摘要
在对或有事项分析的基础上 ,进一步对或有事项的会计处理原则进行了阐述 。
Based on the analysis of contingent items, the paper points out the accounting process principles on contingent items in further, and interprets the recognization and measurement of contingent items.
出处
《辽宁工程技术大学学报（社会科学版）》
2002年第3期32-33,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
或有事项
或有资产
或有负债
会计处理原则
计量
确认
披露
contingent items
contingent assets
contingent liabilities
accounting process principle
measurement
recognization
disclosure
