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英语翻译The preparation of financial statements in conformity wi

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英语翻译
The preparation of financial statements in conformity with HKFRSs requires management to make judgements,estimates and assumptions that affect the application of policies and reported amounts of assets,liabilities,income and expenses.
The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances,the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period ,or in the period of the revision and future periods if the revision affects both current and future periods.
英语翻译The preparation of financial statements in conformity wi
和相一致的财务报表的准备需要能够有可以影响到对于政策的应用和各种财产、债务、收入和费用的汇报数字的对于各种判断、预估和假设的能力.
预估和各种相关的假设的基础是历史经验和各种其它被认为在做出对是否继续持有资产和债务的决定的情况下出现的合理的因素,这和别的其它都不同.
真实的结果可能会同这些预估有差异.
我们现在在回顾各种预估和假设时是处在一个不断发展的基础上的.对于会计预估的回顾要在预估所能影响的那个阶段(即现阶段)(或者在其能对如今和未来都带有影响的情况下在将来也可以)进行.