| 关于或有事项的研究 |
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| 引用本文： | 付秀兰.关于或有事项的研究[J].科技情报开发与经济,2006,16(4):142-143. |
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| 作者姓名： | 付秀兰 |
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| 作者单位： | 河北省迁西县人民政府支援国家重点工程办公室,河北迁西,064300 |
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| 摘 要： | 阐述了或有事项的含义及特征,简述了概率的判断及稳健性原则的应用,讨论了或有资产和或有收益的计量研究、或有事项的会计信息披露研究以及或有事项信息披露与保护商业秘密等问题。
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| 关 键 词： | 或有事项 概率判断 稳健性原则 或有资产 或有收益 信息披露 商业秘密 |
| 文章编号： | 1005-6033（2006）04-0142-02 |
| 收稿时间： | 2005-10-24 |
| 修稿时间： | 2005年10月24 |
Study on the Accidental Transaction |
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| FU Xiu-lan.Study on the Accidental Transaction[J].Sci-Tech Information Development & Economy,2006,16(4):142-143. |
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| Authors: | FU Xiu-lan |
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| Abstract: | This paper expounds the connotation and features of the accidental transaction, briefly describes the probability determination and the application of the conservatism, discusses on the problems including the metrological study on the accidental assets and accidental profits, the study of the accounting information discovery of the accidental transaction, and the information discovery of the accidental transaction, and the protection of the commercial secrete, etc. |
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| Keywords: | accidental transaction probability determination conservatism accidental assets accidental profit information discovery commercial secrete |
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