However, conservatism principle will survive for the existence of uncertainty of accounting items.

但会计事项不确定性的存在使得稳健原则将会一直存续下去。

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This essay is supposed to discuss how to prevent such behavior mainly through digging out the reasons for the making of fake accounting items.

本文主要通过挖掘会计信息失真的原因，探讨如何防范会计信息失真。

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However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.

然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。

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But in the process of buying the loans and packaging them up, investment banks retain some risk of loss, including accounting items like loans held for sale, loans held for investment, retained interests in the securitizations themselves, and so-called warehouse loans that keep the origination engines at the small mortgage lenders humming.

FORBES: Magazine Article

BP, for example, had a disappointing Q2 where production fell, while Exxon Mobil cranked out profits that were based on one-time items and accounting moves.

FORBES: What's Wrong With This Picture? Oil Up More Than 20% As World Stagnates

Based in Los Angeles, Audit Integrity evaluates hundreds of financial items on each corporation and scores companies in three key topics: accounting and governance, financial condition and earnings quality.

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