第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。

Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.

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第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。

Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.

youdao