或有事项，是指由过去的交易或事项所形成的一种状况，其结果须通过未来不确定事项的发生与否予以证实。对于或有事项的会计处理，长期以来仅局限于将已贴现的应收票据等或有事项的个案在会计报表附注中予以说明，实务操作上缺乏统一的会计规范约束，任意性很强，随着市场经济 An contingent event is a condition formed by past transactions or events and the result of which shall be confirmed by the occurrence or non-occurrence of uncertain future events. For contingencies, the accounting treatment has long been confined to the case of discounted bills or other contingencies in the notes to the financial statements. There is a lack of uniform accounting norms and restrictions in practice. Market economy