creative accounting

创造性会计, 会计操纵

the use of misleading accounting methods to present a company's financial position in a more favorable light

The idiom "creative accounting" emerged as a way to describe accounting practices that deviate from standard principles and guidelines. This expression became well-known in the late 20th century to describe a situation in which when people manipulate financial information for their own or the company's advantage.

Many companies engage in creative accounting practices to enhance their financial performance.
许多公司从事创造性会计做法以增强其财务表现。
She suspects that the company is currently involved in creative accounting to inflate their profits.
她怀疑该公司目前正在使用创造性会计来虚增利润。
The auditor is currently investigating whether creative accounting is being used to manipulate the financial statements.
审计员目前正在调查是否使用创造性会计来操纵财务报表。
Last year, it was revealed that the company had employed creative accounting techniques to misrepresent their financial position.
去年，有消息透露该公司采用了创造性会计技术来歪曲其财务状况。
The CEO resigned after the discovery of creative accounting practices that had been ongoing for several years.
在发现持续多年的创造性会计后，CEO辞职了。