判斷題預(yù)計(jì)負(fù)債是企業(yè)預(yù)計(jì)可能產(chǎn)生的各種負(fù)債,實(shí)際上是或有事項(xiàng),只要是或有事項(xiàng)都應(yīng)作為預(yù)計(jì)負(fù)債在資產(chǎn)負(fù)債表中單列項(xiàng)目反映()