tentative estimation
暂估
provisional valuation ; provisional estimate
professional engineering suspense valuation ; Temporary valuation professional engineering ; Professional engineering provisional estimate
Suspense and Suspense Account
暂估,是指按照现行会计准则实质重于形式、重要性以及谨慎性的质量要求,在具体的会计业务处理中,一种与预计负债不完全相同的业务。