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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
如何真正掌握和领会新制度的实质精神，提高会计职业判断水平，是我们会计人员当前必须面对和解决的一大课题。
What accountants must face and solve now is how to understand the essence of the new accounting system to improve their professional judging ability.
目前会计职业判断在会计工作中的地位变得越来越重要，但我国会计工作中很多问题却影响了会计职业判断作用的发挥。
Nowadays, accounting professional judgement plays a more and more important role in accounting work, but there are many problems in accounting work, which affects accounting professional judgement.
会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。
Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation, managing achievement and cash flow.
本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。
Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.
讨论会计实践中职业判断和道德行为的重要性。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
会计环境的多变性和复杂性决定了会计人员的职业判断。
The variety and complication of accounting environment determine the accountant's professional judgment.
因此，对会计人员而言，提高职业判断能力是当前面临的紧迫问题，对其进行研究，具有重要的现实意义。
Therefore, a research on how to improve the ability of professional judgment is significant to all account staff.
只有提高了注册会计师职业判断的能力，才能从根本上降低审计风险，从而实现审计目标，提高审计质量。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
其次构建了注册会计师职业判断绩效评价的指标体系，并运用多级模糊综合评价模型对其进行绩效评价。
Performance appraisal index system of CPA's professional judgment is then structured and the multistage fuzzy comprehensive appraisal model is used to appraise it.
在这场变革中，会计人员应努力提高自身职业判断能力和素质，以适应时代的要求。
In this revolution, the accountants should make great efforts to increasing the professional judgement and quality of their own to fit in with the requirements of the era.
第七条注册会计师应当保持职业怀疑态度，运用职业判断，评价审计证据的充分性和适当性。
Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.
研究发现，在我国当前转型经济条件下，上市公司更容易利用原则导向会计准则所赋予的职业判断的空间来操纵利润；
The study comes to the conclusion that it is easier for the listed companies to manipulate earnings under principle-based standards than under rule-based ones.
研究发现，在我国当前转型经济条件下，上市公司更容易利用原则导向会计准则所赋予的职业判断的空间来操纵利润；
The study comes to the conclusion that it is easier for the listed companies to manipulate earnings under principle-based standards than under rule-based ones.
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