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.
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.
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.
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.
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.
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