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creative accounting
[kriˌeɪtɪv əˈkaʊntɪŋ] [kriˌeɪtɪv əˈkaʊntɪŋ]

  • 创造性会计:一种通常不被明确视为非法的财务会计实践,但是这种实践是非正统的、富有想象力的、通常具有误导性和可疑的道德标准的。

专业释义英英释义

  • 伪造帐目,创造性会计 - 引用次数:3

    参考来源 - 中国上市公司创造会计行为实证研究
    创新会计处理
  • 寻机性会计

·2,447,543篇论文数据,部分数据来源于NoteExpress

Creative accounting

  • abstract: Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors.

以上来源于: WordNet

 柯林斯英汉双解大词典 

creative accounting

  • 1. 

    N-UNCOUNT Creative accounting is when companies present or organize their accounts in such a way that they gain money for themselves or give a false impression of their profits. 伪造账目 [表不满]

    例:

    Much of the apparent growth in profits in the 1980s was the result of creative accounting.

    20世纪80年代利润的显著增长中,有很多都是伪造账目的结果。

双语例句权威例句

  • Much of the apparent growth in profits in the 1980s was the result of creative accounting.

    20世纪80年代利润显著增长,有很多都是伪造账目结果

    《柯林斯英汉双解大词典》

  • Unlike creative accounting, it is an illegal practice.

    创造性会计不同的一种违法行为

    youdao

  • With a bit of luck, some creative accounting, and harsh cuts.

    需要多一点运气、多一些创意性计算苛刻开支缩减

    youdao

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