中国财务会计法律法规中英数据库
（四） 担保。? (4) Guarantying;（四） 担保。? (4) Guarantying;企业财务通则? General Rules on Enterprise Finance前期差错通常包括计算错误、应用会计政策错误、疏忽或曲解事实以及舞弊产生的影响以及存货、固定资产盘盈等。? Generally prior period errors include calculation mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, consequences of fraud, inventory overage, fixed asset overage, etc.无形资产的摊销金额一般应当计入当期损益，其他会计准则另有规定的除外。? Generally, the amortized amount of intangible assets shall be recorded into profit or loss for the current period, unless there are other accounting standards.其中重组所能节约的费用和由重组所带来的其他利益，通常应当根据企业管理层批准的最近财务预算或者预测数据进行估计；? Generally, the expenses that can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise.
