However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.

然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。

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If the vendor were a publicly traded company, it may create some accounting complexities that would be less than welcomed by the auditors and shareholders.

FORBES: IT Guarantees: Why Shouldn't You Get Your Money Back?

As NPR's Wade Goodwyn reports, the prosecutor's questions focused on the alleged accounting tricks the company used to create its financial reports.

NPR: Skilling Continues to Assert Innocence at Enron Trial

Aggreko said the new structure would create a more balanced organisation, with each of the units accounting for 30-40% of group trading profit.

BBC: Aggreko shares down on profit warning