In the operation activities of enterprise may face some with larger uncertainty， these uncertain economic matters for enterprise of matters financial position and operating results may produce larger impact， the end result should be made by some future events happening or not occur to For example， enterprises of goods sold batch offer after-sale guarantee， commitment in commodity when any quality problems by enterprise gratuitously repair Sales of goods and providing after-sale guarantee is the enterprise has happened in the past， thus forming a future trade constitutes a repair service an uncertain items， repair service fees would happen and how much will depend on the amount is happened future ever happened repair request and repair the size of the workload， expenses， According to the accrual principle， the enterprise can't wait for the customer request， put forward to confirm repair and happen because the obligation to provide security， and shall， on the balance sheet date to the uncertain matters， to determine whether the judge in current confirmation of repair Bear This kind of uncertain items in accounting is called the Refers to the contingencies， a result of past transactions or The result should be made by some future events happening or not occur can decide uncertain Common or have matters including: pending litigation or arbitration， debt guarantees， outstanding product quality assurance (including product safety guarantee)， loss contract， the reorganization of obligation， commitments， environment pollution treatment， The contingencies has the following features: First， because contingencies is a result of past transactions or As a kind of contingencies uncertain item， was for enterprise a result of past transactions or For the past transactions or events which contingencies， refers to the present situation is caused by past transactions or events the objective For example， pending litigation is the economic behavior of enterprise in the past led to Sue other unit or by other unit charged， is a kind of existing conditions， not the matters was going to Be like again， product quality assurance is enterprise for have sold goods or services provided and are providing guarantee the quality plate， not for sell goods or has not yet provide labor services providing guarantee of Based on these Future possibilities of natural disasters， traffic accidents， operating losses， do not belong to such matters as the Second， the result of contingencies is First， the result of contingencies whether there is For example， the enterprise for other units to provide debt guarantee， if be DanBaoFang expire reimbursement， guarantee will be unable to bear joint and several liability arising， guarantee the possible joint liability form or have But， whether in debt maturity DanBaoFang assume and perform certain joint liability for DanBaoFang according to be ready in time need， its result in repayment decision when security agreements with Be like again， some pending litigation， whether the party indicted In the case of the trial is hard to define need to be confirmed by the court Secondly， the result of contingencies are expected to occur， but specific time or amount happened with For example， an enterprise in the production of poor and pollution control environmental pollution around charged， barring special circumstances， the enterprise is likely to But， in litigation founded， this enterprise for losing amount， or spending when will take place this spending， the likelihood is hard to Third， the result of contingencies shall be decided by the future The result of the contingencies future only by the occurrence or non-occurrence of uncertain happen can Or have issues on enterprise can produce beneficial effects or adverse effects， or is known to be beneficial effects or adverse effect， but how much impact， contingencies occur in is hard to This uncertainty disappear， uncertain future only by the occurrence or non-occurrence of happen to For Enterprise for other units to provide debt guarantee， this guarantee matters will ever be requests the enterprise drawer did repay its debts of joint Normally only looked at the future of DanBaoFang operating condition and the If be DanBaoFang management circumstance and good financial situation and have good credit， on-time repayment， then the enterprise will not need to perform this joint Only in DanBaoFang expire by weak Guarantee have bear repayment of the debt of joint In the accounting process of the uncertainties in the process of the matters are not contingencies， the enterprise shall， in accordance with the definition and the contingencies characteristics of For example， on fixed assets depreciation of fixed assets， although also involves using life expected net salvage value， and analyze and judge， has some uncertainty， however， fixed assets depreciation is loss of that has The original value of fixed assets is Its value will eventually transferred to costs or expenses is This matter is the result of certain， therefore， the fixed assets depreciation and unyielding in
Accounting Essays and Research Papers on Accounting T "Custom Research" serviceDo you prefer a BRAND NEW， ONE-OF-A-KIND essay， research paper， book report， term paper， thesis， dissertation， or university coursework essay on Accounting? If so， our experts can research and write a new， original， unique document—JUST FOR YOU—on the particular Accounting essay topic of your We will write an excellent paper based on the EXACT specifications that YOU provide， Whether you are a high school freshman in need of a 1-page summary， or a PD candidate in need of a 300-page dissertation， we have the necessary skills， knowledge， and experience to complete your One of our 150+， experienced professionals (each having earned a MINIMUM of master-level degree credentials) will research and write the material exactly as you Of course， master- and doctoral-level orders will be completed ONLY by those writers who possess a corresponding master- or doctoral-level degree in the particular field of You may visit our Custom Research page for more information更多：_essays_html中文的话，你用金山词霸破解版就能翻译。
