英和和英

名詞

creative accounting (uncountable)

1. (business, euphemistic, sometimes humorous) Financial accounting practices which are usually not explicitly illegal, but which are unorthodox, imaginative, usually misleading, and of questionable ethics.
   • 2002, R. Boyes, R. Owen, and A. Sage, "Europe's economies face a winter of discontent," The Times (London), 23 Dec.:

     Italy’s public deficit is within the EU limit of 3 per cent of GDP, but only with the help of some creative accounting by the Government’s number-crunchers.