中级会计实务或有事项02 或有事项确认三道关

from 2026中级会计通关锦囊 | 陪你上下班的拿证课

【本期主题】拆解预计负债确认的三大硬性门槛——现实义务（过去已发生）、经济利益很可能流出（>50%概率红线）、金额能够可靠计量，建立"三道绿网"筛选机制防范财务操纵。【核心案例】桂江公司为甲乙丙丁四家公司提供连带责任担保，甲运营良好（极小可能）、乙资金紧绷（可能）、丙财务危机（很可能）、丁破产清算（基本确定），财务总监该如何分类处理？1亿元专利诉讼败诉概率51%，为何必须确认负债？

Episode metadata supplied by the publisher feed · Published Jun 16, 2026

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中级会计实务或有事项02 或有事项确认三道关

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