Nowadays, accounting professional judgement plays a more and more important role in accounting work, but there are many problems in accounting work, which affects accounting professional judgement. 目前会计职业判断(PJ)在会计工作中的地位变得越来越重要,但我国会计工作中很多问题却影响了会计职业判断(PJ)作用的发挥。
In this revolution, the accountants should make great efforts to increasing the professional judgement and quality of their own to fit in with the requirements of the era. 在这场变革中,会计人员应努力提高自身职业判断(PJ)能力和素质,以适应时代的要求。
The issue of enterprises accounting system gives enterprises a big say in management, thus allowing accountants have more choices in making professional judgement. 《企业会计制度》的颁布,赋予了企业更大的自主权,客观上给会计人员提供较大的职业判断(PJ)空间。
A Research on the Method Promoting Our CPA 'S Ability of Professional Judgement(PJ) On Cultivation of Occupational Judgment Ability in Practice Education of Accounting 提高中国注册会计师职业判断(PJ)能力路径探究会计实践教学中职业判断(PJ)能力培养的研究
Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account. The cost driver used to assign production setup costs is the numbers of setups 因为坏账准备只能是一个预计而非精确计算值,专业判断成为确定该账户金额大小的重要因素。用于分配生产准备成本的成本动因是准备次数