作出合理的会计估计。
Making accounting estimates that are reasonable in the circumstances.
注册会计师还应评估会计估计中估计不确定性的程度。
Thee auditor shall also evaluate the degree of estimation uncertainty associated with an accounting estimate.
第九条企业对会计估计变更应当采用未来适用法处理。
Article 9the prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.
本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
This? Paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
第七条公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。
Article 7 the Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
一个相对来说次要的会计错误，Zynga披露它之前没有遵守关于要提供人们进行Zynga视频游戏估计时间的会计标准。
Accounting mistake, a relatively minor one: Zynga disclosed it didn’t hew to accounting standards covering estimates of how long people play Zynga’s video games.
它还包括评估使用的会计原则和重大估计管理层做出的。
It also includes assessing the accounting principles used and significant estimates made by management.
重复上面的步骤，再次解释查询，生成查询访问计划之后，优化器会计算出一个更好的、与实际结果很接近的基数估计值。
After repeating the above steps to explain the query again to generate the query access plan, the optimizer computes a better cardinality estimate that is very close to the actual result.
会计惯例的产生有助于会计师进行判断和估计，以限制不同的会计师对类似的项目采用不同的记账方法。
They were developed to aid accountants in exercising judgment and estimation in order to limit likely differences in recording similar events by different accountants.
第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。
Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent accounting principle.
我估计我会参加会计协会。
当估计不确定性程度较高时，注册会计师应确定其是否会引致特别风险。
Where estimation uncertainty is assessed as high, the auditor shall determine whether this gives rise to special risks.
使用估计现金有效税率为19%，非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元，非公认会计原则稀释办事则为0.68。
Using an estimated effective cash tax rate of 19%, non-GAAP net income for the fourth quarter of 2006 was $157.8 million and non-GAAP diluted EPS was $0.68.
使用估计现金有效税率为19%，非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元，非公认会计原则稀释办事则为0.68。
Using an estimated effective cash tax rate of 19%, non-GAAP net income for the fourth quarter of 2006 was $157.8 million and non-GAAP diluted EPS was $0.68.
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