专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
我不认为有什么实质上的东西能使我们感觉到，争端对我们的业务有任何负面影响。
I don't think we can say there are concrete elements leading us to think it has had any negative impact on our business.
将要测试的业务实质内容与实现细节相分离。
Separate the essence of the test from the implementation details.
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