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.

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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.

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