按照现行会计准则实质重于形式、重要性以及谨慎性的质量要求,在具体的会计业务处理中,一种与预计负债不完全相同的业务即暂估行为出现了。这样的业务主要是由于相关的经济业务已经发生,但原始票据没有及时收到或者相关结算滞后,产生了资产的增加或者经济利益的流出。在现实工? According to the current accounting standards, the substance of the accounting standards is more important than form, importance and prudential quality requirements. In the specific accounting business, an operation that is not exactly the same as the estimated liabilities, ie provisional valuation, appears. Such business is mainly due to the related economic business has taken place, but the original bills have not been received in time or the related settlement lags behind, resulting in the increase of assets or the outflow of economic benefits. In reality?