不确定会计事项研究

Research on Uncertain Accounting Events

本文从会计理论和实务研究的角度 ,对不确定会计事项作了系统全面的阐述。阐明了不确定会计事项的基本概念和由于企业内外部因素引起的不同类型。文章重点对或有事项的特性和确认、计量、披露等原则和处理方法作了深入探讨。

This paper makes researches into the field of accounting theory and practice,and systmatically discusses the uncertain accounting events.It illustrates the general concept of uncertain accounting events and its different category caused by the inside and outside factors of enterprise It gives further analysis on the principles and metheods of recognizing,measurement and disclosure of uncettain accounting events.The thesis brings up some new ideas theoretically which aims at making some coutributions for accounting research in China.