Changes in accounting estimates

With the publishment of Accounting Standard for Business Enterprises: Changes in Accounting Policies and Accounting Estimates, and Corrections of Accounting Errors;

随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。

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listed companies on the types of changes in accounting estimates and the use of how to manipulate the extent of the impact;

上市公司对各会计估计变更类型的利用情况及操纵影响程度如何；

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Article9The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.

第九条企业对会计估计变更应当采用未来适用法处理。

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On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization

会计政策、会计估计变更对会计电算化的影响

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chapter iii changes in accounting estimates

第三章会计估计变更

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article 9the prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.

第九条企业对会计估计变更应当采用未来适用法处理。

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4, changes in accounting estimates to increase (or decrease) in profit

4、会计估计变更增加（或减少）利润总额

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accounting policies changes in accounting estimates and corrections of errors accounting standards

会计政策、会计估计变更和差错更正会计准则

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the contents of and reasons for the changes in accounting estimates;

会计估计变更的内容和原因。

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the effects amount in the current period and future periods by changes in accounting estimates; and

会计估计变更对当期和未来期间的影响数。

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increase (decrease) in profit due to changes in accounting estimates

会计估计变更增加（或减少）利润总额

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