英汉词典

  • creative accounting

    英:[kriˈeitiv əˈkaʊntɪŋ]   美: [kriˈetɪv əˈkaʊntɪŋ] 

    creative accounting 基本解释

    n.

    创造性会计,伪造账目;

    英英释义

    Creative accounting

    Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors.

    以上来源于:Wikipedia

    creative accounting 相关例句

    权威例句

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    Good, bad or ugly? On the effects of fiscal rules with creative accounting
    What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU
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