“盈余管理”的概念、定义、翻译、参考文献-科学参考

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	opera adages opera apprenticeship opera art film opera brick carvings of the Bozhou Gorgeous Dramatic Stage opera brick carvings on the Ye clan’s buildings in Longyou County opera brick engravings at Baiyun Temple on Mount Zituan opera buffa opera carvings of the Foshan Ancestral Temple opera chest of Xiawa Troupe in Aohan Banner opera compere opera costume for attendants and soldiers opera costume for eunuchs opera costume of a military officer opera costumes and paraphernalia opera costumes of Chunlin Troupe of Shangyuan Village, Xiushui County opera costumes of the Qing Dynasty preserved in the Youth Peking Opera Troupe of Tianjin City opera deities Opera Department of Shanghai Theatre National Salvation Association opera ending opera face paintings of Ming and Qing dynasties collected in the Zhuiyu Chamber of Mei clan Opera Facial Makeups for Clowns opera facial mask opera facial paintings of the Qing court opera feature film opera film

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。