资产减值准备会计处理的比较分析-管理会计-会计审计论文-第一文秘网，大秘书网！ 关键词：资产减值 会计估计 利润操纵 [gap=1155]Key words: Impairment of assets, Accounting estimation, Profit manipulation
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Accounting estimation 会计估计 ; 会计估计 ; 会计计量 power estimation 动力估算 ; 功耗估计 ; 功率估算 ; 功率估计 ..
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Audit of Accounting Estimation 会计估计审计
changes in accounting estimation 估计变更
alteration of accounting estimation 会计估计变更
accounting policy and estimation 会计政策与估计
The evaluation contents of the four hospitals are not uniform and normative, with theory check, operation estimation and medical record writing predominating, ability appraisal accounting for little.
四家附属医院本科护生的实习评价内容不统一、不规范，以理论考核、技术操作及病历书写为主，以能力为主的考核内容所占的比例较少。
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。
The estimation of labor share is confronted with accounting data limitation and statistical range changement problems.
统计资料的限制和统计口径的变化使得劳动报酬比重测算存在诸多困难。
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