1)  Contingent Loss
或有损失
2)  contingency
或有事项
1.
Cogitation and comparation of Accounting standards on contingency of China with international accounting standard;
我国“或有事项”会计准则与国际会计准则的比较与思考
2.
Elementary discussion on contingency and its accounting treatment;
浅谈或有事项及其会计处理
3)  contingencies
或有事项
1.
?Accounting Standards for Business Enterprises : Contingencies 》 (1998) and 《Accounting Standards for Business Enterprises : Events Occurring After the Balance Sheet Date》(2000) prescribed the accounting treatments for contingencies and events after date.
《企业会计准则———或有事项》(1 998)和《企业会计准则———资产负债表日后事项》(2 0 0 0 )分别规范了或有事项和日后事项的会计核算及其信息披露。
4)  contingent liability
或有负债
1.
Studying government contingent liabilities from the hypothesis of"economic person" with budget constraints and utility function for the government,we find that the opportunism behavior is what government does in fiscal adjustment which is the root of the contingent liability accumulation.
从政府作为一个经济人、有自己的预算约束和效用函数的角度来考察或有负债,会发现政府在财政调整过程中的机会主义行为即尽可能将财政支出项目向后延迟,而将财政收入项目向前推移的策略性行为是其产生的根源。
2.
The paper discusses the causes of contingent liability and its bad influence to economy and local finance .
或有负债已经成为地方政府必须面对的严重问题。
3.
From economic angle, this article analyzes the concept, form and the negative effect of the local government contingent liability, regarding a government as a economic entity.
或有负债是财政风险的核心内容之一,正确认识或有负债是有效控制财政风险的关键。
5)  contingent asset
或有资产
6)  contingent liabilities
或有负债
1.
Contingent Liabilities and Fiscal Risk;
地方政府或有负债的原因与影响及对策
2.
The qualification and accounting of the contingent liabilities are discussed and some suggestions put forth.
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。
3.
There are many reasons to explain why government contingent liabilities are so many.
现阶段我国政府或有负债的产生既有客观原因如公共风险的存在,也有主观原因如财政调整过程中的政府机会主义行为。
参考词条
补充资料:) 污染损失法
在SEEA框架中,污染损失法是指基于损害的环境价值评估方法。这种方法借助一定的技术手段和污染损失调查,计算环境污染所带来的种种损害,如:对农产品产量、人体健康、生态服务功能等的影响,采用一定的定价技术,进行污染经济损失评估。目前定价方法主要有人力资本法、旅行费用法、支付意愿法等。与治理成本法相比,基于损害的估价方法(污染损失法)更具合理性,体现了污染的危害性。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。