There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
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.