Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economictransaction is most important.
专业判断是会计固有的职责,具有不可替代性,关键是专业判断能否反映经济业务的实质。
3
Abstract: framework contract has been widespread applied in the economictransaction, but there is no definition of character and function of framework contract, and less of theoretical basis.