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1、Contingencies accounting treatment of thediscussionAbstractIn recent years, developed and modern enterprise systems establishment unceasingly along with our country market economy, the enterprise faces such as the pending action, the unsettled arbitration, the bill discount, the security for loan an
2、d 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 numerous elements of certainty the influences, thus has produced each kind or has the item. Or has the item to take the special uncertainty item,
3、 is the uncertainty accountants important content. Either has the item to take the special uncertainty item, along with our country socialist market economy development, either has the item to exist generally in enterprises operative activity, the information as well as operating decisions influence
4、 is also getting bigger and bigger to financial inventory accounting, how to process, the reasonable disclosure correctly or have the item to receive the general investors and the management value more and more. This article from or had the item concept and the characteristic and so on basic content
5、 has carried on the analysis, has analyzed either has the item disclosure form, how the enterprise to or has item accountant to process the existence the question as well as to consummate the enterprise to or has item accountant to process and so on aspects to conduct some related research and the a
6、nalysis. Should strengthen from our country Government Department concerned to either has item accountant to deal with the issue the research and the enterprise finance and accounting personnel should also enhance unceasingly to or has item accountant aspects and so on question theory level of under
7、standing and practice operation ability proposed some rationalization proposal. Or has the item to take one kind of latency immediate influence enterprises continually management and to develop, therefore we must treat processing earnestly.Key words: Or has the item Accountant processes the estimate
8、 debtRefers to the contingencies of past transactions or events, and its results must be formed by some future events happening or not occur can decide uncertain matters. Common or have matters including: pending litigation or arbitration, debt guarantees, outstanding product quality assurance (incl
9、uding product safety guarantee), loss contract, the reorganization of obligation, commitments, environment pollution treatment, etc. 2.1 contingencies confirmation Usually, the contingencies produced two party or parties involved, the relationship between the obligations and power is related to the
10、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 impact of uncertainties, there also is what do not accounting for the prudence principle for uncertain obligation, want to
11、 accord with certain conditions should confirm; And for the rights of uncertainty, do not grant to confirm. According to the different degree of uncertainty, the contingencies can be divided into four kinds of cases. Confirmed 1. Recognized as liabilities or matters And the relevant obligations cont
12、ingencies shall accord with the following three conditions in and is recognised as a liability, as when an estimated debts of identifying and measuring:(1)the obligation is to the enterprise bear current obligation;(2)the performance of the obligations are likely to result in an outflow of economic
13、benefits from the enterprise;(3)the amount of the obligation can be measured in a reliable way. First, this obligation is to the enterprise bear current obligation for contingencies, namely the obligation is related in enterprise current conditions have obligations, the enterprise did not other coun
14、ties choice, can perform this present obligations. Citcc obligations including statutory obligations and presumed obligations. Legal obligation, refers to contract, rules and regulations, or other because the obligation generated from judicial interpretations, etc, usually namely enterprise in econo
15、mic management and economic coordination, according to economic laws and regulations must fulfill responsibilities. Presumed obligation, refers to the specific actions by enterprise generated obligations. Second, perform contingencies related with the present obligations, lead to the possibility of
16、an outflow of economic benefits from the enterprise more than 50%, but have not yet reached the basic is the degree of uncertainty. Third, contingencies related with the current obligations to reasonably estimate. If a contingencies related obligations cannot meet the three conditions is recognised
17、as a liability, enterprise should be recognized as a contingent liability. 2. Confirm contingencies for assets The contingencies or assets formed only in enterprise is virtually certain that the case, just received turn into real assets, thus affirm. Accordingly, to confirm the contingencies for ass
18、ets is fairly high requirements. Enterprise to the provisions of the accounting system is, if for contingencies and pay the expenses necessary for the confirmation of liabilities in whole or in part by third party or other parties expected, the amount of compensation for the compensation in basic su
19、re can only when received, confirmed and as an asset on the balance sheet separately in the amount of compensation, the confirmed must not exceed the confirmation of the book value of the debt. 3. Confirm or assets for contingencies For all contingencies may cause by increases in assets, besides bas
20、ic certain anticipated by third party or the other party compensation contingencies outside, the rest all may cause the increases in assets have been confirmed the contingencies for an enterprises or have assets. 2.2 The measurement contingenciesWhen contingencies related with the obligation of the
21、condition is recognised as a liability symbols when it shall be recognized as an estimated debts, estimated debts shall, in accordance with the expenses necessary for the performance of the current obligation for the initial measurement of the best estimate. In addition, the enterprise liquidation o
22、f an estimated debts from a third party for the necessary expenses may also get compensation or other party. 1. The best estimate method to determine as follows The estimated debts shall, in accordance with the expenses necessary for the performance of the current obligation for the initial measurem
23、ent of the best estimate. To determine the best estimate shall be respectively two kinds of circumstance processing required spending: first, there is a continuous range. And this range results are equally likely to occur, the best estimate shall be determined in accordance with the range of interme
24、diate value, namely the average amount of upper affirmatory. Second, the necessary expenses does not exist a continuous range, or even though there is a continuous range, but this range results the likelihood of the different, so, if the contingencies of individual projects, involving the most likel
25、y best estimate determined according to the amount. If the contingencies, involving multiple projects in accordance with the best estimate of possible outcomes and the relevant probability calculation sure. 2. Can obtain compensation expected the processing If the enterprise incurred due to the cont
26、ingencies and confirm the expenses necessary for the debt in whole or in part by third party or other parties expected amount of compensation, the compensation in basic sure can only when received, as assets can be independently confirmed. Confirm the amount of compensation cannot exceed the confirm
27、ed by the book value of the debt. Enterprise expected from third-party get compensation, is a potential asset, its ultimate really turn into enterprise real assets (i.e., enterprise whether can receive the compensation) has greater uncertainty, the enterprise can only in the basic determine when to
28、receive compensation can be on the confirmation. 3. An estimated debts measuring need to consider other factors Enterprise in confirmation shall, when best estimate contingencies and comprehensive consideration of the risks involved, uncertainty, currency time value and future events, and other fact
29、ors. 2.3 The disclosure of the contingencies In order to make the accounting statements to fully understand the enterprises financial position and operating results, for the enterprise happening contingencies shall, according to the different situations proper disclosure. The specific practices are
30、described below. 1. For contingencies confirmed by debt Should be in the accounting statements of the estimated debts of the reason and amount of disclosure accordingly. When a contingencies for debt, has been confirmed by estimated debts account disposed of the final reflected in the balance sheet
31、estimated debts project, the final in statements disclosure aim to make accounting statement users more detailed, fully understand the information about the contingencies, the information disclosed the making accounting information user understands, the liabilities in the future do not necessarily o
32、ccur or not full for enterprises, and liability formed it is a useful information. 2. To confirm contingencies for assets The amount on the balance sheet on one hand should reflect the relevant asset project, on the other hand will be determined in the income statement can get compensation basic con
33、tingencies deduction for the costs or expenses, confirm the amount needed to disclose the accounting statements in. 3. For a contingent liability The basic principles of the disclosure is: may result in an outflow of economic benefits from the enterprise contingent liabilities or the need to disclos
34、e in accounting statement; Tiny may result in an outflow of economic benefits from the enterprise or liabilities shall not disclose commonly; But for some often happen or to enterprises financial position and operating results of have larger effects, even if the contingent liabilities 792, should al
35、so disclosed. 4. For or have assets In general should not be in the accounting statements, but when disclose or asset is likely to generate economic benefits to the enterprise, should be in the accounting statements to disclosure, the disclosure of which include or have assets expected to formation
36、cause and the impact of enterprises. In or have assets disclosure, enterprise should be very careful, cant let the accounting information user mistook disclosed or have assets will certainly come true. 对或有事项会计处理的探讨摘要近年来,随着我国市场经济的不断发展和现代企业制度的建立,企业面临的诸如未决诉讼、未决仲裁、票据贴现、债务担保等或有事项越来越多。在市场经济环境下,企业的生产经营活动会受
37、到众多不确定因素的影响,从而产生了各种或有事项。或有事项作为特殊的不确定性事项，是不确定性会计的重要内容。或有事项作为特殊的不确定性事项，随着我国社会主义市场经济的发展，或有事项普遍存在于企业的经营活动中，对财务会计信息以及经营决策的影响也越来越大，如何正确处理、合理披露或有事项越来越受到广大投资者和管理层的重视。本文从或有事项的概念和特征等基本内容进行了分析，分析了或有事项的披露形式，企业对或有事项会计处理存在的问题以及如何完善企业对或有事项会计处理等方面进行了一些相关的研究和分析。从我国政府有关部门应加强对或有事项会计处理问题的研究和企业财会人员还应不断提高对或有事项会计问题的理论认识水平
38、和实务操作能力等方面提出了一些合理化建议。或有事项作为一种潜在因素直接影响着企业的持续经营和发展，因此我们必须认真对待处理。关键字：或有事项 会计处理 预计负债对或有事项会计处理的探讨或有事项，是指过去的交易或者事项形成的，其结果须由某些未来事项的发生或不发生才能决定的不确定事项。常见的或有事项包括：未决诉讼或未决仲裁、债务担保、产品质量保证（含产品安全保证）、亏损合同、重组义务、承诺、环境污染整治等。2.1或有事项的确认一般情况下，或有事项的产生涉及两方或多方的关系，相关的义务和权力是对称的，也就是说对一方来讲是义务的事项，对于另一方（或多方）则是权利的事项。但是，或有事项作为不确定性的会计
39、事项，对企业所造成的影响也有不确定性，就会计核算的谨慎性原则而言：对于不确定的义务，只要符合一定的条件就应确认；而对于不确定的权利，则不予确认。根据不确定程度的不同，可以将或有事项的确认分为三种情况。1.确认为负债的或有事项与或有事项有关的义务应当在同时符合以下三个条件时确认为负债，作为预计负债进行确认和计量：（1）该义务是企业承担的现时义务；（2）履行该义务很可能导致经济利益流出企业；（3）该义务的金额能够可靠地计量。第一，该义务是企业承担的现时义务，即为或有事项相关的义务是在企业当前条件下已承担的义务，企业没有其他县市的选择，只能履行该现时义务。这里所指的义务包括法定义务和推定义务。法定义
40、务，是指因合同、法规或其他司法解释等产生的义务，通常即企业在经济管理和经济协调中，依照经济法律、法规的规定必须履行的责任。推定义务，是指因企业的特定行为而产生的义务。第二，履行与或有事项相关的现时义务时，导致经济利益流出企业的可能性超过50%，但尚未达到基本确定的程度。第三，与或有事项相关的现时义务的金额能够合理地估计。如果一项或有事项相关的义务不能满足确认为负债的三个条件，企业应将其确认为或有负债。2.确认为资产的或有事项或有事项形成的或有资产只有在企业基本确定能够收到的情况下，才转变为真正的资产，从而予以确认。因此，对于或有事项确认为资产的条件要求是比较高的。企业会计制度的规定是，如果因清
41、偿或有事项而确认的负债所需支出全部或部分预期由第三方或其他方补偿，则补偿金额只能在基本确定能够收到时，作为一项资产确认并单独列示于资产负债表中，确认的补偿金额不能超过所确认的负债的账面价值。3.确认为或有资产的或有事项对于各种因或有事项可能引起企业资产增加时，除了基本确定的可预期由第三方或其他方补偿的或有事项外，其余所有的可能引起企业资产增加的或有事项均确认为企业的一项或有资产。2.2或有事项的计量当与或有事项有关的义务符号确认为负债的条件时应当将其确认为预计负债，预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。此外，企业清偿预计负债所需支出还可能从第三方或其他方获得补偿。因
42、此，或有事项的计量主要涉及两个问题：一是最佳估计数的确定；二是预期可获得的补偿的处理； 1.最佳估计数按照如下方法确定预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。最佳估计数的确定应当分别两种情况处理：第一，所需支出存在一个连续范围且该范围内各种结果发生的可能性相同的，最佳估计数应当按照该范围内的中间值，即上下限金额的平均数确定。第二，所需支出不存在一个连续范围，或者虽然存在一个连续范围，但该范围内各种结果发生的可能性不相同，那么，如果或有事项涉及单个项目的，最佳估计数按最可能发生金额确定。如果或有事项涉及多个项目的，最佳估计数按照各种可能结果及相关概率计算确定。 2.预期
43、可获得补偿的处理如果企业清偿因或有事项而确认的负债所需支出全部或部分预期由第三方或其他方补偿，则此补偿金额只有在基本确定能够收到时，才能作为资产单独确认。确认的补偿金额不能超过所确认负债的账面价值。企业预期从第三方获得的补偿，是一种潜在资产，其最终是否真的会转化为企业真正的资产(即，企业是否能够收到这项补偿)具有较大的不确定性，企业只能在基本确定能够收到补偿时才能对其进行确认。3.预计负债的计量需要考虑的其他因素企业在确认最佳估计数时，应当综合考虑与或有事项有关的风险、不确定性、货币时间价值和未来事项等因素。2.3或有事项的披露为了使会计报表使用者全面了解企业的财务状况和经营成果，对于企业发生
44、的或有事项，应当根据不同情况进行适当的披露。具体做法如下所述。1.对于因或有事项确认的负债应在会计报表附注中对各项预计负债形成的原因及金额做相应的披露。当一项或有事项确认为负债时，已经通过“预计负债”账户进行了处理，期末反映在了资产负债表的“预计负债”项目中，期末在报表中披露的目的在于使会计报表使用者更加详细、充分地了解有关或有事项的信息，这一信息的披露使会计信息使用者明白，该项负债在未来不一定发生或不一定全额形成负债，对企业来说是一项有利的信息。2.对于确认为资产的或有事项其金额一方面应在资产负债表的相关资产项目中反映，另一方面应在利润表中将基本确定能获得的补偿抵减因或有事项确认的费用或支出，这部分金额无需在会计报表附注中进行披露。3.对于或有负债其披露的基本原则是：可能导致经济利益流出企业的或有负债需要在会计报表中予以披露；极小可能导致经济利益流出企业的或有负债一般不予披露；但对于某些经常发生或对企业的财务状况和经营成果有较大影响的或有负债，即使其可能性极小，也应予以披露。4.对于或有资产 一般不应在会计报表附注中进行披露，但当或有资产很可能会给企业带来经济利益时，则应在会计报表附注中加以披露，披露的内容包括或有资产形成的原因、预期对企业产生的影响等。在进行或有资产披露时，企业应特别谨慎，不能让会计信息使用者误以为所披露的或有资产肯定会实现。
