会计职业判断是在会计理论指导下的经验判断。
The professional judgment of accountant is the experience judgment under the guidance of accounting theory.
议题被讲到管理和会计职业的一般道德规范和正直。
The issue is related to the general ethics and integrity of management and the accounting profession.
加强会计职业道德建设时整个社会道德建设的重要组成部分。
Strengthening the accounting professional ethics construction is an important part of moral construction for the whole society.
为此，自己将以关于会计职业品德的探讨作为毕业论文选题。
To this end, I will be on accounting occupation morals of as a thesis topic.
新的会计规范的颁布实施，为会计职业判断提供了广阔的空间。
The implement of new accounting criteria provide the wide space for career judgement of accountants.
我们审视一下当前金融市场，你认为会计职业，应该对此承担，多大的责任？
If we look at the current situation we have in our financial market, how much of the responsibility would you lay at the feet of the accounting profession?
会计职业界需要关注我们的职业纪律和互查制度，一一加以解决。
The accounting profession needs to acknowledge concerns about our system of discipline and peer review, and address them.
本文结合《或有事项》会计准则，浅谈会计职业判断的具体运用。
Combining the Probable Transaction Standard, the specific application of accountants professional judgment is discussed.
可是会计职业判断同会计人员所处的会计环境有着很重要的关系。
But the judgment of accounting profession has very important relations with the accounting environment which the accounting personnel stay in.
会计职业的近况，有很多人在选择会计职业，但是都没有找到工作。
Accountant occupational recent situation, a lot of people are in choice accounting profession, but did not find the job.
那么，这个是可以通过修正，会计职业，会计程序来解决的呢，还是只能就这样了？
So is this a problem that can be fixed with the accounting profession, the accounting process or something we just have to live with?
因此，我们应该加强会计职业道德的建设，提高会计人员的职业道德水平。
Therefore, we should strengthen the construction of accounting ethics, and improve the professional and ethical standards.
基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。
Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
会计职业所面临的最大问题就是，确定在何种情况下应当放弃持续经营假设。
A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned.
目前涉及会计判断的研究大多是针对会计职业判断的，很少涉及会计理论判断。
At the moment, most research about accounting judgment focus on the accounting Professional judgment and seldom involve with the accounting Theoretical judgment.
本文以博弈论、制度经济学和风险理论为基础理论来研究资产减值会计职业判断。
In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.
并在此基础上提出了会计职业界应该采取的策略，其中包括扩张策略和收缩策略。
On this basis two strategies are provided, expanding strategy and concentrating strategy to the Chinese accounting profession. Only after the strategy were accepted, could the …
但是，在我国目前的实际会计工作中，很多问题却影响了会计职业判断作用的发挥。
But in actual accounting, there exist many problems influencing the role of accounting professional judgement.
这种经过时间检验并证明行之有效的经验和专业技能是会计职业产生独特影响的知识基础。
This time-proven experience and technical expertise is a knowledge base against which the accounting profession is uniquely in a position to leverage.
第四部分，阐述了对规范会计职业判断环境，提高会计人员的职业判断能力的措施及建议。
The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment.
会计职业判断作为一种会计行为，在确认、计量、记录和报告过程中发挥着很重要的作用。
The judgment of accounting profession plays a very important role in the course of confirming, measuring, recording down and reporting as an accounting behavior.
提高会计人员职业道德水平在于强化会计教育体系，净化会计职业环境，重构职业道德标准等。
We should strengthen accounting educational system, purify the professional environment of accounting and reestablish the standard for professional ethics to promote accountants' professional ethics.
会计职业的就业机会很多，主要原因是会计教育和培训工作远远跟不上社会对会计服务的需求。
Many jobs are usually available, primarily because the education and training for accounting careers have not kept pace with the demand for accounting services.
支持这些准则不仅有利于会计职业，而且更重要的是，有利于所有的中国民众和整个中国经济。
Support of these standards will benefit not only the accountancy profession, but also, and even more importantly, all Chinese citizens and the Chinese economy as a whole.
但非和灭学问经济的收铺，会计己员的传统职业才能未经出无能很好的知脚会计职业收铺的须要。
But along with the development of knowledge economy, the traditional vocational ability of accountant has been unable to meet the needs of the development of the accounting profession.
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。
Accountanting period is accountant judgement period. Accountanting occupation judgement runs through the period of affirmation, numbering, recording and reporting.
强化服务。要求会计人员树立服务意识，提高服务质量，努力维护和提升会计职业的良好社会形象。
8 intensive services. Require accountants to establish service awareness, improve service quality, and strive to maintain and improve the accounting profession of a good social image.
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.
在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
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