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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。

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。

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。

4·Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.

结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；

5·Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.

在实际操作当中，无论详细的成本估算中是否包括了意外事件，项目预算都应列支一笔应急储备金。

6·Management Accounting is a newly arising course which engenders to adept to the internal management of enterprises for estimate , decision, programming, control and demand to investigate.

管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。

7·Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent accounting principle.

第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。

8·Fair value, also called fair price is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset.

公允价值，又称公平价格，这一理念被应用于会计和经济学中。其定义是对某一种商品，某一项服务或某一宗资产潜在市场价格的一种理性的，不加偏见的预判。

9·The Accounting Regulation for Business Enterpriseshas required that business enterprises should estimate eight items of reserves for devaluation of assets.

新企业会计制度规定了企业应计提的八项资产减值准备。