exercise professional judgment
... chart of accounts会计科目表 exercise professional judgment做出专业判断 business risks(of the client)经营风险 ...
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船长根据其专业判断而做出的决定不受本公司、租船人或任何其它人员的约束。
The shipmaster's decisions made in accordance with his professional judgment are free from the binding from his company, charterer or any other parties.
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