At the moment, most research about accounting judgment focus on the accounting Professional judgment and seldom involve with the accounting Theoretical judgment.
2
会计的过程就是会计判断的过程，会计职业判断贯穿于会计的确认、计量、记录和报告的全过程。
Accountanting period is accountant judgement period. Accountanting occupation judgement runs through the period of affirmation, numbering, recording and reporting.
3
讨论会计实践中职业判断和道德行为的重要性。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
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