《或有事项》准则颁发、实施以来，人们对准则中的或有负债有着不同的理解，这在一定程度上影响了人们对会计信息的使用，笔者就《或有事项》准则中或有负债的有关问题谈一点自己的看法。一、或有负债与或有事项的关系或有事项是指过去的交易或事项形成的一种状况，其结果须通? “Contingency” guidelines issued, since the implementation of the guidelines for contingent liabilities have different understandings, which to some extent, affect the people’s use of accounting information, the author of “contingency” criteria for contingent liabilities Talk about the issue of own point of view. I. Contingent liabilities and contingencies The contingencies refer to a situation formed by the past transactions or events, and the result should be communicated.