英语翻译Earnings management is the management of enterprises in order to give the benefit of enterprise an individuals,though the use of earnings of the use of accounting and non-accounting methods to enable enterprise to book behavior not illega
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英语翻译Earnings management is the management of enterprises in order to give the benefit of enterprise an individuals,though the use of earnings of the use of accounting and non-accounting methods to enable enterprise to book behavior not illega
英语翻译
Earnings management is the management of enterprises in order to give the benefit of enterprise an individuals,though the use of earnings of the use of accounting and non-accounting methods to enable enterprise to book behavior not illegal or fraudulent manipulation.In reality,more than that was dressed in “lawful” cloak of illegal manipulation,to the quality order has brought about tremendous negative impact.
英语翻译Earnings management is the management of enterprises in order to give the benefit of enterprise an individuals,though the use of earnings of the use of accounting and non-accounting methods to enable enterprise to book behavior not illega
盈余管理是企业或个人为了获益的一种管理方式.企业通过会计或非会计手段 提前预订自己想要的盈余状况.不仅包括合法行为,也包括非法 欺诈操纵.实际上,很多都是些,披着合法的外衣 非法操纵 的勾当.,这种做法对会计信息的质量造成很大伤害,甚至对整个社会和经济秩序都带来了负面影响.比如使用饼干罐会计策略:cookie jar accounting
ps:“饼干罐会计”策略(公司企业的一种作帐方式:在营运良好的年度,储备部分资金以降低盈余,但在营运不佳的年度则运用这笔资金来提高盈余,给人以该公司年年获利、财物平稳的印象)
请楼主下回打全文本.漏字缺句等于凭空增加难度啊.
盈余管理是企业管理,以使企业受益,虽然企业效益使用了会计和非会计的方式,但这使企业的行为不是违法或欺诈性的操控。事实上更多是穿了"合法"外衣的非法操作,这给质量秩序带来了极大的负面影响