浅议不确定性会计若干问题

在会计领域,要求在提供会计信息的同时考虑不确定性,以使会计信息更加具有可靠性和相关性。不确定性会计是"会计的一部分",正因为会计中存在着"不确定性",要对这些业务进行会计处理,就必须研究不确定性会计,对不确定性会计问题进行系统的分析,以期为不确定性经济业务的会计处理,构建一个理论框架。

On the Uncertainty of a Number of Accounting Issues

In the field of Accounting,it is required that in the provision of accounting information taking into account the uncertainty,so that the accounting information more reliable and relevant.Uncertainty accounting is a part of the Accounting.It is precisely because of the accounting of the existence of "uncertainty" and to the accounting treatment of these operations,we must study the Uncertainty Accounting,The Uncertainty of Accounting systems analysis,with a view to the economic uncertainty of the accounting treatment of business,to build a theoretical framework.