一、或有事项的概述在市场经济中 ,企业的生产经营活动会受到众多不确定因素的影响 ,从而产生了或有事项。我国《企业会计准则———或有事项》对“或有事项”定义为“过去的交易或事项形成的一种状况 ,其结果须通过未来不确定事项的发生或不发生予以证实。”这一定义与国际会 First, an overview of contingencies In a market economy, the production and business activities of enterprises will be subject to many uncertainties, resulting in a contingency. China's “Accounting Standards for Business Enterprises --- Contingencies” defines “Contingencies” as “a condition formed by past transactions or events whose results must be confirmed by the occurrence or non-occurrence of future uncertainties.” A definition and international conference