【多选题】【消耗次数：1】
以下属于或有事项的特征的有（ ）。
①
或有事项是由过去的交易或者事项形成的
②
或有事项的结果具有不确定性
③
或有事项的结果须由未来事项决定
④
或有事项最后一定会发生
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相关题目
【多选题】
甲公司发生的下列各事项中，属于或有事项的有（ ）。
①
甲公司为其子公司的贷款提供担保
②
甲公司以财产作抵押向银行借款
③
甲公司起诉其他公司
④
甲公司被其他公司起诉
【单选题】
下列有关或有事项的表述中，正确的是？
①
或有事项的不确定性是指或有事项的发生具有不确定性
②
与或有负债相关的义务为潜在义务时，在满足其他条件时，企业可以将其确认为预计负债
③
或有事项具有不确定性，是指或有事项是否发生具有不确定性或者发生的具体时间或金额具有不确定性
④
或有资产一般不应在企业会计报表及其附注中进行列示及披露，只有在或有资产可能给企业带来经济利益时，才在会计报表附注中进行披露
【单选题】
下列关于或有事项的表述中，正确的是（ ）。
①
或有事项形成的预计负债是企业承担的现时义务
②
预计负债应当与和其相关的或有资产相抵后在资产负债表中以净额列报
③
企业清偿因或有事项而确认的负债应扣减预期可获得的补偿
④
预计负债计量应考虑与其相关的或有资产预期处置产生的利得
【判断题】
或有事项与不确定性存在联系，但会计处理过程中存在的不确定性并不都形成或有事项，企业应当按照或有事项的定义和特征进行判断。例如，折旧的提取虽然涉及对固定资产净残值和使用寿命的估计，具有一定的不确定性，但固定资产原值是确定的，其价值最终会转移到成本或费用中也是确定的，因此折旧不是或有事项。（ ）
①
对
②
错
随机题目
【单选题】
The fox fell into the _____the hunter had set for it.
①
bush
②
trap
③
trick
④
circle
【单选题】
You should know better than _____your little sister at home by herself.
①
to leave
②
leaving
③
to have left
④
left
【单选题】
The reason that his property was confiscated by the country, it _____, was that he was involved in a lot of fraudulent activities during the war.
①
was turned out
②
was being turned out
③
being turned out
④
turned out
【单选题】
By the end of next month we _____this assignment.
①
will finish
②
will be finishing
③
will have finished
④
have finished
【单选题】
Our teacher recommended that we _____as attentive as possible when we visit the museum.
①
are
②
shall be
③
be
④
were
【单选题】
_____native to North America, corn has now spread all over the world.
①
In spite of
②
That it is
③
It was
④
Although
【单选题】
Televisions enable us to see things happen almost at the exact moment _____.
①
which they are happening
②
they are happening
③
which they happen
④
they have happened
【单选题】
By the time you graduate, we _____in Australia for one year.
①
will be staying
②
will have stayed
③
would have stayed
④
have stayed
【单选题】
If you want children to work hard you must _____their interests instead of their sense of duty.
①
appeal to
②
look into
③
give rise to
④
go in for