the term prospective application method refers to a method whereby for a change in accounting policy the new accounting policy is applied to the transactions or events occurring on the date of change and in subsequent periods
预期适用法，是指对会计政策的变更，将新的会计政策适用于变更之日及以后期间发生的交易或事项的方法
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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