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会计估计

网络accounting estimate; accounting estimates; Accounting estimation and judgments.

会计估计

会计估计

会计估计

accounting estimate

审计术语(英汉)_中华会计网校 ... appropriateness 适当性 accounting estimate 会计估计 management representations 管理层 …

accounting estimates

财经英语学习_中华会计网校论坛 ... accounting policies 会计政策 accounting estimates 会计估计 audit report 审计报告 ...

Accounting estimation and judgments.

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accounting estimate An approximation of a financial statement element .

会计估计财务报表元素的一个近似值。

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Making accounting estimates that are reasonable in the circumstances.

作出合理的会计估计。

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and making accounting estimates that are reasonable in the circumstances .

以及按情况做出合理的会计估计。

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Changes in accounting policies and estimates and correction of errors No.

会计政策、会计估计变更和差错更正

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Evidently, strengthening of the audit of accounting estimates is necessary .

由此可见，加强对会计估计的审计是很有必要的。

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Earning management is a behivour when aventure enjoys the freedom of selecting accounting policies and altering accountingcalculation.

盈余管理是企业享有选择会计政策和变更会计估计的自由时，选择使其效用最大化政策的一种行为。

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The rate of Accounting Estimates changing was from 13 percent to 20 percent every year during 2004 and 2007.

20042007 年，每年发生会计估计变更的公司占当年全部上市公司的比例高居在 13%之间。

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The details, reasons and effect of alteration of accounting estimates , or if the effect cannot be determined, the reason shall be explained ;

会计估计变更的内容、原因及其影响数；影响数不能确定的，应当说明原因。

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thirdly , taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement ;

第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；

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important accounting policies and accounting estimates;

重要会计政策和会计估计

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Elementary Research of Accounting 's Estimation of the Value of Environmental Influence

环境影响价值的会计估计初探

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Increase (decrease ) in profit due to changes in accounting estimates

会计估计变更增加（或减少）利润总额

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On the Difference and Similarity between Account Policy Change And Account Estimation

浅谈会计政策变更与会计估计变更的异同

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II. Significant Accounting Policy and Accounting Estimate

二、重要会计政策和会计估计

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The effects amount in the current period and future periods by changes in accounting estimates; and

会计估计变更对当期和未来期间的影响数。

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Changes in Accounting Policies, Estimate and Correction of Errors

会计政策、会计估计变更以及差错更正

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Analysis of Listed Companies'Abuse of Accounting Evaluation

上市公司滥用会计估计问题浅析

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The contents of and reasons for the changes in accounting estimates;

会计估计变更的内容和原因。

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Empirical Test of Market Response to Changes in Accounting Estimate

会计估计变更市场反应的实证检验

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On Features and Principles of Accounting Estimation

论会计估计的特征及其原则

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