changes in accounting estimate meaning in Chinese

会计估计之变动

Accounting policies , changes in accounting estimates and errors
会计政策会计估算更改及错误更正
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。