虚增利润是指不按照财务制度规定的要求进行核算，为了完成上级管理部门下达的年度利润计划，多反映经营成果，掩盖其真实情况，以及将不应在本期核算的某些收入采取提前入账的办法等人为操作以增加利润的行为。 虚增利润采取了该提的不提、该列支的不列支、该摊的不摊、该核销的不核销、挂往来账或者调整会计科目的办法。
... inflated budget 膨胀的预算 inflated profits 虚增利润 inflated pressure suit 充气加压服 ...
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上市公司利润虚增 Listed companies false ; Inflated profits of listed companies
Investors depreciates greatly the stock value of fraud companies whose main violations includes delays in disclosure, inflated profits, illegal related-party transaction, illegal guarantee-providing, unauthorized change in use of funds.
对于采用延迟披露、虚增利润、违规关联交易、违规担保以及擅自改变资金用途等手段违规的上市公司,投资者持怀疑态度。
参考来源 - 中国上市公司信息披露违规的动因、市场反应与预警研究·2,447,543篇论文数据，部分数据来源于NoteExpress
企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.
我不认为管理层侵占了这些公司的现金，同时，我也看不出他们在由于虚增利润而导致的股价虚增中得到了任何利益。
While I don't think it is likely that management embezzled the cash, I also don't see that they have benefited from the fraud on the market caused by inflated stock prices due to inflated earnings.
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