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  3. Which one of the following about contingent liabilities is not true?A、Contingent

Which one of the following about contingent liabilities is not true?A、Contingent

游客2025-06-20  31
问题 Which one of the following about contingent liabilities is not true?
选项 A、Contingent liabilities are potential obligations that will become liabilities only if certain events happen in the future.
B、It is not necessary for contingent liabilities to be disclosed.
C、Litigation and guarantees are examples of contingent liabilities.
D、None of the above.
答案 B
解析 答案为B项。contingent liability“或有负债”，指可能由现存情况发展而成的负债。至于是否能够发展成为负债，则取决于某种未来事项的出现。如果未来事项可能出现，而且负债的金额能够合理地估计，就应在账上予以登记。如果未来事项不会出现或者负债的金额不能合理地估计，或有负债就不能作为负债入账，但必须在会计报表中予以披露。诉讼(litigation)和保函(guarantee)属于或有负债。本题中除B项所指的“或有负债不必披露”是错误的，其余均正确，故选B项。
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