通常,为了促销,航空公司会奖励一定比例的乘机里程给乘坐本公司航班的旅客,旅客可以利用奖励的里程在今后换取免费机票。奖励的里程成为航空公司在今后提供运输服务的义务,构成一项或有事项。根据《企业会计制度》第一百四十一条的规定,如果与或有事项相关的义务同时符合以下条件,企业应当将其作为负债:该义务是企业承担的现时 In general, for promotional purposes, airlines will reward a certain percentage of their flight entitlements to passengers traveling on our company’s flights, which will be redeemable for free flights in the future. Reward miles become the airline’s obligation to provide transport services in the future, constituting an contingency. According to Article 141 of the Accounting System for Business Enterprises, an enterprise shall regard it as a liability if the obligations related to the contingencies meet the following conditions at the same time: the obligation is the current obligation borne by the enterprise