摘要
会计职业判断贯穿于或有事项的确认、计量和披露的始终 ,充分地揭示或有事项的相关信息 ,对于信息使用者了解一个企业的财务经营状况、持续经营能力将有很大裨益。针对或有事项及新会计制度对或有事项的新规范———确认、计量和披露 。
judgement of the professional accounting runs through the confirmation,measurement and publication of the probable transaction from beginning and end.The enterprise should announce the interrelated information in the probable transaction as it is useful for the users to find out the financial operating situation ,continual operating ability of the enterprise.This essay here is only to discuss about the reflection pf the professional judgement in the accounting procession of the probable transaction in the new rule and regulations--confirmation,measurement and publication.
出处
《丹东师专学报》
2001年第4期51-52,62,共3页
Journal of Dandong Teachers College
关键词
会计
职业判断
或有事项
或有负债
或有资产
预计负债
accounting
professional judgment
probable transaction
probable liability
probable asset
estimated liability
