论文部分内容阅读
随着社会经济的发展,企业所处经济环境的复杂性和企业经济事项的不确定性日趋增多,这在客观上要求会计人员必须运用职业判断,以对企业发生的经济活动进行恰当的处理。
With the development of society and economy, the complexity of the economic environment in which the enterprises are located and the uncertainty of the economic matters of the enterprises are increasing day by day, which objectively requires that accounting personnel must make use of professional judgment in order to properly handle the economic activities that occur in the enterprises.