秘密准备是人为地将资产负债表中的资产低报或负债高报，从而虚减损益表中的收益。收益平滑的手段之一。旨在为以后各期收益的虚增埋下伏笔。
物价下跌，将导致高估资产、多摊成本和少计利润，使企业秘密准备得以形成，给国家税收带来损失。
The price will go down, will lead to overstate assets, much booth cost and less profit, make enterprise secret plan to prepare to form, losses from state tax.
婚礼的准备工作是在秘密的掩饰中进行的。
Preparations for the wedding were made under a cloak of secrecy.
如果你正准备投身到IT这行，或者你还是个IT新手，下面列出的很多“小秘密”也许会让你惊讶不已，因为我们通常不会大声的讨论它们。
If you are preparing for a career in it or are new to it, many of the "dirty little secrets" listed below may surprise you because we don't usually talk about them out loud.
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