They say some of the cost cuts are simply accounting tricks that can not cannot be repeated next year.

他们指出，一些成本的减少仅仅是会计伎俩，而这些伎俩在明年不能重复。

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A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.

分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。

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Some will start leasing the tools of their trade on short-term contracts. Others will simply buy instead of lease, predicts Deloitte, an accounting firm.

据德勤会计师事务所预测，一些企业会以短期合约模式租借必要的生产工具，另一些则干脆以买代租。

youdao

They say some of the cost cuts are simply accounting tricks that cannot be repeated next year.

VOA: special.2009.07.31

The metric is simply an accounting device to more easily see how spending in one area has been changing relative to another.

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PFIs as simply an accounting trick.

ECONOMIST: The government still has a hard time with PFI contracts

Ideally, accounting should simply abstract the situation, describe it in numbers.

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