财政部发布(或修订)的各项具体准则及《企业会计制度》的重大突破之一就是对某些交易或事项不再规定具体的会计处理方法，而是给出一些判断的标准，允许企业根据客观经济情况及自身特点自行判断。会计职业判断必然影响会计核算并最终影响到企业的应纳税所得额。一、会计职业判? One of the major breakthroughs promulgated (or revised) by the Ministry of Finance and one of the major breakthroughs in the “Accounting System for Business Enterprises” is that the specific accounting treatment for certain transactions or events will no longer be stipulated. Instead, some criteria for judgments are given to allow enterprises According to the objective economic conditions and their own characteristics to judge. Accounting occupation judgment will inevitably affect the accounting and ultimately affect the taxable income of the enterprise. A, accounting occupation sentence?