Accountanting period is accountant judgement period. Accountanting occupation judgement runs through the period of affirmation, numbering, recording and reporting.
会计的过程就是会计判断的过程，会计职业判断贯穿于会计的确认、计量、记录和报告的全过程。
Present condition and effected elements of accountant occupation judgement are studied in this paper, and some Suggestions for promoting judgement quality under new situation are put forward as well.
文章探讨了会计职业判断的现状、影响因素，并对新形势下改善会计职业判断质量的途径提出了建议。
Present condition and effected elements of accountant occupation judgement are studied in this paper, and some Suggestions for promoting judgement quality under new situation are put forward as well.
文章探讨了会计职业判断的现状、影响因素，并对新形势下改善会计职业判断质量的途径提出了建议。
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