Professional judgment of accounting is the offspring of social advancement and accounting development. 會(huì )計職業(yè)判斷是會(huì )計發(fā)展和社會(huì )進(jìn)步的產(chǎn)物,現在已成為影響會(huì )計信息質(zhì)量的重要因素。
The reliability of accounting information requests the accountants having higher occupation judgment ability. 會(huì )計信息的真實(shí)性要求會(huì )計人員具備較高的職業(yè)判斷能力。