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guan yu yu ji fu zhai xing zhi de tan tao
Author(s): 
Pages: 56
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  预计负债企业会计现时义务可靠计量或有事项流动负债短期负债财务分析或有负债财务报表列报;
Abstract: <正>一、我国会计准则中预计负债的性质《企业会计准则第13号——或有事项》第四条规定,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:①该义务是企业承担的现时义务;②履行该义务很可能导致经济利益流出企业;③该义务的金额能够可靠计量。或有负
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