请输入您要查询的单词:

 

单词 contingent asset
释义

contingent asset

contingent asset(contingent gain) A possible asset that arises from past events and whose existence will be confirmed only by the occurrence of one or more uncertain future events, which are not wholly in the control of the accounting entity. For example, if a company is making a substantial legal claim against another organization, the company has a contingent asset (depending upon the successful outcome of the claim). Under the Financial Reporting Standard Applicable in the UK and Republic of Ireland, an entity should not recognize a contingent asset unless the appropriate economic events are virtually certain (in which case the asset is not really a contingent asset). Comparecontingent liability.

随便看

 

英汉经管词典收录了6519条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。

 

Copyright © 2000-2023 Newdu.com.com All Rights Reserved
更新时间:2025/4/21 4:41:58