谈谈估计负债和或有负债的区别余玉苗估计负债和或有负债在我国会计理论和实务中常常混为一谈了；更由于在会计理论发展的历史中，有些估计负债项目曾视为广义上的或有负债，就使得这种混淆至今仍然很容易发生。其实它们是两个不同的概念，不但在性质上有所不同、在帐务处... Talk about the difference between estimated liabilities and contingent liabilities Yu Yumiao estimated liabilities and contingent liabilities in our accounting theory and practice are often confused; more due to the history of the development of accounting theory, some of the estimated debt items have been regarded as broad Contingent liabilities make this confusion so far still very easy to happen. In fact, they are two different concepts, not only different in nature, in the accounting office ...