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Contingencies , for most people, may be very strange, a lot of people probably do not understand the matter , of course , but also includes many Accounting majors , because it is not focused , so not too concerned about this knowledge . Here, the author to introduce the concept of contingencies .

或有事项，简单的来说是指过去的交易或者事项形成的，其结果须由某些未来事件的发生或不发生才能决定的不确定事项。我们常见的或有事项有以下几种: 主要包括：未决诉讼或仲裁、债务担保、产品质量保证(含产品安全保证)、承诺、亏损合同、重组义务、环境污染整治等。

Contingencies , simple terms refers to a past transaction or event , the result shall be the occurrence of certain future events or non-occurrence of uncertain events can decide . The most common contingencies are the following: mainly include: pending litigation or arbitration , debt guarantees , product quality assurance ( including product safety assurance ) , commitment, loss of contracts, restructuring obligations , environmental pollution remediation .

或有事项是由过去交易事项形成的。是在资产负债表日之前就存在的事项。所以说，如果事项在未来发生的话，那么，这就不属于或有事项的范围。因为如果它不是由过去交易事项形成的，对于本期的经营情况没有影响。

1 . Contingencies are formed from the previous transaction . At the balance sheet date is prior to the existence of matter . So, if events occur in the future , then it does not belong to the range of contingencies . Because if it is not formed by the last transaction for the current situation does not affect the operation . We can be an example to understand , for example: factory-made goods are a warranty . If he did not sell , there is no warranty activities may occur , if you have sold or event has occurred then have the opportunity to have a chance or merchandise will need warranty.

2 or outcome of the matter is uncertain. We can be understood in two ways , on the one hand , we have the outcome of the matter , or whether there is uncertainty. Because did not happen, so we can not determine whether the economic benefits will flow to the enterprise or outflow , for example , when a company during pending litigation , whether the losing party being sued , which are not able to determine , which requires the Court pending the final result , with uncertainty. On the other hand , the results or events expected to occur , but the occurrence of the specific timing or amount is uncertain. So we can understand that if there is a business, and is likely to be sued for compensation litigation founded occur . But the companies have to spend the amount of expenditure is indeed what time can not be determined , which resulted in uncertainty.

3 or the outcome of the matter decided by future events . Or the outcome of the matter or matters occurring at the time was not able to determine . This result must wait to confirm the occurrence of future events , to be able to final. We can understand this. If a company is related parties and institutions to provide debt guarantees , this is a contingent matter , its results can not be guaranteed when it can be established , and the need in the future, this is guaranteed the company's operating efficiency and financial situation in the case in order to established.

Or matters of recognition is divided into two aspects of recognition , one is recognized as a liability or matters , the other is recognized as an asset or matters . There are matters on or in terms of the principle of prudence : For uncertain obligati