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如何正确处理“或有事项”,济南财务咨询公司有关常识

2016-11-09

  如何正确处理“或有事项”,济南财务咨询公司有关常识

  How to correctly handle the "or", jinan financial consulting company about common sense

  或有事项是指,发生的生意或事项构成的一种情况,其作用需通过将来不判定事项的发生或不发生予以证实。

  Or contingencies that occurred, matters of business or a situation that its role to be in the future not judge things happen confirm or not.

  跟着中国经济运作方法的多样化以及证券商场的展开,或有事项不断添加,在会计核算中也常常面临某些不确定要素,需求会计人员做出分析和判断。一同,跟着商场经济的充分发展和商场危险的加大,公司运营者常常使用或有事项操作赢利,装点成绩,隐秘危险,误导投资者、债权人以及国家证券主管部门。

  With the diversification of approach to the Chinese economy and securities market, or items are added, in the accounting also often face some uncertain factors, demand of accounting personnel to make analysis and judgment. Together, follow market economy and the full development of the market risk increase, the company operating profit operators often use or contingencies, deck, hidden danger, misleading investors, creditors, and the competent department of the state securities.

  那么,公司应当怎样处理或有事项?由于或有事项的特殊性,公司在处理时应留心以下疑问:

  Then, the company should be how to deal with or have matters? Due to the particularity of or contingencies, the company should pay attention to when dealing with the following questions:

  首先是供认。

  The first is admitted.

  对于丢掉性或有事项致使的职责,应清晰其是不是符合三个条件:该职责是公司承担的现时职责;该职责的实施很可能致使经济利益流出公司;该职责的金额能够可靠地计量。假设或有事项致使的职责能够一同满意以上三个条件,应承以为一项负债,作为“估量负债”列入资产负债表,相应的或有丢掉列入赢利表。不能一同满意三个条件的职责,作为或有负债,不能在表内予以供认。

  To lose or issues of responsibility, should be clear whether meet three conditions: this is the company's responsibility for current job; The job is likely to cause economic benefits from the implementation of the company; The amount of the duty can be measured reliably. Assumptions or matters of duties can be satisfied with the above three conditions, comparison of thought a liability, as a "measure liabilities on the balance sheet, the corresponding or lose on the profit table. Not satisfied with the three conditions, as a contingent liability, cannot be admitted in the table.

  对于收益性或有事项致使的或有资产,依照稳重性准则的恳求,不能予以供认。但当或有收益底子判定能够完成时,应作为资产单独供认。

  For profitability or matters of contingent asset, a request in accordance with the stability criterion, cannot be admitted. But when or revenue base judgement to complete, should separate confessed as an asset.

  其次是计量。

  The second is the measurement.

  对于因或有事项而供认的估量负债进行计量时,其金额应是清偿该负债所需开支的最佳估量数。

  Due to measured and confessed to measure liabilities or contingencies, the amount should be pay off the debt for spending the best measure of the number.

  对于因或有事项而供认的资产计量时,供认的赔偿金额不应超过所供认负债的账面价值。

  For confession by or have assets measurement, confessed to the compensation amount shall not be more than the book value of the liability confessed.

  终究则应留心宣布。

  Announced after all should be aware of.

  表内宣布。因或有事项而供认的负债(即估量负债),应在资产负债表中单列项目反映,并在会计报表附注中做相应宣布;与所供认负债有关的费用或开支应在扣减供认的赔偿金额后,在赢利表中反映。即在资产负债表中,对或有事项而供认的负债应与其他负债项目区分开来,以“估量负债”项目单独列示,单独反映。在对或有事项供认负债的一同,应供认一项开支或费用,这项开支或费用在赢利表中不单列项目反映,而是依据该开支或费用的性质,与赢利表其他开支和费用项目(如运营费用、管理费用、运营外开支)合并反映。假设公司底子判定能获得的赔偿,公司在赢利表中反映因或有事项供认的开支或费用时,应将这些赔偿预先抵减,一同,单独供认一项资产,在资产负债表中有关项目中反映。

  Announced in the table. For contingencies and confessed to liabilities or measured (i.e. liabilities), shall be separately disclosed in the balance sheet, and accordingly declared in the notes to the financial; The relevant costs or expenses and confessed to liabilities should be after deducting the confession of the compensation, reflect in the profit table. That is in the balance sheet, and confessed to liabilities or contingencies should be separated from other liabilities in the project, and shown separately in "measure liabilities" project, reflect separately. On admission liabilities or contingencies together, should be acknowledged a costs or expenses, the cost or expense in the profit table not separately disclosed, but according to the nature of the costs or expenses, and other expenses and expenses project profit table (such as operating costs, management costs, operating expenses) reflect the merger. Assume base company decide to get compensation, the company in the profit table reflect the costs and expenses for admission or contingencies, the compensation shall be deducted in advance, with separate confession of an asset, the project information in the balance sheet.

  表外宣布。表外宣布即会计报表附注中宣布。表外宣布有三种情况:

  Outside the table. Off-balance-sheet announced that in notes to the financial. Outside the table there are three kinds of situations:

  (1)估量负债的宣布。对于已在表内宣布的估量负债,还应在会计报表附注中宣布其性质、构成的要素及金额。

  (1) to measure announced debt. For measuring liabilities has announced that within the table, but should also in the notes to the financial announced its nature, constitute elements and amount.

  (2)或有负债的宣布。或有负债不管作为潜在职责,仍是现时职责,均不符合负债的供认条件,因而在报表项目中不予反映,即不进行表内供认和宣布。但是假设或有负债符合某些条件,则应在报表附注中予以宣布。或有负债表外宣布的底子准则是,极小或许致使经济利益流出公司的或有负债通常不予宣布。但常常发生或对公司的财务情况和运营作用有较大影响的或有负债,即使其致使经济利益流出公司的或许性极小,也应予以宣布,以确保会计信息使用者获得满意充分和具体的信息。

  (2) contingent liabilities announced. Contingent liabilities as potential duty, is still the current responsibilities, all does not meet the requirements for the liabilities of confession, and therefore will not be reflected in the report project, namely, without a confession in the table and announced. But suppose contingent liabilities in accordance with certain conditions, it shall be announced in the notes to the. Or have sheets announced the foundation of rule is, tiny may cause economic benefits from the company's contingent liabilities usually will not be announced. But often occur, or to have greater impact on the company's financial situation and operating effect of contingent liabilities, even if the economic benefits from the company may be tiny, also should be announced, in order to ensure that the accounting information user satisfactory full and detailed information.

  在触及未决诉讼、裁决的情况下,假设宣布全部或有些信息预期会对公司构成严峻倒霉影响,则公司无需宣布这些信息,但应宣布该未决诉讼、裁决构成的要素。

  In touch the case pending litigation, the verdict, assuming that is expected to be announced that all or some information on the company constitute a serious bad influence, the company announced without this information, but should be announced, ruling constitute elements of the pending litigation.

  (3)或有资产的宣布。或有资产作为一种潜在的资产,在报表项目中不予反映,即不进行表内供认和宣布,一同也不应在会计报表附注中宣布。但或有资产很可能会给公司带来经济利益时,则应在会计报表附注中宣布。或有资产宣布的内容,通常只需宣布或有资产构成的要素、预期对公司发生的财务影响等。或有资产宣布的底子准则是:在进行或有资产宣布时,应格外稳重,不能使会计信息使用者误以为所宣布的或有资产肯定会完成。

  (3) or have assets announced. Contingent assets as a potential asset, will not be reflected in the report project, i.e. not admitted in the table and announced, together also should not be announced in the notes to the accounting. But the contingent assets is likely to bring economic benefits to the company, should be declared in the notes to the accounting. Or have announced that the content of the assets, usually just announced or have assets constitute elements, expected to occur on the company's financial impact, etc. Contingent assets announced the foundation of rule is: when making contingent assets announced, should be very stable, not make the accounting information users mistakenly assume that announced by the contingent assets must be completed.

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