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.
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 professional judgment of accountant is the experience judgment under the guidance of accounting theory.
会计职业判断是在会计 理论指导下的经验判断。
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