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不确定性会计事项 ,是指一种状况或处境的最终结果是利得或损失 ,只有在发生或不发生一个或若干个不确定的未来事项时才能确认。企业经营中与会计信息有关的不确定性事项 ,主要可分为以下几类 :①与信用有关的事项。信用作为企业经营中一种必要的融通杠杆和交易保障 ,是产生企
Uncertainty Accounting matters means that the end result of a situation or situation is gain or loss and can only be confirmed when one or more uncertain future events have occurred or not occurred. Uncertainties related to accounting information in business operations can be mainly classified into the following categories: (1) Credit-related matters. As a kind of necessary financing lever and transaction guarantee in the business operation, credit is produced by enterprises