会计职业判断

设计的感性与理性思考对会计职业判断的理性思考

Thinking of Reason and Emotion of Design On Accounting Professional Judgement

本文在借鉴已有会计职业判断和绩效研究成果的基础上，对会计职业判断绩效及其影响因素进行了比较深入的探讨。

The paper discusses accounting professional judgement Performance and its determinants .

会计职业判断理论与运用研究

The Study on the Theory and Application of Accounting Professional Judgment

浅谈会计职业判断在《或有事项》准则中的应用

Application of Accountants ' Professional Judgment in the Probable Transaction Standard

会计职业判断的制度环境与道德风险

The System Entironment of Accountant Professional Judgement and Moral Risk

会计职业判断与会计政策选择问题

Research on the judgment of accounting profession and the choice of accounting policy

会计职业判断在新会计制度中的运用

About the Application of Accounts ' Professional Judgement in the New Accounting System

浅议培养学生会计职业判断能力

On Cultivation of Students ' Accounting Occupational Judgement

销售收入确认与会计职业判断

Identification of Marketing Revenue Judgement of Accounting Profession

试析财会人员应如何提升会计职业判断能力

Analysis on Staff of Financial Accounting how to Elevate Judgement Ability of Accounting Profession

从会计职业判断看会计信息质量

Accountant Message Quality Perspective of Accountant Career Judgment

第三部分，论述了会计职业判断与会计政策选择的关系。

The third part is about the relationship of accounting policy and accounting professional judgment .

会计职业判断之我见

My Opinion about Accountants ' Professional Judgments

会计职业判断在固定资产核算中的应用及相关问题分析

Application of Accountant 's Professional Judgment in Statistical Accounting of Fixed Assets and Related Problems

会计职业判断与企业盈余管理

On Accounting Professional Judgment and Profit Management

会计职业判断导引体系与会计标准执行机制的研究

The Research about Guiding System of Accounting Professional Judgment and Enforcement Mechanism of Accounting Standards

我国上市公司会计职业判断研究：制度和行为分析

Research on Accounting Professional Judgment of Listed Companies in Our Country : System and Behavior Analysis

会计职业判断是在会计理论指导下的经验判断。

The professional judgment of accountant is the experience judgment under the guidance of accounting theory .

首先，比较了会计职业判断与会计政策选择的异同。

At first , it mainly compares the choice of accounting policy with accounting professional judgment .

不确定性与会计职业判断

Judgment of Uncertainty and Accounting Professionals

会计职业判断研究

Research on Accounting Professional Judgment

会计职业判断能力刍议

Ability of Accountants Career Judgment

对会计职业判断的理性思考

On Accounting Professional Judgement

本文认为，会计职业判断绩效是判断结果与一定的标准相符的程度，它是会计人员、经济业务事项和会计环境的函数。

We think that accounting professional judgement performance is the degree that judgement result accords with some standards .

第五部分总结出降低不确定性以及增强会计职业判断能力的建议。

The fifth part sums up the suggestions that reduce the uncertainties and strengthen the ability of the professional-judgment .

会计职业判断能力是《企业会计制度》的要求，是会计人员必须具备的基本素质，也是高职高专财会专业学生应具备的基本能力。

Professional judgment competency proved a critical demand for Enterprises Accounting System , and a basic quality for accountant major .

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 .

会计职业判断的认识及提高会计职业判断能力的途径，做了一些思考和阐述。

Accountant occupation judgement understanding and improve the occupation judgment ability of accountant way , to do some thinking and elaborated .

第四章在上面分析的基础上得出提高会计职业判断质量的一些措施。

Chapter four draws some countermeasures of improving the quality of accounting professional judgment on the basis of the above analysis .

会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。

Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation , managing achievement and cash flow .