或有資產
contingent asset
一個可能的資產，從過去的事件，其存在只能由發生的一項或多項未來事件不發生實體的控制範圍之內確認不完全產生
A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity