英语翻译One of the creative accounting aims is represented by th

英语翻译
One of the creative accounting aims is represented by the income smoothing technique.This consists in deliberate using of accounting policies aimed to report a net income series with a low fluctuations within
over a period in order to avoid the fairly report to the shareholders.This way,the management pursue to reduce the net income’s fluctuations from one period to another.The multitude of methods used by creative accounting and engineering differ with the substance.Recently
the creative accounting was associated with fraud in accountancy and the accounts’ lifting as a method in fraud’s waiting room.Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport,there has to make a difference between them:creative accounting
represents the manipulation of the accounts according to accounting regulation and the law,while the techniques that break the law are considered accounting fraud.Therefore,we can conclude that the
company using the creative accounting,benefit from the legislative niches and the flexibility of regulation in order to misreport the financial statements.Consequently,even if the creative accounting use is not an illegal practice,it is clear,that managers in financial difficulties,are looking to solutions,no matter there are unethical.Otherwise,the half truth and the lie can be suspected as fraud.

会计的创造性目标之一是由平滑技术收入的代表.这包括在审议报告的目的是用在低波动的净收入系列采用的会计政策
一段时间,以避免向股东报告相当.通过这种方式,减少管理追求一个时期的纯收入的波动而异.由创意和工程使用的会计方法与多种不同的物质.最近
创造性会计是与欺诈有关的会计帐目和'取消作为欺诈的等候室的方法.即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司,并旨在错报,有使他们之间的区别：创造性会计
代表对账目操纵按照会计制度与法律,而技术,被认为是违法的会计欺诈行为.因此,我们可以得出这样的结论
使用创造性的会计公司,受益于现有法律壁龛和监管的灵活性,以错报的财务报表.因此,即使是没有创造性的会计使用非法行为,它是明确的,即在财政困难的管理人员,正在寻找解决方案,认为无论是不道德的.否则,一半的真理和谎言会被人怀疑为欺诈.