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由准则来规范的现行会计体系,职业判断将在会计工作中占有越来越重要的地位。随着我国会计准则体系的建立和完善,势必要求会计人员具有更高的职业判断能力。
The current accounting system regulated by the guidelines, occupational judgment will occupy an increasingly important position in the accounting work. With the establishment and improvement of China’s accounting standards system, accounting personnel will inevitably require higher professional judgment.