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1、外文原文:Contingencies accounting treatment of thediscussionAbstractIn recent years, developed and modern enterprise systems establishment un ceas in gly along with our country market economy, the en terprise faces such as the pending acti on, the un settled arbitrati on, the bill disco unt, the securit
2、y for loa n and so on or has the item to be getting more and more. Under the market economy environment, enterprises production and operating activities can receive the nu merous eleme nts of certa inty the in flue nces, thus has produced each kind or has the item.Or has the item to take the special
3、 uncertainty item, is the uncertainty acco untan ts importa nt content. Either has the item to take the special un certa inty item, along with our country socialist market economy developme nt, either has the item to exist gen erally in en terprises operative activity, the in formatio n as well as o
4、perat ing decisi ons in flue nee is also gett ing bigger and bigger to finan cial inven tory acco unting, how to process, the reas on abledisclosure correctly or have the item to receive the gen eral inv estors and the man ageme nt value more and more.This article from or had the item con cept and t
5、he characteristic and so on basic content has carried on the an alysis, has an alyzed either has the item disclosure form, how the en terprise to or has item acco untant to process the existe nee the questi on as well as to con summate the en terprise to or has item acco untant to process and so on
6、aspects to con duct some related research and the an alysis. Should stre ngthe n from our country Gover nment Departme nt concerned to either has item acco untant to deal with the issue the research and the en terprise finance and acco un ti ng pers onnel should also enhance un ceas in gly to or has
7、 item acco untant aspects and so on questi on theory level of un dersta nding and practice operati on ability proposed some rati on alizati on proposal. Or has the item to take one ki nd of late ncy immediate in flue nee en terprises con ti nu ally man ageme nt and to develop, therefore we must trea
8、t process ing earn estly.Key words: Or has the item Acco untant processes the estimate debtRefers to the con ti ngen cies of past tran sacti ons or eve nts, and its results must be formed by some future eve nts happe ning or not occur can decide un certa in matters. Common or have matters in cludi n
9、g: pending litigati on or arbitratio n, debt guara ntees, outstanding product quality assuranee (including product safety guarantee), loss con tract, the reorga ni zati on of obligati on, commitme nts, en vir onment polluti on treatme nt, etc.2.1 con ti ngen cies con firmati onUsually, the contingen
10、cies produced two party or parties invoIved, the relati on ship betwee n the obligati ons 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 matters, the impa
11、ct of un certa in ties, there also is what do not acco un ti ng for the prude nee prin ciple for un certa in obligati on, want to accord with certa in con diti ons should con firm; And for the rights of un certa in ty, do not grant to con firm. Accordi ng to the differe nt degree of un certa in ty,
12、the con ti ngen cies can be divided into four kinds of cases. Con firmed1. Recog ni zed as liabilities or mattersAnd the releva nt obligati ons contingen cies shall accord with the followi ng three con diti ons in and is recog ni sed as a liability, as whe n an estimated debts of ide ntify ing and m
13、easuri ng:(1)the obligati on is to the en terprise bear curre nt obligati on ;(2)the performa nee of the obligati ons are likely to result in an outflow of econo mic ben efits from the en terprise;(3)the amount of the obligati on can be measured in a reliable way.First, this obligati on is to the en
14、 terprise bear curre nt obligatio n for contingen cies, n amely the obligati on is related in en terprise curre nt con diti ons have obligatio ns, the en terprise did not other coun ties choice, can perform this prese nt obligati ons. Citcc obligati ons in clud ing statutory obligati ons and presume
15、d obligatio ns. Legal obligati on, refers to con tract, rules and regulatio ns, or other because the obligatio n gen erated from judicial in terpretati ons, etc, usually n amely en terprise in econo mic man ageme nt and econo mic coord in atio n, accord ing to econo mic laws and regulati ons must fu
16、lfill resp on sibilities. Presumed obligati on, refers to the specific acti ons by en terprise gen erated obligati ons. Second, perform contingen cies related with the prese nt obligati ons, lead to the possibility of an outflow of econo mic ben efits from the enterprise more than 50%, but have not yet reached the basic is the degree of un certa in ty. Third, contingen cies related with the curre nt obligati ons to reas on ably estimate.If a contingencies relate
