creative accounting

creative accounting

美 　英

• n.创造性做账（指用取巧的方法入账）
• 网络创造性会计；寻机性会计；创意会计

英汉解释

n.	1. the practice of showing financial information in a way that gives a false idea but is not illegal

例句

Creative accounting -- which is just a polite way to talk about cooking the books -- is nothing new for countries.

伪造账目（这一对编纂会计资料相对客气的说法）对于那些国家而言并不陌生。

Paying cash or using a personal card, however, also opens the door to more-creative accounting when filing expense reports.

然而，支付现金或者使用个人信用卡也为提交支出报告时虚报账目开了方便之门。

The last time such a gap appeared was in the late 1990s, an era of much creative accounting.

上次这种差距出现是在1990年代末期，那个多种创造性会计方式出现的年代。

One of the creative accounting aims is represented by the income smoothing technique.

会计的创造性目标之一是由平滑技术收入的代表。

Someone called it as "creative accounting" and used economics ideas to prove the rationality and possibility.

但是业界却有人将之命名为“创造性会计”，并以经济学观点论证其合理性和可能性。

Let's not forget that "creative" accounting is not intended as a compliment.

别忘了，作“假”账的初衷并不是为了获得称赞。

But the seriousness of the situation deserved more than creative accounting and confidence tricks.

但鉴于局势的严重性，仅仅靠寻机性会计行为和骗取市场信任是不够的。

A mixture of creative accounting and substantive amendment on both the cost and revenue sides is closing the financing gap.

在成本与税收两方面采取的创新会计处理和实质性补充措施，正在填补融资缺口。

The multitude of methods used by creative accounting and engineering differ with the substance.

由创意和工程使用的会计方法与多种不同的物质。

To start, experts recommend using a trick called creative accounting.

首先，专家们推荐一种被称作创造性记账的方法。

Unlike cooking the books, creative accounting is generally legal.

与作假帐不同的是，创造性会计一般是合法的。

Unlike creative accounting, it is an illegal practice.

与创造性会计不同的是，这是一种违法行为。

Because these two? They came to my dad and they toldhim to do some creative accounting.

这两个出现在餐桌上我的父亲，问他开始与创造性会计。

Research on the Interaction between Creative Accounting and Accounting Standards

创造性会计与会计准则的互动关系研究

An Analysis on the Creative Accounting and Its Countermeasures

会计造假的剖析与治理对策

Uncovering creative accounting: a business field guide to better financial decisions

创造性会计：公司制定财务决策实践指南

The Challenge and Measures of Creative Accounting to the Accounting Standards

创造性会计对会计准则的挑战及对策

Creative accounting; profit manipulation; K-S test; Accrued profit;

创造会计；利润操纵；K-S检验；应计利润；

A Discussion of Creative Accounting

创造性会计刍议