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    • 1. 【婉】創造性會計,偽造帳目 They had to do some creative accountancy to balance their accounts. 他們必須做假帳才能平衡帳目。

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    • Creative Accounting: Definition, Types, and Examples - Investopedia
      • Creative accounting consists of accounting practices that follow required laws and regulations but capitalize on loopholes in accounting standards to falsely portray a better financial image of a company. Creative accounting techniques vary and evolve as regulations change to close the loopholes that allow them.
      www.investopedia.com/terms/c/creative-accounting.asp
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  3. 2023年7月10日 · Creative accounting consists of accounting practices that follow required laws and regulations but capitalize on loopholes in accounting standards to falsely portray a better financial image of a...

    • Daniel Liberto
  4. Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of

  5. 2024年1月8日 · Creative accounting refers to the practice of manipulating financial data to present a better picture of a company’s financial performance than what is actually the case. While there are many reasons why companies engage in this practice, the following are some of the most common motives behind creative accounting.

  6. 2014年6月10日 · 创造性会计 (Creative Accounting),也称寻机性会计. [ 编辑] 创造性会计行为概述. 创造性会计也称寻机性会计 ,出自于美国会计学家 格里夫斯 1986年出版的《创造性会计》一书,它是指在不违背 会计准则 和有关会计法规的条件下,为达到某种目的而有意识地选择会计处理方法的活动。 一般认为,创造性会计产生于美国20世纪80年代的 经济衰退 期。 创造性会计的出现,与当时 经济环境 的压力有关,但 会计规范 的灵活性和不完善性也是其产生的重要原因。 [ 编辑] 我国 上市公司 创造性会计行为现状.

  7. 2024年1月3日 · Creative Accounting Definition. Creative accounting is a method used to make or interpret accounting policies falsely to misuse the accounting techniques and standards being set by the accounting bodies. It is an exploitation of loopholes in our accounting system and audit system after the accounts are finalized.

  8. 2023年6月13日 · Updated on June 13, 2023. Fact Checked. Why Trust Finance Strategists? Table of Contents. What Is Creative Accounting? Creative accounting or aggressive accounting is a method used to manipulate financial figures. It does not violate the letter of the law or accounting standards but it is very much against their spirit.

  9. 2024年3月8日 · Creative accounting involves exploiting loopholes in accounting standards to present a misleadingly positive financial image of a company. This article explores the definition, workings, types, real-world examples, and implications of creative accounting, emphasizing its impact on investors and the importance of vigilance.