注册会计师-会计第01讲或有事项本部分在历年专业阶段考试中涉及分数较少，但在2009年也独立考核过主观题，并可以选用英文作答。本章内容比较简单，在复习中应熟练掌握或有事项的处理原则，争取在考试中对这部分题目做到“手到擒来”。I.或有负债和或有资产或有负债无论是现时义务，还是潜在义务均不符合负债的确认条件，因而不能确认，只能在附注中披露。Nomatteritisacurrentobligationorapotentialobligation,contingentliabilitycouldn’tberecognizedbecausetheliabilityrecognitioncriteriaarenotmet.Itonlycanbedisclosedinnote.或有资产，是潜在资产，不符合资产的确认条件，因而不能确认，只有在很可能导致经济利益流入企业时才能在附注中披露。Contingentassetispotentialassetandshouldnotberecognizedbecauseitisnotsatisfyingtheassetrecognitioncriteriaandwillbedisclosedinthenotesonceitwouldmostlikelyleadtoeconomicbenefitflowingintothebusiness.旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823II.预计负债的确认Recognitionofprovision与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：Theobligationpertinenttoacontingencyshallberecognizedasprovisionwhenthefollowingconditionsaresatisfiedsimultaneously:（1）该义务是企业承担的现时义务；Thatobligationisacurrentobligationoftheenterprise；（2）履行该义务很可能导致经济利益流出企业；Itislikelytocauseanyeconomicbenefittoflowoutoftheenterpriseasaresultofperformanceoftheobligation;（3）该义务的金额能够可靠地计量。Theamountoftheobligationcanbemeasuredreliably.III.亏损合同的处理TreatmentofOnerousContract待执行合同变为亏损合同，同时该亏损合同产生的义务满足预计负债的确认条件的，应当确认为预计负债。Whenexecutorycontractconvertstoonerouscontract,atthesametime,theobligationincurredbyonerouscontractmeetsconditionsofrecognizingprovision,itshouldberecognizedasprovision.预计负债的计量应当反映退出该合同的最低净成本，即履行该合同的成本与未能履行该合同而发生的补偿或处罚两者之中的较低者。Measurementofprovisionshouldreflectthelowestnetcostofwithdrawingcontract,i.e.theloweramountofconductingcontractcostandcompensationorpunishmentofnon-conductingcontractincurred.第1页旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823
