企业会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的而进行利润操纵。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
总结是以公允值和市价调整法，处理交易利润和损失的确认问题。
This was concluded to apply fair value and mark-to-market approach in recognition of profit and loss on those derivatives deals.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
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