“或有”在会计和金融语境中指的是某种不确定性，它涉及到可能发生的未来事件，这些事件的发生取决于一个或多个不确定的未来因素。简而言之，这些是潜在的、未来可能发生但目前还没有发生的事项。再简而言之就是，“或有”就是“可能会有”。

“或有事项”：通常指的是企业可能面临的未来事项或条件，可能导致企业的资产、负债或所有者权益发生变动，但这种变动的发生是不确定的。

“或有负债”：是指企业可能需要承担的负债，但其发生的可能性和/或金额都是不确定的。

“或有资产”：是指企业可能会得到的资产，但其发生的可能性和/或金额都是不确定的。

在英文中，“或有”通常被翻译为 "contingent"。因此：

“或有事项” 可以翻译为 "contingent event" 。

“或有负债” 可以翻译为 "contingent liability"。

“或有资产” 可以翻译为 "contingent asset"。

Contingent的英文释义可参考如下：

"Contingent" is an adjective that describes something as being dependent on certain conditions or circumstances, or something that might happen or might not, depending on other events. Here is the English definition:

Contingent (adjective):

·Subject to change; dependent on or conditioned by something else.

·Likely, but not certain to happen; possible.

·Happening by chance or accident; not planned.

·(in philosophy) Denoting a proposition that is true only under certain conditions.

For example, in legal and business contexts, a "contingent fee" is a fee charged for a lawyer's or other professional's services only if the lawsuit or transaction is successful. Similarly, a "contingent liability" in accounting refers to a liability that may occur depending on the outcome of an uncertain future event.