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.

youdao

在企业的实际会计工作中，或有负债企业仅仅根据其表现种类进行简单的列举，对其确认、计量和报表反映等较少说明。

In practical accountancy, the contingent liability enterprises are listed only according to their types with little concern for their qualification, size or accounting reports.

youdao

在企业的实际会计工作中，对产品生产过程中产生的边角余料如何进行会计处理，一直是广大会计工作者难以解决的问题。

In practical accounting, the accounting of leftover bits and pieces of industrial material presents a problem that is difficult to solve.

youdao