Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.

由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。

youdao

For a corporation, the process of income tax planning is a process of choosing accounting policy.

企业进行所得税筹划的过程，也是一个会计政策选择的过程。

youdao