如何正確處理“或有事項(xiàng)”，濟(jì)南財(cái)務(wù)咨詢公司有關(guān)常識(shí)

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

　　或有事項(xiàng)是指，發(fā)生的生意或事項(xiàng)構(gòu)成的一種情況，其作用需通過將來不判定事項(xiàng)的發(fā)生或不發(fā)生予以證實(shí)。

　　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(jīng)濟(jì)運(yùn)作方法的多樣化以及證券商場的展開，或有事項(xiàng)不斷添加，在會(huì)計(jì)核算中也常常面臨某些不確定要素，需求會(huì)計(jì)人員做出分析和判斷。一同，跟著商場經(jīng)濟(jì)的充分發(fā)展和商場危險(xiǎn)的加大，公司運(yùn)營者常常使用或有事項(xiàng)操作贏利，裝點(diǎn)成績，隱秘危險(xiǎn)，誤導(dǎo)投資者、債權(quán)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(yīng)當(dāng)怎樣處理或有事項(xiàng)?由于或有事項(xiàng)的特殊性，公司在處理時(shí)應(yīng)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(rèn)。

　　The first is admitted.

　　對(duì)于丟掉性或有事項(xiàng)致使的職責(zé)，應(yīng)清晰其是不是符合三個(gè)條件：該職責(zé)是公司承擔(dān)的現(xiàn)時(shí)職責(zé);該職責(zé)的實(shí)施很可能致使經(jīng)濟(jì)利益流出公司;該職責(zé)的金額能夠可靠地計(jì)量。假設(shè)或有事項(xiàng)致使的職責(zé)能夠一同滿意以上三個(gè)條件，應(yīng)承以為一項(xiàng)負(fù)債，作為“估量負(fù)債”列入資產(chǎn)負(fù)債表，相應(yīng)的或有丟掉列入贏利表。不能一同滿意三個(gè)條件的職責(zé)，作為或有負(fù)債，不能在表內(nèi)予以供認(rèn)。

　　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(duì)于收益性或有事項(xiàng)致使的或有資產(chǎn)，依照穩(wěn)重性準(zhǔn)則的懇求，不能予以供認(rèn)。但當(dāng)或有收益底子判定能夠完成時(shí)，應(yīng)作為資產(chǎn)單獨(dú)供認(rèn)。

　　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(jì)量。

　　The second is the measurement.

　　對(duì)于因或有事項(xiàng)而供認(rèn)的估量負(fù)債進(jìn)行計(jì)量時(shí)，其金額應(yīng)是清償該負(fù)債所需開支的最佳估量數(shù)。

　　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(duì)于因或有事項(xiàng)而供認(rèn)的資產(chǎn)計(jì)量時(shí)，供認(rèn)的賠償金額不應(yīng)超過所供認(rèn)負(fù)債的賬面價(jià)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(yīng)留心宣布。

　　Announced after all should be aware of.

　　表內(nèi)宣布。因或有事項(xiàng)而供認(rèn)的負(fù)債(即估量負(fù)債)，應(yīng)在資產(chǎn)負(fù)債表中單列項(xiàng)目反映，并在會(huì)計(jì)報(bào)表附注中做相應(yīng)宣布;與所供認(rèn)負(fù)債有關(guān)的費(fèi)用或開支應(yīng)在扣減供認(rèn)的賠償金額后，在贏利表中反映。即在資產(chǎn)負(fù)債表中，對(duì)或有事項(xiàng)而供認(rèn)的負(fù)債應(yīng)與其他負(fù)債項(xiàng)目區(qū)分開來，以“估量負(fù)債”項(xiàng)目單獨(dú)列示，單獨(dú)反映。在對(duì)或有事項(xiàng)供認(rèn)負(fù)債的一同，應(yīng)供認(rèn)一項(xiàng)開支或費(fèi)用，這項(xiàng)開支或費(fèi)用在贏利表中不單列項(xiàng)目反映，而是依據(jù)該開支或費(fèi)用的性質(zhì)，與贏利表其他開支和費(fèi)用項(xiàng)目(如運(yùn)營費(fèi)用、管理費(fèi)用、運(yùn)營外開支)合并反映。假設(shè)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(xiàng)供認(rèn)的開支或費(fèi)用時(shí)，應(yīng)將這些賠償預(yù)先抵減，一同，單獨(dú)供認(rèn)一項(xiàng)資產(chǎn)，在資產(chǎn)負(fù)債表中有關(guān)項(xiàng)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(huì)計(jì)報(bào)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(fù)債的宣布。對(duì)于已在表內(nèi)宣布的估量負(fù)債，還應(yīng)在會(huì)計(jì)報(bào)表附注中宣布其性質(zhì)、構(gòu)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(fù)債的宣布。或有負(fù)債不管作為潛在職責(zé)，仍是現(xiàn)時(shí)職責(zé)，均不符合負(fù)債的供認(rèn)條件，因而在報(bào)表項(xiàng)目中不予反映，即不進(jìn)行表內(nèi)供認(rèn)和宣布。但是假設(shè)或有負(fù)債符合某些條件，則應(yīng)在報(bào)表附注中予以宣布。或有負(fù)債表外宣布的底子準(zhǔn)則是，極小或許致使經(jīng)濟(jì)利益流出公司的或有負(fù)債通常不予宣布。但常常發(fā)生或?qū)镜呢?cái)務(wù)情況和運(yùn)營作用有較大影響的或有負(fù)債，即使其致使經(jīng)濟(jì)利益流出公司的或許性極小，也應(yīng)予以宣布，以確保會(huì)計(jì)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(shè)宣布全部或有些信息預(yù)期會(huì)對(duì)公司構(gòu)成嚴(yán)峻倒霉影響，則公司無需宣布這些信息，但應(yīng)宣布該未決訴訟、裁決構(gòu)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(chǎn)的宣布。或有資產(chǎn)作為一種潛在的資產(chǎn)，在報(bào)表項(xiàng)目中不予反映，即不進(jìn)行表內(nèi)供認(rèn)和宣布，一同也不應(yīng)在會(huì)計(jì)報(bào)表附注中宣布。但或有資產(chǎn)很可能會(huì)給公司帶來經(jīng)濟(jì)利益時(shí)，則應(yīng)在會(huì)計(jì)報(bào)表附注中宣布。或有資產(chǎn)宣布的內(nèi)容，通常只需宣布或有資產(chǎn)構(gòu)成的要素、預(yù)期對(duì)公司發(fā)生的財(cái)務(wù)影響等。或有資產(chǎn)宣布的底子準(zhǔn)則是：在進(jìn)行或有資產(chǎn)宣布時(shí)，應(yīng)格外穩(wěn)重，不能使會(huì)計(jì)信息使用者誤以為所宣布的或有資產(chǎn)肯定會(huì)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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