或有事项的审计问题

发布时间：2019-03-16 19:44

【摘要】：2000年4月我国首次制定发布了《企业会计准则——或有事项》,并于2000年7月1日起施行。2006年2月在制定新的准则体系中,对此准则又进行了修改,发布了《企业会计准则13号——或有事项》。或有事项包括或有资产和或有负债。或有资产的内涵,诸如对方侵犯了专利权而起诉赔偿请求预计,对方造成污染而起诉赔偿请求预计等等。我国目前不确认核算或有资产事项。或有负债即预计负债,确认的一个基本前提是企业承担的现实义务,两个条件是:履行该义务很可能导致经济利益流出企业;该义务的金额能够可靠的计量。常见的或有负债主要包括未决诉讼或仲裁、债务担保、产品质量保证、预计商业承兑票据贴现损失、承诺、亏损合同、重组义务、环境污染、固定资产和矿区权益弃置义务等。本文依据《企业会计制度》和《企业会计准则13号-或有事项》,提出了注册会计师对预计负债的审计依据、方法和具体会计处理方式,并说明了各种情况下预计负债的确认、估价、计提和转销问题,为审计实践提供参考。
[Abstract]:In April 2000, China first formulated and issued the Accounting Standards for Enterprises-contingent matters, which came into effect on July 1, 2000. In February 2006, in the formulation of the new standard system, the standards were revised again. Issued Enterprise Accounting Standard 13-contingent matters. Contingent matters include contingent assets and contingent liabilities. The connotation of contingent assets, such as the claim for infringement of patent right by the other party, the claim for compensation for pollution caused by the other party and the claim for compensation for infringement of patent right and so on. At present, our country does not confirm the contingent assets. Contingent liability is expected liability, a basic premise of recognition is the realistic obligation of the enterprise, two conditions are: the performance of the obligation is likely to lead to economic interests out of the enterprise; the amount of the obligation can be reliably measured. Common contingent liabilities include pending litigation or arbitration, debt guarantee, product quality assurance, expected discount losses on commercial acceptance instruments, commitments, loss contracts, restructuring obligations, environmental pollution, disposal of fixed assets and mining area equity obligations, and so on. Based on Accounting system for Enterprises and Accounting Standard 13 for Enterprises, this paper puts forward the audit basis, method and specific accounting treatment of expected liabilities of certified public accountants, and explains the recognition of expected liabilities under various circumstances. Valuation, calculation and resale issues to provide reference for audit practice.
【作者单位】：
【分类号】：F239.4

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