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change in accounting estimates
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change in accounting estimates
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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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