变更会计核算体系及会计处理流程新准则对企业可能发生的经济业务事项进行了全方位的核算规定,特别是核算中引入公允价值、未来现金流量及折现率等概念,对会计人员的职业判断能力和职业道德都提出了更高的要求,要求会计人员应敏锐地识别经济业务事项中会计确认适用的原则(定性判断),具体对经济业务事项如何计量(数量描述),怎样通过会计报表列报(有效反映)。 The new accounting standards accounting system and the new accounting standards for business processes that may occur in a full range of accounting matters, in particular accounting for the introduction of fair value, the future cash flow and discount rates and other concepts, professional judgment of accounting personnel Ability and professional ethics have put forward higher requirements, accounting personnel should be keen to identify the accounting principles for economic business matters identified (qualitative judgment), specifically on economic and business matters (quantitative description), how to pass the accounting statements Reported (effectively reflect).