thus has produced each kind or has the item. Or has the item to take the special uncertainty item, is the uncertainty accountants important content. Either has the item to take the special uncertainty item, along with our country socialist market economy development, either has the item to exist generally in enterprises operative activity, the information as well as operating decisions influence is also getting bigger and bigger to financial inventory accounting, how to process, the reasonable disclosure correctly or have the item to receive the general investors and the management value more and more. This article from or had the item concept and the characteristic and so on basic content has carried on the analysis, has analyzed either has the item disclosure form, how the enterprise to or has item accountant to process the existence the question as well as to consummate the enterprise to or has item accountant to process and so on aspects to conduct some related research and the analysis. Should strengthen from our country Government Department concerned to either has item accountant to deal with the issue the research and the enterprise finance and accounting personnel should also enhance unceasingly to or has item accountant aspects and so on question theory level of understanding and practice operation ability proposed some rationalization proposal. Or has the item to take one kind of latency immediate influence enterprises continually management and to develop,