overstatement of应计收入的夸大
overstatement n估值过高
profit overstatement利润包装
Tectonic Overstatement极端建构
overstatement of liabilities翻译;虚台负责
overstatement and understatement夸张和含蓄
overstatement of quantity exported夸大出口数量
Overstatement of assets高估资产
make an overstatement言过其实;说过头话;夸大其词
Chapter one explores the clasification and semantic features of overstatement.
第一章探讨了夸张的主要类别及语义要素。
参考来源 - 夸张辞格研究N-VAR（有变体名词） If you refer to the way something is described is an overstatement, you mean it is described in a way that makes it seem more important or serious than it really is. 夸大其辞
This may have been an improvement, but "breakthrough" was an overstatement.
也许已经有了改善，但“突破”是夸大其辞。