English translation for "contingent asset"

或有资产

Related Translations:

contingent:  adj.1.可能的；偶然的 (to); 临时的；附随的。2.因情况而异的，视条件而定的 (upon)。3.应急(用)的。短语和例子contingent fund 应急费。 Such risks are contingent to the trade. 这种危险对于那种生意是可能有的。n.1.偶然[可能]事件。2.部分，份额；【军事】小分队，分遣队[舰队]；代表团。短语和例子

gurkha contingent:  辜加兵团辜加警察团

contingent duty:  应变关税

contingent receivable:  或有应收款

contingent claims:  或有索取权或有要求权或有债权

contingent gain:  或有收益,或有利得

theoretical contingent:  理论队伍

contingent tolerance:  条件耐受

contingent rental:  或有租金随机租金

contingent theory:  权变理论

Example Sentences:

	1.	Provision , contingent liabilities and contingent assets 拨备或然负债及或然资产
	2.	Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions , contingent liabilities and contingent assets ( ias37 ) 摘要我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。
	3.	In the year under review , the group adopted the new hkfrs below , which are relevant to its operations . hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies , changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property , plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions , contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group 香港财务报告准则第3号业务合并香港财务报告准则第5号持作出售非流动资产及终止经营业务香港会计准则第1号财务报表之呈列香港会计准则第2号存货香港会计准则第7号现金流量表香港会计准则第8号会计政策会计估计变动及误差香港会计准则第10号结算日后事项香港会计准则第12号所得税香港会计准则第14号分类报告香港会计准则第16号物业厂房及设备香港会计准则第17号租赁香港会计准则第18号收入香港会计准则第19号雇员福利香港会计准则第21号汇率变动之影响香港会计准则第23号借贷成本香港会计准则第24号有关连人士披露香港会计准则第27号综合及独立财务报表香港会计准则第28号联营公司投资香港会计准则第32号金融工具：披露及呈列香港会计准则第33号每股盈利香港会计准则第36号资产减值香港会计准则第37号拨备或然负债及或然资产香港会计准则第39号金融工具：确认及计量采纳以上新香港财务报告准则对本集团之会计政策造成下列影响： i香港财务报告准则第3号并无造成任何影响，皆因新准则并不影响本集团。
	4.	Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history , the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies 对于规范我国企业或有事项的会计核算和相关信息的披露问题，提高会计信息披露质量，保护投资者利益，具有重要的现实意义。本文试就或有事项的确认、计量以及信息披露略谈一下自己的认识，对准则可能存在的不足之处提出意见和建议，并采用实证方法对上市公司或有事项的披露状况进行了分析。本文共分五章进行论述，第一章是对或有事项的概括性介绍，包括或有事项的涵义、特征、或有事项会计的产生、或有事项的分类以及或有事项会计的基本框架等，有助于读者了解本文的一些基本概念；第二部分介绍了或有事项的确认，介绍了或有事项的确认条件和几种具体或有事项的会计处理；第三部分介绍了或有事项的计量，包括或有事项的计量原则和计量属性的选择等问题；第四部分介绍了或有事项的披露，包括或有资产、或有负债、预计负债等的披露；第五部分选取了部分上市公司的年报进行实证分析，指出了我国上市公司在或有事项披露方面存在的问题，并提出了完善我国上市公司或有事项信息披露的建议。

Similar Words：

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