會(huì)計(jì)專業(yè)畢業(yè)論文外文翻譯----對或有事項(xiàng)會(huì)計(jì)處理的探討

1、<p>　　Contingencies accounting treatment of the</p><p>　　discussion</p><p><b>　　Abstract</b></p><p>　　In recent years, developed and modern enterprise system's

2、establishment unceasingly along with our country market economy, the enterprise faces such as the pending action, the unsettled arbitration, the bill discount, the security for loan and so on or has the item to be gettin

3、g more and more. Under the market economy environment, enterprise's production and operating activities can receive the numerous elements of certainty the influences, thus has produced each kind or has the item. <

4、/p><p>　　Or has the item to take the special uncertainty item, is the uncertainty accountant's important content. Either has the item to take the special uncertainty item, along with our country socialist m

5、arket economy development, either has the item to exist generally in enterprise's operative activity, the information as well as operating decisions' influence is also getting bigger and bigger to financial inven

6、tory accounting, how to process, the reasonable disclosure correctly or have the item to re</p><p>　　This article from or had the item concept and the characteristic and so on basic content has carried on th

7、e analysis, has analyzed either has the item disclosure form, how the enterprise to or has item accountant to process the existence the question as well as to consummate the enterprise to or has item accountant to proces

8、s and so on aspects to conduct some related research and the analysis. Should strengthen from our country Government Department concerned to either has item accountant to dea</p><p>　　Key words: Or has the i

9、tem Accountant processes the estimate debt</p><p>　　Refers to the contingencies of past transactions or events, and its results must be formed by some future events happening or not occur can decide unce

10、rtain matters. Common or have matters including: pending litigation or arbitration, debt guarantees, outstanding product quality assurance (including product safety guarantee), loss contract, the reorganization of obliga

11、tion, commitments, environment pollution treatment, etc. </p><p>　　2.1 contingencies confirmation </p><p>　　Usually, the contingencies produced two party or parties involved, the relationship be

12、tween the obligations and power is related to the symmetrical, which means it is compulsory matters either, for the other party (or more) is rights issues. But, as uncertainty contingencies of enterprise accounting matte

13、rs, the impact of uncertainties, there also is what do not accounting for the prudence principle for uncertain obligation, want to accord with certain conditions should confirm; And for the righ</p><p>　　1.

14、Recognized as liabilities or matters </p><p>　　And the relevant obligations contingencies shall accord with the following three conditions in and is recognised as a liability, as when an estimated debts of i

15、dentifying and measuring:(1)the obligation is to the enterprise bear current obligation;(2)the performance of the obligations are likely to result in an outflow of economic benefits from the enterprise;(3)the amount of t

16、he obligation can be measured in a reliable way. </p><p>　　First, this obligation is to the enterprise bear current obligation for contingencies, namely the obligation is related in enterprise current condit

17、ions have obligations, the enterprise did not other counties choice, can perform this present obligations. Citcc obligations including statutory obligations and presumed obligations. Legal obligation, refers to contract,

18、 rules and regulations, or other because the obligation generated from judicial interpretations, etc, usually namely enterprise in e</p><p>　　If a contingencies related obligations cannot meet the three cond

19、itions is recognised as a liability, enterprise should be recognized as a contingent liability. </p><p>　　2. Confirm contingencies for assets </p><p>　　The contingencies or assets formed only in

20、 enterprise is virtually certain that the case, just received turn into real assets, thus affirm. Accordingly, to confirm the contingencies for assets is fairly high requirements. Enterprise to the provisions of the acco

21、unting system is, if for contingencies and pay the expenses necessary for the confirmation of liabilities in whole or in part by third party or other parties expected, the amount of compensation for the compensation in b

22、asic sure can only</p><p>　　3. Confirm or assets for contingencies </p><p>　　For all contingencies may cause by increases in assets, besides basic certain anticipated by third party or the other

23、 party compensation contingencies outside, the rest all may cause the increases in assets have been confirmed the contingencies for an enterprise's or have assets. </p><p>　　2.2 The measurement contingen

24、cies</p><p>　　When contingencies related with the obligation of the condition is recognised as a liability symbols when it shall be recognized as an estimated debts, estimated debts shall, in accordance with

25、 the expenses necessary for the performance of the current obligation for the initial measurement of the best estimate. In addition, the enterprise liquidation of an estimated debts from a third party for the necessary e

26、xpenses may also get compensation or other party. </p><p>　　1. The best estimate method to determine as follows </p><p>　　The estimated debts shall, in accordance with the expenses necessary for

27、 the performance of the current obligation for the initial measurement of the best estimate. To determine the best estimate shall be respectively two kinds of circumstance processing required spending: first, there is a

28、continuous range. And this range results are equally likely to occur, the best estimate shall be determined in accordance with the range of intermediate value, namely the average amount of upper affirmatory. </p>

29、<p>　　2. Can obtain compensation expected the processing </p><p>　　If the enterprise incurred due to the contingencies and confirm the expenses necessary for the debt in whole or in part by third party

30、or other parties expected amount of compensation, the compensation in basic sure can only when received, as assets can be independently confirmed. Confirm the amount of compensation cannot exceed the confirmed by the boo

31、k value of the debt. Enterprise expected from third-party get compensation, is a potential asset, its ultimate really turn into enterprise real a</p><p>　　3. An estimated debts measuring need to consider oth

32、er factors </p><p>　　Enterprise in confirmation shall, when best estimate contingencies and comprehensive consideration of the risks involved, uncertainty, currency time value and future events, and other fa

33、ctors. </p><p>　　2.3 The disclosure of the contingencies </p><p>　　In order to make the accounting statements to fully understand the enterprise's financial position and operating results, f

34、or the enterprise happening contingencies shall, according to the different situations proper disclosure. The specific practices are described below. </p><p>　　1. For contingencies confirmed by debt </p&g

35、t;<p>　　Should be in the accounting statements of the estimated debts of the reason and amount of disclosure accordingly. When a contingencies for debt, has been confirmed by "estimated debts" account di

36、sposed of the final reflected in the balance sheet "estimated debts" project, the final in statements disclosure aim to make accounting statement users more detailed, fully understand the information about the

37、contingencies, the information disclosed the making accounting information user understands, th</p><p>　　2. To confirm contingencies for assets </p><p>　　The amount on the balance sheet on one h

38、and should reflect the relevant asset project, on the other hand will be determined in the income statement can get compensation basic contingencies deduction for the costs or expenses, confirm the amount needed to discl

39、ose the accounting statements in. </p><p>　　3. For a contingent liability </p><p>　　The basic principles of the disclosure is: may result in an outflow of economic benefits from the enterprise c

40、ontingent liabilities or the need to disclose in accounting statement; Tiny may result in an outflow of economic benefits from the enterprise or liabilities shall not disclose commonly; But for some often happen or to en

41、terprise's financial position and operating results of have larger effects, even if the contingent liabilities 792, should also disclosed. </p><p>　　4. For or have assets </p><p>　　In genera

42、l should not be in the accounting statements, but when disclose or asset is likely to generate economic benefits to the enterprise, should be in the accounting statements to disclosure, the disclosure of which include or

43、 have assets expected to formation cause and the impact of enterprises. In or have assets disclosure, enterprise should be very careful, can't let the accounting information user mistook disclosed or have assets will

44、 certainly come true. </p><p>　　對或有事項(xiàng)會(huì)計(jì)處理的探討</p><p><b>　　摘要</b></p><p>　　近年來,隨著我國市場經(jīng)濟(jì)的不斷發(fā)展和現(xiàn)代企業(yè)制度的建立,企業(yè)面臨的諸如未決訴訟、未決仲裁、票據(jù)貼現(xiàn)、債務(wù)擔(dān)保等或有事項(xiàng)越來越多。在市場經(jīng)濟(jì)環(huán)境下,企業(yè)的生產(chǎn)經(jīng)營活動(dòng)會(huì)受到眾多不確定因素的影響,

45、從而產(chǎn)生了各種或有事項(xiàng)。</p><p>　　或有事項(xiàng)作為特殊的不確定性事項(xiàng)，是不確定性會(huì)計(jì)的重要內(nèi)容?；蛴惺马?xiàng)作為特殊的不確定性事項(xiàng)，隨著我國社會(huì)主義市場經(jīng)濟(jì)的發(fā)展，或有事項(xiàng)普遍存在于企業(yè)的經(jīng)營活動(dòng)中，對財(cái)務(wù)會(huì)計(jì)信息以及經(jīng)營決策的影響也越來越大，如何正確處理、合理披露或有事項(xiàng)越來越受到廣大投資者和管理層的重視。</p><p>　　本文從或有事項(xiàng)的概念和特征等基本內(nèi)容進(jìn)行了分析，分析了或

46、有事項(xiàng)的披露形式，企業(yè)對或有事項(xiàng)會(huì)計(jì)處理存在的問題以及如何完善企業(yè)對或有事項(xiàng)會(huì)計(jì)處理等方面進(jìn)行了一些相關(guān)的研究和分析。從我國政府有關(guān)部門應(yīng)加強(qiáng)對或有事項(xiàng)會(huì)計(jì)處理問題的研究和企業(yè)財(cái)會(huì)人員還應(yīng)不斷提高對或有事項(xiàng)會(huì)計(jì)問題的理論認(rèn)識水平和實(shí)務(wù)操作能力等方面提出了一些合理化建議?；蛴惺马?xiàng)作為一種潛在因素直接影響著企業(yè)的持續(xù)經(jīng)營和發(fā)展，因此我們必須認(rèn)真對待處理。</p><p>　　關(guān)鍵字：或有事項(xiàng) 會(huì)計(jì)處理 預(yù)計(jì)負(fù)債

47、</p><p>　　對或有事項(xiàng)會(huì)計(jì)處理的探討</p><p>　　或有事項(xiàng)，是指過去的交易或者事項(xiàng)形成的，其結(jié)果須由某些未來事項(xiàng)的發(fā)生或不發(fā)生才能決定的不確定事項(xiàng)。常見的或有事項(xiàng)包括：未決訴訟或未決仲裁、債務(wù)擔(dān)保、產(chǎn)品質(zhì)量保證（含產(chǎn)品安全保證）、虧損合同、重組義務(wù)、承諾、環(huán)境污染整治等。</p><p>　　2.1或有事項(xiàng)的確認(rèn)</p><p&

48、gt;　　一般情況下，或有事項(xiàng)的產(chǎn)生涉及兩方或多方的關(guān)系，相關(guān)的義務(wù)和權(quán)力是對稱的，也就是說對一方來講是義務(wù)的事項(xiàng)，對于另一方（或多方）則是權(quán)利的事項(xiàng)。但是，或有事項(xiàng)作為不確定性的會(huì)計(jì)事項(xiàng)，對企業(yè)所造成的影響也有不確定性，就會(huì)計(jì)核算的謹(jǐn)慎性原則而言：對于不確定的義務(wù)，只要符合一定的條件就應(yīng)確認(rèn)；而對于不確定的權(quán)利，則不予確認(rèn)。根據(jù)不確定程度的不同，可以將或有事項(xiàng)的確認(rèn)分為三種情況。</p><p>　　1.確認(rèn)為

49、負(fù)債的或有事項(xiàng)</p><p>　　與或有事項(xiàng)有關(guān)的義務(wù)應(yīng)當(dāng)在同時(shí)符合以下三個(gè)條件時(shí)確認(rèn)為負(fù)債，作為預(yù)計(jì)負(fù)債進(jìn)行確認(rèn)和計(jì)量：（1）該義務(wù)是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)；（2）履行該義務(wù)很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)；（3）該義務(wù)的金額能夠可靠地計(jì)量。</p><p>　　第一，該義務(wù)是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)，即為或有事項(xiàng)相關(guān)的義務(wù)是在企業(yè)當(dāng)前條件下已承擔(dān)的義務(wù)，企業(yè)沒有其他縣市的選擇，只能履行該現(xiàn)時(shí)義務(wù)。這

50、里所指的義務(wù)包括法定義務(wù)和推定義務(wù)。法定義務(wù)，是指因合同、法規(guī)或其他司法解釋等產(chǎn)生的義務(wù)，通常即企業(yè)在經(jīng)濟(jì)管理和經(jīng)濟(jì)協(xié)調(diào)中，依照經(jīng)濟(jì)法律、法規(guī)的規(guī)定必須履行的責(zé)任。推定義務(wù)，是指因企業(yè)的特定行為而產(chǎn)生的義務(wù)。第二，履行與或有事項(xiàng)相關(guān)的現(xiàn)時(shí)義務(wù)時(shí)，導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的可能性超過50%，但尚未達(dá)到基本確定的程度。第三，與或有事項(xiàng)相關(guān)的現(xiàn)時(shí)義務(wù)的金額能夠合理地估計(jì)。</p><p>　　如果一項(xiàng)或有事項(xiàng)相關(guān)的義務(wù)不能

51、滿足確認(rèn)為負(fù)債的三個(gè)條件，企業(yè)應(yīng)將其確認(rèn)為或有負(fù)債。</p><p>　　2.確認(rèn)為資產(chǎn)的或有事項(xiàng)</p><p>　　或有事項(xiàng)形成的或有資產(chǎn)只有在企業(yè)基本確定能夠收到的情況下，才轉(zhuǎn)變?yōu)檎嬲馁Y產(chǎn)，從而予以確認(rèn)。因此，對于或有事項(xiàng)確認(rèn)為資產(chǎn)的條件要求是比較高的。企業(yè)會(huì)計(jì)制度的規(guī)定是，如果因清償或有事項(xiàng)而確認(rèn)的負(fù)債所需支出全部或部分預(yù)期由第三方或其他方補(bǔ)償，則補(bǔ)償金額只能在基本確定能夠收到時(shí)

52、，作為一項(xiàng)資產(chǎn)確認(rèn)并單獨(dú)列示于資產(chǎn)負(fù)債表中，確認(rèn)的補(bǔ)償金額不能超過所確認(rèn)的負(fù)債的賬面價(jià)值。</p><p>　　3.確認(rèn)為或有資產(chǎn)的或有事項(xiàng)</p><p>　　對于各種因或有事項(xiàng)可能引起企業(yè)資產(chǎn)增加時(shí)，除了基本確定的可預(yù)期由第三方或其他方補(bǔ)償?shù)幕蛴惺马?xiàng)外，其余所有的可能引起企業(yè)資產(chǎn)增加的或有事項(xiàng)均確認(rèn)為企業(yè)的一項(xiàng)或有資產(chǎn)。</p><p>　　2.2或有事項(xiàng)的計(jì)量

53、</p><p>　　當(dāng)與或有事項(xiàng)有關(guān)的義務(wù)符號確認(rèn)為負(fù)債的條件時(shí)應(yīng)當(dāng)將其確認(rèn)為預(yù)計(jì)負(fù)債，預(yù)計(jì)負(fù)債應(yīng)當(dāng)按照履行相關(guān)現(xiàn)時(shí)義務(wù)所需支出的最佳估計(jì)數(shù)進(jìn)行初始計(jì)量。此外，企業(yè)清償預(yù)計(jì)負(fù)債所需支出還可能從第三方或其他方獲得補(bǔ)償。因此，或有事項(xiàng)的計(jì)量主要涉及兩個(gè)問題：一是最佳估計(jì)數(shù)的確定；二是預(yù)期可獲得的補(bǔ)償?shù)奶幚恚?1.最佳估計(jì)數(shù)按照如下方法確定</p><p>　　預(yù)計(jì)負(fù)債應(yīng)當(dāng)按照履行相

54、關(guān)現(xiàn)時(shí)義務(wù)所需支出的最佳估計(jì)數(shù)進(jìn)行初始計(jì)量。最佳估計(jì)數(shù)的確定應(yīng)當(dāng)分別兩種情況處理：第一，所需支出存在一個(gè)連續(xù)范圍．且該范圍內(nèi)各種結(jié)果發(fā)生的可能性相同的，最佳估計(jì)數(shù)應(yīng)當(dāng)按照該范圍內(nèi)的中間值，即上下限金額的平均數(shù)確定。第二，所需支出不存在一個(gè)連續(xù)范圍，或者雖然存在一個(gè)連續(xù)范圍，但該范圍內(nèi)各種結(jié)果發(fā)生的可能性不相同，那么，如果或有事項(xiàng)涉及單個(gè)項(xiàng)目的，最佳估計(jì)數(shù)按最可能發(fā)生金額確定。如果或有事項(xiàng)涉及多個(gè)項(xiàng)目的，最佳估計(jì)數(shù)按照各種可能結(jié)果及相關(guān)概

55、率計(jì)算確定。 2.預(yù)期可獲得補(bǔ)償?shù)奶幚?lt;/p><p>　　如果企業(yè)清償因或有事項(xiàng)而確認(rèn)的負(fù)債所需支出全部或部分預(yù)期由第三方或其他方補(bǔ)償，則此補(bǔ)償金額只有在基本確定能夠收到時(shí)，才能作為資產(chǎn)單獨(dú)確認(rèn)。確認(rèn)的補(bǔ)償金額不能超過所確認(rèn)負(fù)債的賬面價(jià)值。企業(yè)預(yù)期從第三方獲得的補(bǔ)償，是一種潛在資產(chǎn)，其最終是否真的會(huì)轉(zhuǎn)化為企業(yè)真正的資產(chǎn)(即，企業(yè)是否能夠收到這項(xiàng)補(bǔ)償)具有較大的不確定性，企業(yè)只能在基本確定能夠收到補(bǔ)償時(shí)

56、才能對其進(jìn)行確認(rèn)。</p><p>　　3.預(yù)計(jì)負(fù)債的計(jì)量需要考慮的其他因素</p><p>　　企業(yè)在確認(rèn)最佳估計(jì)數(shù)時(shí)，應(yīng)當(dāng)綜合考慮與或有事項(xiàng)有關(guān)的風(fēng)險(xiǎn)、不確定性、貨幣時(shí)間價(jià)值和未來事項(xiàng)等因素。</p><p>　　2.3或有事項(xiàng)的披露</p><p>　　為了使會(huì)計(jì)報(bào)表使用者全面了解企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果，對于企業(yè)發(fā)生的或有事項(xiàng)，應(yīng)當(dāng)根

57、據(jù)不同情況進(jìn)行適當(dāng)?shù)呐?。具體做法如下所述。</p><p>　　1.對于因或有事項(xiàng)確認(rèn)的負(fù)債</p><p>　　應(yīng)在會(huì)計(jì)報(bào)表附注中對各項(xiàng)預(yù)計(jì)負(fù)債形成的原因及金額做相應(yīng)的披露。當(dāng)一項(xiàng)或有事項(xiàng)確認(rèn)為負(fù)債時(shí)，已經(jīng)通過“預(yù)計(jì)負(fù)債”賬戶進(jìn)行了處理，期末反映在了資產(chǎn)負(fù)債表的“預(yù)計(jì)負(fù)債”項(xiàng)目中，期末在報(bào)表中披露的目的在于使會(huì)計(jì)報(bào)表使用者更加詳細(xì)、充分地了解有關(guān)或有事項(xiàng)的信息，這一信息的披露使會(huì)計(jì)信息

58、使用者明白，該項(xiàng)負(fù)債在未來不一定發(fā)生或不一定全額形成負(fù)債，對企業(yè)來說是一項(xiàng)有利的信息。</p><p>　　2.對于確認(rèn)為資產(chǎn)的或有事項(xiàng)</p><p>　　其金額一方面應(yīng)在資產(chǎn)負(fù)債表的相關(guān)資產(chǎn)項(xiàng)目中反映，另一方面應(yīng)在利潤表中將基本確定能獲得的補(bǔ)償?shù)譁p因或有事項(xiàng)確認(rèn)的費(fèi)用或支出，這部分金額無需在會(huì)計(jì)報(bào)表附注中進(jìn)行披露。</p><p><b>　　3.對于

59、或有負(fù)債</b></p><p>　　其披露的基本原則是：可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的或有負(fù)債需要在會(huì)計(jì)報(bào)表中予以披露；極小可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的或有負(fù)債一般不予披露；但對于某些經(jīng)常發(fā)生或?qū)ζ髽I(yè)的財(cái)務(wù)狀況和經(jīng)營成果有較大影響的或有負(fù)債，即使其可能性極小，也應(yīng)予以披露。</p><p><b>　　4.對于或有資產(chǎn)</b></p><p