What Are the Different Financial Careers?

Accounting professional judgment refers to accounting personnel, in accordance with accounting laws, regulations and rules and other accounting standards, taking full account of the actual and future financial environment and business characteristics of the enterprise, using their own professional knowledge and professional experience, through identification, calculation, analysis, comparison and other methods, The process of ruling and determination of uncertain accounting matters. ^[1]

Accounting Professional Judgment

Accounting professional judgment

The accounting professional judgment runs through the accounting work and involves all aspects, which are mainly manifested in the following aspects:

Accounting professional judgment is

Main factor

Mainly refers to

1. Establish correct accounting professional judgment awareness

This is a prerequisite for the correct use and improvement of professional judgment. With the development of the market economy, and

(1) Dedication and love. Accountants should be passionate about their jobs, work hard to study the business, and adapt their knowledge and skills to the requirements of the work they perform.
(2) Familiar with regulations. Accountants should be familiar with financial laws, regulations, rules and the country's unified accounting system, and conduct extensive publicity in conjunction with accounting work.
(3) Act according to law. Accounting personnel shall perform accounting in accordance with the procedures and requirements stipulated by accounting laws, regulations and the unified national accounting system to ensure that the accounting information provided is legal, authentic, accurate, timely and complete.
(4) objective and fair. Accounting personnel should be practical and objective in handling accounting affairs.
(5) Improve service. Accountants should do their best to serve the internal management and economic benefits of the unit ^[2] .
(6) Keep a secret. Accounting personnel shall keep the business secrets of their own units. Except for legal requirements and the consent of unit leaders, they shall not provide or disclose their accounting information to the outside world without authorization.