求翻译：或有事项已越来越多地存在于企业的经营活动中，并对企业的财务状况和经营成果产生较大的影响，文章旨在研究或有事项对企业财务状况的影响及企业如何控制或有事项。目前或有事项越来越受到世界各国会计界的重视，我国也应时发行实施了新的会计准则。在此背景下，本文先介绍了或有事项的定义和基本特征，以及或有事项的基本处理原则、处理方法，再通过逐步分析或有事项对企业财务、经营成果、未来现金流量等诸多方面的影响，尽量明确或有事项对企业的重大潜在影响，为投资人和决策者提供更为准确的会计信息，来减少对或有事项的决策失误。是什么意思？

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Or has the item more and more many to exist in enterprise's management, and has the tremendous influence to enterprise's financial condition and the management achievement, how the article is for the purpose of studying either having the item controls or has the item to the enterprise finance condit

Contingencies have been increasingly present in the operating activities of the enterprise, and on the financial position and operating results of the business have a greater impact, articles aimed at studying or something on enterprise's financial situation and how to control the impact of continge

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