是指在進行會計核算時，應當合理預計可能發生的損失和費用，而不應預計可能

是指在進行會計核算時，應當合理預計可能發生的損失和費用，而不應預計可能發生的收入和過高估計資產的價值。

結果 (英文) 1:

During refers to accounting, it should reasonably be expected losses and expenses that may occur, and should not be expected to overestimate the value of income and assets that may occur.

結果 (英文) 2:

structure-activity relationships was investigated

結果 (英文) 3:

It refers to that the possible losses and expenses should be reasonably estimated, but not the possible income and the value of assets should be overestimated.