Contingent assets refer to potential assets formed by past transactions or events, and their existence must be confirmed by the occurrence or non-occurrence of uncertain events in the future. As a kind of potential assets, contingent assets have great uncertainty. Only with the change of economic situation can we confirm whether the real assets of enterprises will be formed through the occurrence or non-occurrence of some uncertainties in the future. For example, enterprise A sued enterprise B for infringement of its patent right. The court has not heard the case publicly, and it is still difficult to judge whether enterprise A wins the case. For enterprise A, the compensation that may be obtained in the future belongs to a contingent asset, but whether this contingent asset will be converted into physical assets depends on the court's judgment. If the final judgment is that enterprise A wins, then this contingent asset will be transformed into an asset of enterprise A. If the final judgment is that enterprise A loses, then the contingent asset will disappear. It is even more impossible to form the assets of enterprise a.

[Classic case] A company received a notice from the court on June 1 1 2005, and a company filed a lawsuit in court, suing a software used by a company for infringing its patent right, requiring a company to pay a one-time patent fee of 1 00000 yuan until June12007. Because the software used by company A was provided by company C, company A took company C to court, and if it won the case, it was basically certain that it would get 8 million yuan in compensation from company C. ..

(1) If the probability that Company A loses the lawsuit against Company A's ancient books is 60%, it can basically be determined that it will receive 8 million compensation from Company C and make accounting entries related to the enterprise.

(2) If Company A can determine that the probability of losing the lawsuit against Company A is 60% on the balance sheet date, but cannot determine the compensation amount for Company A, should the compensation amount be basically determined from Company C at this time?

(3) If Company A can't determine the possibility of losing the case on the balance sheet date, it is estimated that the possibility of losing the case in June 5438+October 2008 10 is 80%, and the compensation from Company C can basically be determined to be 8 million, and the corresponding accounting treatment will be made.

[Example answer] (1) Borrowing: non-operating expenses 900,000 management expenses-legal expenses 100000 loan: estimated liabilities-pending litigation 9 1000000 loan: other receivables 8,000,000 loan: non-operating expenses 8,000,000 loan: deferred income tax assets 960.

(2) Other receivables cannot be determined at this time, because the determination of other receivables is based on the determination of expected liabilities.

(3) Loans: profit and loss adjustment in previous years: 965,438+000,000 loans: estimated liabilities-pending litigation: 965,438+000,000 loans: other receivables: 8,000,000 loans: profit and loss adjustment in previous years-adjustment of non-operating expenses: 8,000,000.