资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。
The impairment of assets policy can improve the reality and accuracy of accounting intormation, but it can be also used for earnings management.
收下这么高的酬金后，安永就有可能被引诱给那些符合规定但是粉饰客户的财务状况的做法开绿灯。
With such big fees on the line, there may be a temptation to wave through practices that meet the rules but present a misleading picture of a client's financial health.
常见的粉饰会计报表类型包括对经营业绩的粉饰和对财务状况的粉饰。
Familiar decorating accounting statement type includes to decorate management accomplishment and decorate financial condition.
当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
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