EPISODE · Jun 20, 2026 · 10 MIN
中级会计实务 或有事项06 官司该不该入账
【本期主题】 拆解或有负债的界定与处理逻辑——潜在义务与现实义务的区分，"只披露不确认"的核心法则，四项必须披露的VIP事项，以及"重大不利影响"豁免条款的平衡机制。【核心案例】 企业被诉数亿专利侵权，律师评估败诉概率极小，财务总监该入账还是隐瞒？对赌协议、环保排放等潜在义务，与金额不能可靠计量或概率未达"很可能"的现实义务，如何在附注中披露？未决诉讼、未决仲裁、债务担保、商业承兑汇票贴现为何1%概率也必须披露？
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中级会计实务 或有事项06 官司该不该入账
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