creative accounting

This paper first analyses the contributive reasons and economic consequences of the creative accounting on the basis of the contract theory;

本文借鉴契约理论的思想，对创造性会计的产生原因及经济后果进行了分析，在此基础上提出了一个关于创造性会计的新的定义。

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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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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。

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a discussion of creative accounting

创造性会计刍议

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

20世纪80年代很多表面上的利润增长都是靠做假账做出来的。

《柯林斯高阶英汉双解学习词典》

an analysis on the creative accounting and its countermeasures

会计造假的剖析与治理对策

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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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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。

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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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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。

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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。

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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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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

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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。

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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

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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。

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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。

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