根据《企业会计准则——基本准则》的规定。负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。如果符合负债定义的义务,并且同时满足与该义务有关的经济利益很可能流出企业和未来流出的经济利益的金额能够可靠地计量,确认为负债。据此规定,负债要素的会计确认在实务中的应用变化较大。 According to the “Accounting Standards for Business Enterprises - Basic Guidelines”. Liabilities refer to the current obligations of an enterprise that are expected to result in the outflow of economic benefits out of the enterprise if it is formed from past transactions or events. If the obligation defined by the liability is met and at the same time the economic benefit related to the obligation is likely to flow out of the enterprise and the future economic benefits outflow can be reliably measured and recognized as liabilities. According to this regulation, the application of liability recognition in accounting varies greatly in practice.