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页数:15页
时间:2018-07-09
《会计职业道德的失范与重塑.doc》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、___________________________________________________________________________________________会计职业道德的失范与重塑15_____________________________________________________________________________________________________________________________________________________________________________________会计
2、职业道德的失范与重塑15_____________________________________________________________________________________________________________________________________________________________________________________会计职业道德的失范与重塑15_________________________________________________________________________________
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7、______________________________________________________________________________________________________________________一、会计职业判断的主要特点 会计职业判断是会计人员按照会计准则、制度的要求,根据企业理财环境和经营特点,利用自己的专业知识和职业经验对日常会计黎项的处理和财务报表的编制应采取的原则、方法、程序等方面进行判断与选择的过程。它具有如下主要特点: l.目标性。判断总是有其特定的目标指向。一般来说。会计人员除了
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