“change in accounting estimates”的概念、定义、翻译、参考文献-科学参考

单词	change in accounting estimates
释义	change in accounting estimates Encyclopedia 管理学财务会计释 change in accounting estimates会计估计变更由于资产和负债的当前状况及预期未来经济利益和义务发生了变化，从而对资产或负债的账面价值或资产的定期消耗金额进行的重估和调整。
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