判斷題單位提供的擔(dān)保、未決訴訟或有關(guān)事項(xiàng),應(yīng)當(dāng)按照國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定,在財(cái)務(wù)會(huì)計(jì)報(bào)告中予以說明。()