单词 | kiting |
释义 | kiting 1) See: 2) An informal US name for the dishonest practice of improving the apparent cash position in a company's accounts by paying a large cheque on the last day of the accounting period from one of its current accounts into a second current account. Because the first account will not have been debited, but the second account will have been credited, the overall cash position is temporarily overstated. 3) The act of changing a cheque illegally by altering the amount to be drawn. 4) The practice of artificially driving up the market price of a share. |
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