accounting estimate meaning in Chinese

会计估计

Accounting policies , changes in accounting estimates and errors
会计政策会计估算更改及错误更正
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。
Because more accounting estimate is used in the interim report and the interim report lacks of effective external supervision ( the interim report mustn ’ t be audited ) , therefore , the analysis of the interim report is of extreme importance
随着中期报告披露政策的施行,中期报告对于投资者进行分析也起到越来越重要的作用。那么,市场对中期财务报告的盈余信息具有怎么样的反应

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