现行准则下“预计负债”会计处理问题研究

"预计负债"作为《企业会计准则第13号——或有事项》中的重要内容,现行准则对其确认、计量及列报均进行了明确规定。然而,当前准则下"预计负债"存在未能明确分类、亏损合同中计量可能背离实际两大重要缺陷,严重影响了财务报表中"预计负债"项目的准确性和客观性。为了使报表使用者能够更加有效地利用报表信息,可以采取两种方法,第一种是在分析对外担保、产品质量保证、重组义务等具体事项的基础上上,根据流动性对"预计负债"进行明确分类,然后对"流动"的"预计负债"及"非流动"的"预计负债"分别进行不同的会计处理。第二种方法是在亏损合同中,打破"理性经济人"假设,不以现行准则要求的"孰低原则"作为会计处理标准,而是尊重诚信企业坚决执行已签订合同的做法,根据亏损合同是否被继续履行来判断"预计负债"的确认和计量。

As an important part of Accounting Standards for Enterprises No. 13 - Contingencies, the confirmation, measurement, and report of ＂accrued liabilities＂ have been clearly provided. Based on massive studies and work experience in many years on the accounting field, the author has found two major defects in the accounting standards about ＂accrued liabili- ties＂, which are respectively concerned with unclear classifications and measurements in Loss Contract. These two major defects have seriously infected the accuracy and objectivity of ＂accrued liabilities＂ in the accounting report. In order to in- crease the effectiveness of accounting information about ＂accrued liabilities＂, the author has tried to provide detailed solu- tions. Firstly, the author suggests that ＂accrued liabilities＂ should be classified clearly according to their liquidity, in the analysis of external guarantee, product quality assurance, restructuring obligations and other specific matters. Then the current accrued liabilities and the non -current accrued liabilities are treated in different accounts. Secondly, the ＂rational economic man＂ hypothesis should be broken in Loss Contract, and the ＂lower＂ principle should not be the accounting standard. The integrity of enterprise should be respected, and the confirmation and measurement of ＂accrued liabilities＂ should be judged according to the execution of the contract.