不确定性是经济活动中的一种普遍现象,而会计反映的对象是企业以货币表现的经济活动,其来源于环境又要服务于环境。因此,会计中也存在着不确定性,正是这种不确定性使会计政策的选择成为必然。 Uncertainty is a common phenomenon in economic activities, and the object reflected by accounting is the economic activity that the company expresses in money, which comes from the environment but also serves the environment. Therefore, there is also uncertainty in accounting. It is this uncertainty that makes the choice of accounting policy inevitable.