Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.
负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。
2
Thus, the increase or decrease in these liabilities should BE adjusted.
于是，这些短期负债的增加额或减少额也要进行调整。
3
Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate and then adjusted after the actual amount is given.