会计职业判断是指会计人员根据会计法律、法规和规章等会计标准，充分考虑企业现实与未来的理财环境和经营特点，运用自身专业知识和职业经验，通过识别、计算、分析、比较等方法，对不确定性会计事项所作的裁决与断定的思维过程。
会计职业判断在租赁准则中的应用探讨_会计审计_毕业设计论文网 关键词：会计职业判断；租赁准则；建议 [gap=921]Key words：Accounting professional judgment; leasing standards; advices
基于30个网页-相关网页
浅析会计职业判断-毕业论文参考网 关键词 会计职业判断；特征；必要性；对策研究 [gap=1709]Keywords: Accountant occupation judgment; Characteristic; Necessity; countermeasures research
基于12个网页-相关网页
浅议会计职业判断 Sichuan Metallurgy
会计职业判断能力 judgment competency
会计职业判断导引体系 Guiding system of Accounting Professional Judgment
注册会计师职业判断 professional judgment of CPA
会计人员职业判断行为 accounting personnel professional judgement behavior
·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
应用推荐