EPISODE · Jun 21, 2026 · 22 MIN
中级会计实务 或有事项07 胜算高也别入账
【本期主题】 拆解或有资产的严苛处理原则——"很可能"仅够披露、"基本确定"才能确认的不对称机制，揭示会计准则"坏消息敏感、好消息迟钝"的双重标准背后的谨慎性逻辑。【核心案例】 2018年单选题：胜诉概率60%，获赔40-60万且概率相同，对资产项目影响金额是多少？答案：0！为何60%胜算+50万期望值=0资产？对比预计负债50%即确认，或有资产需95%"基本确定"才能入账，这种"双标"如何保护投资者？
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中级会计实务 或有事项07 胜算高也别入账
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