企业会计准则第13号——或事项.docVIP

Accounting Standard for Business Enterprises No. 13 - Contingencies 企业会计准则第13号——或有事项 Chapter I General Provisions 第一章 总则 Article 1or2or3These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of Contingencies, and the disclosure of relevant information. 第一条 为了规范或有事项的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 2 The term Contingencies refers to the conditions that formed by past transactions or events, and the outcome of which will be confirmed only by the occurrence or non-occurrence of future events. 第二条 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。 Article 3 Other accounting standards shall apply to the Contingencies formed by events such as employee wages and salaries, construction contracts, income taxes, business combination, leases, original insurance contracts, and re-insurance contracts. 第三条 职工薪酬、建造合同、所得税、企业合并、租赁、原保险合同和再保险合同等形成的或有事项，适用其他相关会计准则。 Chapter II Recognition and Measurement 第二章 确认和计量 Article 4 The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously: (1) That obligation is a current obligation of the enterprise; (2) It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation; and (3) The amount of the obligation can be measured in a reliable way. 第四条 与或有事项相关的义务同时满足下列条件的，应当确认为预计负债： （一）该义务是企业承担的现时义务； （二）履行该义务很可能导致经济利益流出企业； （三）该义务的金额能够可靠地计量。 Article 5 The estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation. If there is a sequent range for the necessary expenses and if all the outcomes within this range are equally likely to occur, the best estimate shall be determined in accordance with the middle estimate within the range. In other cases, the best estimate shall be conducted in ac