一、会计职业判断的基本涵义会计职业判断的涵义有广义和狭义两种。广义的会计职业判断,是指会计人员和会计相关职业人员根据国家现行会计法律、法规,利用自身的专业知识、职业经验,对职责范围内的会计业务事项(含财务会计报告)应采取的原则、方法、程序等所进行的理性选择、判 First, the basic implication of accounting professional judgment Accounting professional judgment has two broad and narrow sense. Broad sense of accounting occupation judgment refers to the accountants and accounting professionals in accordance with the current national accounting laws and regulations, using their professional knowledge and professional experience, within the scope of responsibility of the accounting business matters (including financial accounting reports) should be taken to the principle , Methods, procedures and so on the rational choice, sentence