假帐是弄虚作假不如实反映企业生产经营情况和经营成果的帐簿。少数纳税单位和个人为了达到偷逃国家税收的目的,通过种种非法手段,制造假凭证、虚记假帐户、编制假报表。这种假帐常公开用以对付税务机关检查,而记录企业实际生产经营情况和经营成果的真帐,却被隐藏起来。
... fake vt.伪造;vi.伪装;n.假货;adj.假的 false account 假帐 false bill 假单据 ...
基于672个网页-相关网页
做假帐 cook the book ; salt a false account ; tamper with accounting records ; accounting fraud
造假帐 falsified accounts ; Cook the books
虚假帐务 deceptive accounting
作假帐 accounting fraud ; cook the book
编造假帐 falsification of account
做假帐- cook the book
企业为何做假帐 Shanghai & Hongkong Economy
做过假帐 False accounting
关于不做假帐的思考 Accounting and Financial of Institution
对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。
Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October.
如果更多的资金被注入(很可能出现这种情况),财政部或者进行安然式的会计假帐,或者成为主要控股者。
If more capital is needed (as most expect), the Treasury will probably have either to embark on Enron-style creative accounting, or to become a majority shareholder.
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