而会计造假是降低会计信息质量的罪魁祸首。

Accounting fraud is primarily responsible for the lowering of accounting information quality.

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而会计监察人制度的设计，可以保证公司股东、债权人和职工的根本利益。

The design of accounting supervisor system can confirm the interest of share holders, creditors and the employees.

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而会计信用作为社会信用体系的基础组成部分，更应得到进一步的重视与研究。

As the fundamental part of the social credit system, the accounting credit should get further attention and research.

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Earnings" is kind of a theoretical concept that accountants work on and it can go up and down depending on adjustments they make.

收益则是一种由会计得出的理论概念,会因不同的调整而上下波动

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And finally they could not hold their traders report the same kind of income other people reported so they threw out the sound accounting and went to the folly accounting.

最后，他们无法像其他人那样,报告相同数目的收入，因此他们,抛弃了健全的会计制度,而转向了愚蠢的会计制度。

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