Recent years the problem of earning management is a hot issue in western accounting field.

近年来，盈余管理一直是国外会计学界广泛关注的研究话题。

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In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.

在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。帐上。

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When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。

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Jaspreet Singh Goomer, a 22-year-old accounting student, drove an hour and a half on Saturday from western Delhi to a Home Centre store on the city's eastern outskirts to buy furniture for his family's new house.

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And South Korean accounting rules can make the picture seem worse than it is: for example, unlike their western counterparts, South Korean car makers carry their customers' car loans on their own books, which Mr Bae estimates nearly doubles their debt ratios.

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