英语翻译4.Critical accounting estimates and judgements in applying accounting policiesThe preparation of the consolidated financial statements requires management to make certain estimates and assumptions thataffect the reported amounts of assets

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英语翻译4.Critical accounting estimates and judgements in applying accounting policiesThe preparation of the consolidated financial statements requires management to make certain estimates and assumptions thataffect the reported amounts of assets
英语翻译
4.Critical accounting estimates and judgements in applying accounting policies
The preparation of the consolidated financial statements requires management to make certain estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the Balance Sheet dates and
the reported amounts of revenue and expenses

英语翻译4.Critical accounting estimates and judgements in applying accounting policiesThe preparation of the consolidated financial statements requires management to make certain estimates and assumptions thataffect the reported amounts of assets
4.会计政策运用中的决定性会计估计和判断
编制合并财务报表要求管理层进行适当的估计和假设,这会影响报表中资产和负债的数额,以及披露损益表提交日期或资产和负债,以及报表上的营业额和支出额.
手工翻译

4. 实施会计政策时的关键会计估计和判断
编制合并财务报表要求管理层进行适当的估计和假设，这会影响报表中资产和负债的数字，损益表提交日或有资产和负债的披露，以及报表上营业收入和支出的数字。

实用会计制度下的主要财务估算和判断
准备综合财务报表的时候，需要管理层作出一定的估算和假设，这会影响资产和债务的金额，损益表的提交日期的临时资产和债务的披露，收入和支出的上报金额。

4,实施会计政策时必备的会计评估和鉴定
合并财务报表的准备工作要求管理部门做出准确的评估和适当的假定，这些评估和假定会影响资产负债表日期和收入支出数目的资产和负债数目，及其或然资产及或然负债

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