或有事項(xiàng)，是指過(guò)去的交易或者事項(xiàng)形成的，其結(jié)果須由某些未來(lái)事項(xiàng)的發(fā)生或不發(fā)生才能決定的不確定事項(xiàng)。今天高頓網(wǎng)校USCPA小編就來(lái)為大家簡(jiǎn)單介紹一下USCPA考試中或有事項(xiàng)的考點(diǎn)。
或有事項(xiàng)，在會(huì)計(jì)上是指過(guò)去交易或過(guò)去事項(xiàng)形成的一種狀況，其結(jié)果須通過(guò)不完全由單位控制的未來(lái)不確定事項(xiàng)的發(fā)生或不發(fā)生予以證實(shí)。常見(jiàn)的或有事項(xiàng)，包括已貼現(xiàn)未到期的商業(yè)承兌匯票，未決訴訟、未決仲裁，為其他單位提供債務(wù)擔(dān)保，等等。
或有事項(xiàng)的特征
1、由過(guò)去交易或事項(xiàng)形成。即或有事項(xiàng)的現(xiàn)存狀況是過(guò)去交易或事項(xiàng)引起的客觀存在。
2、結(jié)果具有不確定性。即或有事項(xiàng)的結(jié)果是否發(fā)生具有不確定性，或者或有事項(xiàng)的結(jié)果預(yù)計(jì)將會(huì)發(fā)生，但發(fā)生的具體時(shí)間或金額具有不確定性。
3、由未來(lái)事項(xiàng)決定。即或有事項(xiàng)的結(jié)果只能由未來(lái)不確定事項(xiàng)的發(fā)生或不發(fā)生才能決定。
常見(jiàn)的或有事項(xiàng)有：未決訴訟或未決仲裁、債務(wù)擔(dān)保、產(chǎn)品質(zhì)量保證（含產(chǎn)品安全保證）、環(huán)境污染整治、承諾、虧損合同、重組義務(wù)等。
考點(diǎn)：
Other Liabilities and debt covenants
Trade accounts payable Gross method Vs.Net method
In gross method，if invoice was paid within the discount period，a purchase discount is credit.
In net method，if invoice was paid after the discount period，a purchase discount lost account is credit.
Sales taxes are not an expense of the company collecting the sales taxes from customers.
Sales taxes payable should be credited to a payable account after collection and until remitted.
Payroll deductions are items withheld from employees out of the gross pay on their paychecks. They do NOT represent an expense to the employer.
Unemployment taxes and the employer‘s share of payroll taxes should be accrued by the employer as an expense.
Notes must be recorded at present value.
Recording any difference between the face amount of the note and its present value as a discount or premium that must be amortized over the life of the note.
Common debt covenants
Limitations on issuing additional debt
Restrictions on the payment of dividends
Limitations on the disposal of certain assets
Minimum working capital requirements
Collateral requirements
Limitation on how the borrowed money can be used.
Maintenance of specific financial ratios