如何正確處理“或有事項”，濟南財務咨詢公司有關常識

　　How to correctly handle the "or", jinan financial consulting company about common sense

　　或有事項是指，發生的生意或事項構成的一種情況，其作用需通過將來不判定事項的發生或不發生予以證實。

　　Or contingencies that occurred, matters of business or a situation that its role to be in the future not judge things happen confirm or not.

　　跟著中國經濟運作方法的多樣化以及證券商場的展開，或有事項不斷添加，在會計核算中也常常面臨某些不確定要素，需求會計人員做出分析和判斷。一同，跟著商場經濟的充分發展和商場危險的加大，公司運營者常常使用或有事項操作贏利，裝點成績，隱秘危險，誤導投資者、債權人以及國家證券主管部門。

　　With the diversification of approach to the Chinese economy and securities market, or items are added, in the accounting also often face some uncertain factors, demand of accounting personnel to make analysis and judgment. Together, follow market economy and the full development of the market risk increase, the company operating profit operators often use or contingencies, deck, hidden danger, misleading investors, creditors, and the competent department of the state securities.

　　那么，公司應當怎樣處理或有事項?由于或有事項的特殊性，公司在處理時應留心以下疑問：

　　Then, the company should be how to deal with or have matters? Due to the particularity of or contingencies, the company should pay attention to when dealing with the following questions:

　　首先是供認。

　　The first is admitted.

　　對于丟掉性或有事項致使的職責，應清晰其是不是符合三個條件：該職責是公司承擔的現時職責;該職責的實施很可能致使經濟利益流出公司;該職責的金額能夠可靠地計量。假設或有事項致使的職責能夠一同滿意以上三個條件，應承以為一項負債，作為“估量負債”列入資產負債表，相應的或有丟掉列入贏利表。不能一同滿意三個條件的職責，作為或有負債，不能在表內予以供認。

　　To lose or issues of responsibility, should be clear whether meet three conditions: this is the company's responsibility for current job; The job is likely to cause economic benefits from the implementation of the company; The amount of the duty can be measured reliably. Assumptions or matters of duties can be satisfied with the above three conditions, comparison of thought a liability, as a "measure liabilities on the balance sheet, the corresponding or lose on the profit table. Not satisfied with the three conditions, as a contingent liability, cannot be admitted in the table.

　　對于收益性或有事項致使的或有資產，依照穩重性準則的懇求，不能予以供認。但當或有收益底子判定能夠完成時，應作為資產單獨供認。

　　For profitability or matters of contingent asset, a request in accordance with the stability criterion, cannot be admitted. But when or revenue base judgement to complete, should separate confessed as an asset.

　　其次是計量。

　　The second is the measurement.

　　對于因或有事項而供認的估量負債進行計量時，其金額應是清償該負債所需開支的最佳估量數。

　　Due to measured and confessed to measure liabilities or contingencies, the amount should be pay off the debt for spending the best measure of the number.

　　對于因或有事項而供認的資產計量時，供認的賠償金額不應超過所供認負債的賬面價值。

　　For confession by or have assets measurement, confessed to the compensation amount shall not be more than the book value of the liability confessed.

　　終究則應留心宣布。

　　Announced after all should be aware of.

　　表內宣布。因或有事項而供認的負債(即估量負債)，應在資產負債表中單列項目反映，并在會計報表附注中做相應宣布;與所供認負債有關的費用或開支應在扣減供認的賠償金額后，在贏利表中反映。即在資產負債表中，對或有事項而供認的負債應與其他負債項目區分開來，以“估量負債”項目單獨列示，單獨反映。在對或有事項供認負債的一同，應供認一項開支或費用，這項開支或費用在贏利表中不單列項目反映，而是依據該開支或費用的性質，與贏利表其他開支和費用項目(如運營費用、管理費用、運營外開支)合并反映。假設公司底子判定能獲得的賠償，公司在贏利表中反映因或有事項供認的開支或費用時，應將這些賠償預先抵減，一同，單獨供認一項資產，在資產負債表中有關項目中反映。

　　Announced in the table. For contingencies and confessed to liabilities or measured (i.e. liabilities), shall be separately disclosed in the balance sheet, and accordingly declared in the notes to the financial; The relevant costs or expenses and confessed to liabilities should be after deducting the confession of the compensation, reflect in the profit table. That is in the balance sheet, and confessed to liabilities or contingencies should be separated from other liabilities in the project, and shown separately in "measure liabilities" project, reflect separately. On admission liabilities or contingencies together, should be acknowledged a costs or expenses, the cost or expense in the profit table not separately disclosed, but according to the nature of the costs or expenses, and other expenses and expenses project profit table (such as operating costs, management costs, operating expenses) reflect the merger. Assume base company decide to get compensation, the company in the profit table reflect the costs and expenses for admission or contingencies, the compensation shall be deducted in advance, with separate confession of an asset, the project information in the balance sheet.

　　表外宣布。表外宣布即會計報表附注中宣布。表外宣布有三種情況：

　　Outside the table. Off-balance-sheet announced that in notes to the financial. Outside the table there are three kinds of situations:

　　(1)估量負債的宣布。對于已在表內宣布的估量負債，還應在會計報表附注中宣布其性質、構成的要素及金額。

　　(1) to measure announced debt. For measuring liabilities has announced that within the table, but should also in the notes to the financial announced its nature, constitute elements and amount.

　　(2)或有負債的宣布。或有負債不管作為潛在職責，仍是現時職責，均不符合負債的供認條件，因而在報表項目中不予反映，即不進行表內供認和宣布。但是假設或有負債符合某些條件，則應在報表附注中予以宣布。或有負債表外宣布的底子準則是，極小或許致使經濟利益流出公司的或有負債通常不予宣布。但常常發生或對公司的財務情況和運營作用有較大影響的或有負債，即使其致使經濟利益流出公司的或許性極小，也應予以宣布，以確保會計信息使用者獲得滿意充分和具體的信息。

　　(2) contingent liabilities announced. Contingent liabilities as potential duty, is still the current responsibilities, all does not meet the requirements for the liabilities of confession, and therefore will not be reflected in the report project, namely, without a confession in the table and announced. But suppose contingent liabilities in accordance with certain conditions, it shall be announced in the notes to the. Or have sheets announced the foundation of rule is, tiny may cause economic benefits from the company's contingent liabilities usually will not be announced. But often occur, or to have greater impact on the company's financial situation and operating effect of contingent liabilities, even if the economic benefits from the company may be tiny, also should be announced, in order to ensure that the accounting information user satisfactory full and detailed information.

　　在觸及未決訴訟、裁決的情況下，假設宣布全部或有些信息預期會對公司構成嚴峻倒霉影響，則公司無需宣布這些信息，但應宣布該未決訴訟、裁決構成的要素。

　　In touch the case pending litigation, the verdict, assuming that is expected to be announced that all or some information on the company constitute a serious bad influence, the company announced without this information, but should be announced, ruling constitute elements of the pending litigation.

　　(3)或有資產的宣布。或有資產作為一種潛在的資產，在報表項目中不予反映，即不進行表內供認和宣布，一同也不應在會計報表附注中宣布。但或有資產很可能會給公司帶來經濟利益時，則應在會計報表附注中宣布。或有資產宣布的內容，通常只需宣布或有資產構成的要素、預期對公司發生的財務影響等。或有資產宣布的底子準則是：在進行或有資產宣布時，應格外穩重，不能使會計信息使用者誤以為所宣布的或有資產肯定會完成。

　　(3) or have assets announced. Contingent assets as a potential asset, will not be reflected in the report project, i.e. not admitted in the table and announced, together also should not be announced in the notes to the accounting. But the contingent assets is likely to bring economic benefits to the company, should be declared in the notes to the accounting. Or have announced that the content of the assets, usually just announced or have assets constitute elements, expected to occur on the company's financial impact, etc. Contingent assets announced the foundation of rule is: when making contingent assets announced, should be very stable, not make the accounting information users mistakenly assume that announced by the contingent assets must be completed.

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