creative accounting

美 　英

• n.創(chuàng)造性做賬（指用取巧的方法入賬）
• 網(wǎng)絡創(chuàng)造性會計；尋機性會計；創(chuàng)意會計

英漢解釋

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.

偽造賬目（這一對編纂會計資料相對客氣的說法）對于那些國家而言并不陌生。

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

然而，支付現(xiàn)金或者使用個人信用卡也為提交支出報告時虛報賬目開了方便之門。

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

上次這種差距出現(xiàn)是在1990年代末期，那個多種創(chuàng)造性會計方式出現(xiàn)的年代。

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

會計的創(chuàng)造性目標之一是由平滑技術(shù)收入的代表。

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

但是業(yè)界卻有人將之命名為“創(chuàng)造性會計”，并以經(jīng)濟學觀點論證其合理性和可能性。

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

別忘了，作“假”賬的初衷并不是為了獲得稱贊。

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

但鑒于局勢的嚴重性，僅僅靠尋機性會計行為和騙取市場信任是不夠的。

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

在成本與稅收兩方面采取的創(chuàng)新會計處理和實質(zhì)性補充措施，正在填補融資缺口。

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

由創(chuàng)意和工程使用的會計方法與多種不同的物質(zhì)。

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

首先，專家們推薦一種被稱作創(chuàng)造性記賬的方法。

Unlike cooking the books, creative accounting is generally legal.

與作假帳不同的是，創(chuàng)造性會計一般是合法的。

Unlike creative accounting, it is an illegal practice.

與創(chuàng)造性會計不同的是，這是一種違法行為。

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

這兩個出現(xiàn)在餐桌上我的父親，問他開始與創(chuàng)造性會計。

Research on the Interaction between Creative Accounting and Accounting Standards

創(chuàng)造性會計與會計準則的互動關(guān)系研究

An Analysis on the Creative Accounting and Its Countermeasures

會計造假的剖析與治理對策

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

創(chuàng)造性會計：公司制定財務決策實踐指南

The Challenge and Measures of Creative Accounting to the Accounting Standards

創(chuàng)造性會計對會計準則的挑戰(zhàn)及對策

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

創(chuàng)造會計；利潤操縱；K-S檢驗；應計利潤；

A Discussion of Creative Accounting

創(chuàng)造性會計芻議