商品流通企业日常经营活动中的各种促销活动可能涉及或有事项问题,处理是否得当对企业能否提供决策有 用的会计信息有重大的影响。在会计处理时,对于促销活动产生的金额能够可靠估计的或有事项应确认入帐,不能可 靠估计金额的应作为或有负债和或有资产在报表附注进行披露。 Commodity circulation enterprises in the daily business activities of the various promotional activities may involve contingencies issues, whether the appropriate treatment of the enterprise can provide useful decisions on accounting information has a significant impact. At the time of accounting treatment, contingent liabilities and contingent assets that can not be estimated reliably should be disclosed in the notes to the financial statements.