会计估计 meaning in English
accounting estimate
Examples
- 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 - Similarities and differences between accounting policy change , accounting estimate change and accounting error correction
会计估计变更和会计差错更正的异同 - An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management , as well as evaluating the overall presentation of the financial statements
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 - Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle
第154号公告要求，折旧方法，分摊方法或者对长期非财务资产的损耗的变更应该视为由会计原则变更而导致的会计估计的变更。 - The first one is realized by these " china characteristic " method of earnings management such as asset recombination , liability recombination and related party transaction , the second one is realized by these method of earnings management such as the choice and changing of accounting policy , accounting estimate and changing . without question , these researches are signality to modify and consummate accounting standard and accounting system of our country
将我国上市公司盈余管理方法按在经济业务发生之前与之后划分为两类，即通过规划交易实施盈余管理和通过会计方法实施盈余管理，前者主要通过资产重组、债务重组、关联交易等具有“中国特色”的盈余管理方式与手段进行，后者主要通过会计政策选择及其变更、会计估计及其交更等盈余管理方法实现。