EPISODE · Jun 18, 2026 · 9 MIN
中级会计实务 或有事项04 凭确凿证据调整预计负债
【本期主题】 拆解预计负债后续计量的核心机制——资产负债表日复核制度，"确凿证据"门槛防止利润操纵，动态调整至当前最佳估计数，维护财务报表真实性。【核心案例】 旅游预算半年前2万，出发前机票酒店翻倍，能否仍按2万执行？财务总监凭"隐隐感觉"诉讼赔偿将从5000万增至8000万，但无法院文书，能否调账？2017年经典判断题：资产负债表日有确凿证据表明预计负债账面价值不能反映当前最佳估计数的，应调整账面价值——对还是错？
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中级会计实务 或有事项04 凭确凿证据调整预计负债
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