负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。

Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.

youdao

负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。

Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate and then adjusted after the actual amount is given.

youdao