In practical accountancy, the contingent liability enterprises are listed only according to their types with little concern for their qualification, size or accounting reports.
2
资产负债日的或有事项,仅对于企业因此而承担的负债分别不同情况或在表内确认或在表外披露。
The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet.