会计职业判断是指会计人员根据会计法律、法规,会计原理和会计原则等会计标准,充分考虑企业现实与未来的理财环境和经营特点,以及对经济业务性质的精确分析,运用自身专业知识,通过分析、比较、计算等方法,客观公正地对应列入会计系统某一要素的项目进行判断与选择的过程。一会 Accounting Professional Judgment refers to the accounting staff in accordance with accounting laws, regulations, accounting principles and accounting principles and other accounting standards, give full consideration to business reality and future financial management environment and business characteristics, as well as the precise analysis of the nature of economic business, use their own professional knowledge, through Analysis, comparison, calculation and other methods to objectively and fairly correspond to the items included in the accounting system to judge and select the process. a while