In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.

而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。

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Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.

盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。

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This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.

文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。

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The bank levy, in particular, will drive banking activity overseas, and banks will avoid most risk adjustments through accounting sleights-of-hand.

FORBES: The U.K. Austerity Plan Is a 77% Solution

The federal government has substantial influence on state and local pension systems through accounting rules, taxpayer subsidies and open-ended guarantees.

FORBES: Restoring America's Growth

Regulators also issued a warning to exporters, who have been suspected of sneaking money into the country through accounting maneuvers related to the invoicing of goods.

WSJ: Asian Governments Take Measures to Battle Strong Currencies