| 1. | Understanding uncertainty : the key way to accounting contingency
或有事项处理的关键 |
| 2. | Analyses on probability events
关于或有事项若干问题的分析 |
| 3. | Devise formal strategy , plan ( s ) , contingencies , next steps , etc . based on previous step
在上一步骤的基础上，设计正式计划、策略、或有事项和下一步计划等。 |
| 4. | Illustrate the trade - off between reliability and relevance of accounting numbers in the accounting for contingencies
说明在处理或有事项时对会计数字的可靠性和相关性的权衡。 |
| 5. | This paper has therefore listed out these deficiencies and proposes that our standard of contingencies should be further improved
提出我国在或有事项会计准则制定中存在的不适当之处，应当得到进一步的完善。 |
| 6. | Article 19 probable matters such as guaranty provided by the units or pending lawsuit of the units , etc . shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the state
第十九条单位提供的担保、未决诉讼等或有事项，应当按照国家统一的会计制度的规定，在财务会计报告中予以说明。 |
| 7. | 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。 |
| 8. | The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the accounting standard for business enterprises - contingencies
因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。 |
| 9. | Generally , the expenses that can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise
因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。 |
| 10. | Through a comparison between our standard and the ias37 , i find that there are some deficiencies in the stipulation of contingencies in that the terms and the relevant contents in our standard of contingencies are lack of accuracy and scientific proof , and that our loss contract is lack of standardization
通过进行两者的比较，发现我国《准则》在或有事项准则的制定中存在着一定的不足，在准则名称与其相关内容的准确性、科学性的把握以及对亏损性合同的规范，与国际会计准则相比，都存在着一定的差距。 |
