下列金额需要估计的负债是（）
下列选项中，不属于关联方关系的是（）
如果注册会计师对持续经营能力产生重大疑虑，应出具（）审计报告。
（）审计报告的可读性最差，很难用来帮助报表使用者分析企业财务状况、经营成果和现金流量。
（）指资产负债表日至财务报告批准报出日之间发生的有利或不利事项。
将变更后的会计政策应用于变更日及以后发生的交易或者事项，或者在会计估计变更当期和未来期间确认会计估计变更影响数的方法是指（）
题目
负债的质量分析
预计负债的金额应当是清偿该负债所需支出的最佳估计数。
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