会计的模糊性会计的模糊性是指由于会计对象的复杂性，会计计量方法、计量手段以及会计人员对客观事物认识的局限性而导致的会计信息与实际情形的近似性。比如，在将生产费用在完工产品和在产品之间进行分配时，我们往往很难、甚至不可能分清哪一笔费用应由完工产品负担，... The ambiguity of accounting Accounting ambiguity refers to the approximation of accounting information and the actual situation due to the complexity of accounting objects, accounting measurement methods, measurement instruments and accountants’ understanding of the limitations of objective things. For example, we often find it difficult or even impossible to tell which cost should be borne by the finished product, when we allocate the production cost between the finished product and the product ...