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creative accounting

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creative accounting是什么意思
英式音标:[kriˈeitiv əˈkaʊntɪŋ]英式读音
美式音标:[kriˈetɪv əˈkaʊntɪŋ]美式读音
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词义:

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

用法:

权威例句

Creative Accounting

Creative accounting.

Creative Accounting

Creative accounting, fraud and international accounting scandals

Creative Accounting, Fraud and International Accounting Scandals

Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing

Creative Accounting or Creative Destruction? Firm-Level Productivity Growth in Chinese Manufacturing

FOOL THE MARKETS? CREATIVE ACCOUNTING, FISCAL TRANSPARENCY AND SOVEREIGN RISK PREMIA

Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing ☆

The Financial Numbers Game: Detecting Creative Accounting Practices

Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting

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
造句:

1. Much of the apparent growth in profits in the 1980s was the result of creative accounting.

20世纪80年代利润的显著增长中,有很多都是伪造账目的结果。

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2. If more capital is needed (as most expect), the Treasury will probably have either to embark on Enron-style creative accounting, or to become a majority shareholder.

如果更多的资金被注入(很可能出现这种情况),财政部或者进行安然式的会计假帐,或者成为主要控股者。

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3. With a bit of luck, some creative accounting, and harsh cuts.

这就需要多一点运气、多一些创意性计算和苛刻的开支缩减。

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4. 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。

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5. In-office teams handle business chores such as phone calls and accounting, but he believes the best creative output is delivered by designers who are allowed to work wherever inspiration strikes.

在办公室团队处理业务琐事,如电话和会计,但他相信,最具创造力的产量是由设计师们获准工作,而灵感罢工。

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6. So the British prime minister had to apply his well-known creative accounting and conjure up, in agreement with his “Gang of 20” colleagues, a boost of $1.1 trillion for the global economy.

因此,英国首相必须运用其声名远播的夸张描述以及恳切祈求,并获得“廿人帮“兄弟们的支持,注资全球经济1.1万亿。

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7. Creative accounting behavior is the common phenomenon in the world security market.

创造会计行为是全球证券市场普遍存在的不足。

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8. 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。

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9. 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。

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10. 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。

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11. 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。

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12. Auditors tend to let directors get away with murder, for if they protest at creative accounting the firm is promptly sacked in favor of a substitute that will not jib at economy with the facts.

审计员们一般都会让董事们过关,因为如果抗议公司篡改数据,他们马上就会被那些不会对实际经济状况挑刺的人替代。

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13. Since Obama has said that money for the cash-for-clunkers program needs to come out of existing stimulus spending, that might take some creative accounting.

因为奥巴马曾表示,先进购买老爷车程序需要走出现有的刺激消费,这可能需要一定的创造性。

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14. This apparent lack of progress is misleading, however. A mixture of creative accounting and substantive amendment on both the cost and revenue sides is closing the financing gap.

这项提议明显缺乏动力却令人费解,成本和税收面之间独创性的审计和实质性的修订,二者相混合正在填补财政空缺。

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15. The new act makes creative reformation on traditional law, and registered accountants and accounting companies will be affected greatly.

新法案的颁布对美国传统法规做了很多突破性的变革,注册会计师和会计师事务所无疑也因此受到重大影响。

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16. So the British prime minister had to apply his well-known creative accounting and conjure up, in agreement with his "Gang of 20" colleagues, a boost of $1.1 trillion for the global economy.

因此,英国首相必须运用其声名远播的夸张描述以及恳切祈求,并获得“廿人帮“兄弟们的支持,注资全球经济1.1万亿。

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17. When countries of the size of China and India, together accounting for 2.5 billion people begin to unshackle their creative energies, it impacts on the whole world.

当中印人口加起来有25亿的大国摆脱束缚,发挥创造力的时候,它的影响注定是世界性的。

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18. When countries of the size of China and India, together accounting for 2.5 billion people begin to unshackle their creative energies, it impacts on the whole world.

当中印人口加起来有25亿的大国摆脱束缚,发挥创造力的时候,它的影响注定是世界性的。

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creative accounting

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