A、待執(zhí)行合同變成虧損合同的,該虧損合同產(chǎn)生的義務(wù)滿(mǎn)足預(yù)計(jì)負(fù)債確認(rèn)條件的應(yīng)當(dāng)確認(rèn)為預(yù)計(jì)負(fù)債
B、企業(yè)應(yīng)當(dāng)就未來(lái)經(jīng)營(yíng)虧損確認(rèn)預(yù)計(jì)負(fù)債
C、企業(yè)承擔(dān)的重組義務(wù)滿(mǎn)足或有事項(xiàng)相關(guān)義務(wù)確認(rèn)為預(yù)計(jì)負(fù)債規(guī)定的,應(yīng)當(dāng)確認(rèn)預(yù)計(jì)負(fù)債
D、企業(yè)應(yīng)當(dāng)按照與重組有關(guān)的直接支出確定預(yù)計(jì)負(fù)債金額
E、企業(yè)應(yīng)當(dāng)在資產(chǎn)負(fù)債表日按照產(chǎn)品銷(xiāo)售收入計(jì)提的產(chǎn)品質(zhì)量保證,確認(rèn)預(yù)計(jì)負(fù)債