浅论上市公司或有项事项核算对财务状况的影响.docVIP

渤海大学培训学院管理学学士学位毕业论文 浅论上市公司或有事项核算对财务状况的影响 专 业：_____________会 ___计_______________ 班 级：______二 ○ ○ 九 级 九 班_____ 学 号：_______零七零一一零三零零五二七_____ 姓 名：______________张_燕_________________ 指导教师：______________韩老师________________ 完成日期：_______二○一二 年 七月 二十九日 [论文摘要] “上市公司或有事项”是指过去的交易或者事项形成的，其结果须由某些未来事项的发生或不发生才能决定的不确定事项。其中，“由过去交易或事项形成”，是指或有事项的现存状况是过去交易或事项引起的客观存在。比如，未决诉讼虽然是正在进行中的诉讼，但该诉讼是企业因过去的经济行为导致起诉其他单位或被其他单位起诉。这是现存的一种状况而不是未来将要发生的事项。未来可能发生的自然灾害、交通事故、经营亏损等，不属于或有事项。而“其结果须由某些未来事项的发生或不发生才能决定”，是指或有事项的结果是否发生具有不确定性，或者或有事项的结果预计将会发生，但发生的具体时间或金额具有不确定性。比如，债务担保事项的担保方到期是否承担和履行连带责任，需要根据债务到期时被担保方能否按时还款加以确定。这一事项的结果在担保协议达成时具有不确定性。至于定义所说的由“未来事项”决定，是指或有事项的结果只能由未来不确定事项的发生或不发生才能决定。比如，债务担保事项只有在被担保方到期无力还款时企业(担保方)才履行连带责任。常见的或有事项主要包括：未决诉讼或仲裁、债务担保、产品质量保证(含产品安全保证)、承诺、亏损合同、重组义务、环境污染整治等。 上市公司 或有事项 会计 财务状况 财务影响； Shallow listed company or of accounting matters to the influence of the financial situation [Abstracts] The listed company or items accounting means of past transactions or events which, the result should be made by some future events happened or not happen can decide uncertain matters. Among which, it is to point to the contingencies of present situation is them, the by past transactions or events caused by past transactions or events as the objective existence. For example, although the pending litigation is an ongoing process litigation, but the lawsuit is the economic behavior of the enterprise in the past to Sue other unit or other units prosecution. This is a condition of existing and future is not going to happen, matters. The future possible natural disasters, traffic accidents, operating losses, etc, do not belong to or have matters. The results should be made by some future events happened or not happen can decide, it is to point to the contingencies occur whether the results with uncertainty, or the result of contingencies are expected to occur, but specific time or amount of happened with uncertainty. For example, debt gu