selecting and applying appropriate
...选择和应用适当的会计政策；以及按情况作出 from material misstatement, whether due to fraud or error; selecting and applying appropriate 合理的会计估计。 accounting policies; and making accounting estimates that are reasonable in the circumstances.
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selecting and applying appropriate
选择和应用适当的
以上为机器翻译结果，长、整句建议使用 人工翻译 。