| 浅谈或有事项及其会计处理 |
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| 引用本文： | 周亚萍,黄向阳. 浅谈或有事项及其会计处理[J]. 沈阳工程学院学报(社会科学版), 2005, 1(2): 55-56 |
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| 作者姓名： | 周亚萍 黄向阳 |
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| 作者单位： | 1. 沈阳工程学院,财务处,沈阳,110136
2. 公安部沈阳消防研究所,沈阳,110031 |
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| 摘 要： | 阐述或有事项的内涵，分析了或有事项在确认、计量及披露等方面的会计处理。
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| 关 键 词： | 或有事项 或有负债 或有资产 确认 计量 披露 |
| 文章编号： | 1672-9617(2005)02-0055-02 |
| 修稿时间： | 2004-12-20 |
Elementary discussion on contingency and its accounting treatment |
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| ZHOU Ya-ping,HUANG Xiang-yang. Elementary discussion on contingency and its accounting treatment[J]. Journal of Shenyang Institute of Engineering:Social Sciences, 2005, 1(2): 55-56 |
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| Authors: | ZHOU Ya-ping HUANG Xiang-yang |
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| Affiliation: | ZHOU Ya-ping1,HUANG Xiang-yang2 |
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| Abstract: | States the connotation of contingency,analyzes the accounting treatment of contingency from the aspects of confirmation,computation,exposal and so on. |
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| Keywords: | contingency contingent liability contingent asset confirmation computation exposal |
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