“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	aircraft captive trajectory system in wind tunnel aircraft cargo system aircraft carrying device aircraft ceiling aircraft center of gravity aircraft cockpit ergonomics simulation aircraft combat effectiveness simulation aircraft combat simulation aircraft communication addressing and reporting system aircraft compact range for RCS measurement of scale aircraft model aircraft component aircraft component assembly aircraft component force test in wind tunnel aircraft components assembly aircraft comprehensive ground test bed calibration technique aircraft concept design tests aircraft controlability aircraft control motion aircraft control surface aircraft damp heat test aircraft delay analysis aircraft digital prototype aircraft aircraft door control aircraft dorsal fin aircraft drag parachute

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。