| 企业或有负债及其核算探讨 |
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| 引用本文： | 胡华夏. 企业或有负债及其核算探讨[J]. 武汉理工大学学报(信息与管理工程版), 1999, 21(6): 64-67 |
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| 作者姓名： | 胡华夏 |
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| 作者单位： | 武汉汽车工业大学管理学院 |
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| 摘 要： | 在企业的实际会计工作中,或有负债企业仅仅根据其表现种类进行简单的列举,对其确认、计量和报表反映等较少说明.笔者从理论上对或有负债的确认及核算进行了论述,并就企业或有负债的会计处理提出了一些见解.
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| 关 键 词： | 或有负债 会计确认 会计核算 |
| 修稿时间： | 1998-10-22 |
Research on Enterprise Contingent Liability and Accounting |
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| Hu Huaxia. Research on Enterprise Contingent Liability and Accounting[J]. Journal of Wuhan University of Technology(Information & Management Engineering), 1999, 21(6): 64-67 |
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| Authors: | Hu Huaxia |
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| Abstract: | In practicalaccountancy, the contingent liability enterprises are listed only according to their typeswith little concern for their qualification, size or accounting reports. The qualificationand accounting of the contingent liabilities are discussed and some suggestions put forth. |
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