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
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。
Copyright © 2000-2023 Sciref.net All Rights Reserved
京ICP备2021023879号
更新时间:2025/7/26 17:28:50