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1)  On contingency
试论或有事项
2)  contingency [英][kən'tɪndʒənsi]  [美][kən'tɪndʒənsɪ]
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 [英][kən'tindʒənsi]  [美][kən'tɪndʒənsɪ]
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 item
或有事项
1.
The contingent item is hard to master in the accounting work.
或有事项是会计实务中比较难把握的事项。
2.
The noticeable feature of contingent items is uncertainty.
或有事项的显著特征是具有不确定性。
5)  contingent items
或有事项
1.
Based on the analysis of contingent items, the paper points out the accounting process principles on contingent items in further, and interprets the recognization and measurement of contingent items.
在对或有事项分析的基础上 ,进一步对或有事项的会计处理原则进行了阐述 ,并解释了或有事项的确认与计
6)  contingency [英][kən'tɪndʒənsi]  [美][kən'tɪndʒənsɪ]
意外事项,或有事项
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