• 1. accounting estimate: 会计估量 | 会计估值
• 2. change in accounting estimate: 会计估计变更 | 会计估计的变动
• 3. changes in accounting estimate: 会计估价的变更

更多释义

• 1.Thee auditor shall also evaluate the degree of estimation uncertainty associated with an accounting estimate.
  注册会计师还应评估会计估计中估计不确定性的程度。
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• 2.This? Paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
  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。
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• 3.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、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。
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