或有事项准则中的几个重要概念辨析

或有事项是一种结果不确定性的经济事项;或有资产是与或有事项相关的潜在资源,不予表内确认,通常也不予表外披露。或有负债是与或有事项相关的潜在义务(或特殊的现时义务),不予表内确认,但通常应予以表外披露。预计负债是因或有事项而确认的实际负债,应作为表内独立的负债项目予以确认,同时在表外披露相关信息。

Discrimination of Several Important Concepts in the Criterion of Probably Item

Probable item is a kind of economic business with indefinite results. Probable asset is the potential resources related to probable item, which is not granted to be confirmed in the list or to be revealed out of the list. Probable debt is the potential obligation related to the probable item, which is not granted to be confirmed in the list but granted to be revealed outside of the list. Estimated debt is the real debt confirmed because of probable item, which should be granted to be confirmed as an independent debt item in the list, and at the same time related information should be revealed outside of the list.