请输入您要查询的字词:
单词
盈余管理
释义
盈余管理
Encyclopedia
管理学
盈余管理
释
earnings management
盈余管理
企业为了实现特定利益集团(诸如控制股东、管理层等)的利益动机,利用会计准则允许的会计政策选择、会计估计及其变更的机会,做出有利的判断、选择和估计,从而使企业的会计过程与经济过程出现不一致,并损害其他利益相关者的利益的行为。 也称盈余操纵。
随便看
The Folk Culture of Geng Village
the folk story of Jiali county
The food of Northern barbarian tribes in ancient China
The Forbidden City
The Forbidden Phoenix
the force of civil law
The Forefront of Agriculture
The Foreign Parts
The Forest
The Forest of the Hanged Foxes
The Forest Ranger
the forgiveness system of antitrust
the formal rules of the game
the Former Residence of Tang Yin
The Former Site of Provisional Government of Republic of Korea in Chongqing
the forming and evolution of villages and small towns in China
the form of fluid
the form of water
the forms of labor contract
the formulate method of technology-based emission limits for stationary source
The Forsaken
The Fortunate Union
The Forty-First
The Forty-first
The Foundation and Construction of Ethics
科学参考收录了854744条科技类词条,基本涵盖了常见科技类参考文献及英语词汇的翻译,是科学学习和研究的有利工具。
Copyright © 2000-2023 Sciref.net All Rights Reserved
京ICP备2021023879号
更新时间:2026/1/9 9:07:25