摘要
借助各种财务比率指标可识别公司会计信息的真伪。若公司的某项财务指标超出正常值范围 ,就应引起警觉。
With the help of all kinds of financial rates,we can tell the genuine accounting information the from sham accounting information.If some financial index is beyond the normal range,we should be alert.
出处
《安徽工业大学学报(社会科学版)》
2004年第1期80-81,共2页
Journal of Anhui University of Technology:Social Sciences
关键词
会计信息
财务比率
失真
造假
accounting information
financial rate
lack fidelity
counterfeiting