论或有事项的不确定性

On Uncertainty of Contingent Items

或有事项的显著特征是具有不确定性。或有事项是客观存在的一种不确定状况 ,其结果具有不确定性 ,其相关因素具有不确定性。对或有事项的不确定性进行分析研究 ,有助于对或有事项的全面认识和对或有事项正确地进行确认和披露 ,同时对保证会计信息的客观性和可靠性 。

The noticeable feature of contingent items is uncertainty. Contingent item is a state of uncertainty which exists in reality. Its result and contiguous element have uncertainty.The analysis and the study of uncertainty of contingent items is helpful to recognizing contingent items totally and keeps correctly the accounting treatment method of contingent items, which is important to keeping the objectivity and reliability of accounting information.