求翻译：本文从或有事项的概念和特征等基本内容进行了分析，分别从确认、计量和披露三方面分析了或有事项会计处理存在的问题及完善的对策和建议。或有事项作为一种潜在因素能够直接影响企业的财务状况，因此我们必须要认真对待处理，决不能有一丝马虎是什么意思？

From basic content or concept and features are matters were analyzed , respectively, from the recognition, measurement and disclosure of three aspects of the accounting treatment of items or problems and improve the countermeasures and suggestions .

正在翻译，请等待...

This article from or had the item concept and the characteristic and so on the basic content has carried on the analysis, from the confirmation, measured separately and disclosed three aspects have analyzed or have item accountant to process the existence the question and the consummation countermea

Contingencies, this paper analyzes the concept and characteristics of the basic contents of, respectively, from the three aspects of the recognition, measurement and disclosure problems in the accounting treatment of contingencies and countermeasures and suggestions to perfect. Contingencies as a po

正在翻译，请等待...