上市公司常见利润操纵方法浅析

A simple analysis on profit operating ways of the marketing companies

企业会计报表应该真实、公允地反映企业的经营成果,但实际生活中,企业管理层也会为了某种目的而进行利润操纵。操纵利润的方法有挂账处理、变更计提手段、调整非经常性收入等。会计报表使用者要学会识别这些方法。

s: Enterprises' account statement should truly and justly reflect the managing results of the enterprises. But in reality, the enterprise employers may operate the profit for some purpose. The ways to handle profit are different. To the users of account statements, they should recognize these ways.