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estimated financial statements [3 entries]
  1. estimated financial statements    見積もり財務諸表
  2. other amount substituted for historical cost in the financial statements, less the estimated residual value    取得原価に代わって財務諸表上で置き換えられた他の数値から、見積もり残存価額を控除した額
  3. to be stated in financial statements at estimated replacement cost    見積もり再調達原価で財務諸表に記載される
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