Not Definite Accountant's Investigation And Research

This paper mainly researched analysis accountant item processing as well as to or has item accountant in not the definite situation the criterion formulation the appraisal and the suggestion.First elaborated the multi- gates discipline to not the definite accountant's under standing. Then, along the information economics mentality, from mathematics, the management study economic multi—angles, the paper discussed not definite question under standing, carried on the system analysis to in accountant's not definite question.After that discussed not the definite economic work to financial inventory accounting's impact, not the definite accountant's basic concept and not definite accountant the theory bare bone three questions. Not definite accountant is one of financial inventory accounting's important constituents. The study on not definite accountant is helpful to the establishment not definite accountant's me, thus causes good not definite economic work accountant the criterion the formation. Discussed mainly discussed the low not definite economic work the nature, low not definite economic work accountant processes and low not definite economic work accountant estimated the question as well as our country receivable account funds "the moisture content", the goods in stock decreased the fixed asset to amortize, not the good long-term investment, accountant estimated and treats question and soon processing property damage. In view of mainly aimed at the moderate not definite economic work the nature, moderate not definite economic work accountant processes and moderate not definite economic work accountant estimated the question as well as or will have the item the nature, or has accountant which the item accounting convention, will be main or has the item to process, current or has the item accountant's insufficiency and its the improvement suggestion, or has item accountant's question and so on future development. Discussed main discussed highly not definite economic work nature, future the item confirmation, the measurement, the report finance forecast and so on the question as well as willmanage take the future loses and rallies as accountant which regularly will discuss the future item processes. Future will manage the loss to have three of types: Namely the long-enduring management loses, the termination management loss and "obtains" the management loss.Using the information economics theory, in accountant the determinism has not divided into in natural disposition not determinism and the exogenous not determinism; Summarized not the definite four characteristics: Namely calculation object face future; The confirmation and the measurement widely uses estimated and judges method; Generally selects the fair and just value to take the measurement attribute; The information discloses the diversification.