estimated liability（估计负债）：该债务的确切数额现在不能确定，只能在日后确定。
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estimated liability for free service 估计应付服务费
estimated liability on coupons outstanding 估计应付商品赠券债务
estimated liability under product warranties 估计应付产品保证单债务
estimated tax liability 估计税款负债
Reserve of life insurance contracts consists of best estimated liability, risk margin and residual margin.
寿险合同准备金包括最优估计负债、风险边际和剩余边际。
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Some analysts have estimated Merck's potential liability in the tens of billions of dollars.
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