英语词汇“income smoothing”的翻译、意思、用法、释义-英汉经管词典

单词	income smoothing
释义	income smoothing The manipulation by companies of certain items in their financial statements so that they eliminate large movements in profit and are able to report a smooth trend over a number of years. The practice is pursued because of the belief that investors have greater confidence in companies that are reporting a steady increase in profits year by year. It is doubtful if any regulations can totally prevent this form of creative accounting.
随便看	interest-rate parity theory interest-rate policy interest-rate risk interest-rate risk management interest-rate spread interest-rate swap interest-sensitive interest yield interim accounts interim dividend interim financial statements interim report intermarket spread swap Intermarket Trading System intermediary intermediate-term intermediation internal audit internal capital generation rate internal control internal growth internal rate of return Internal Revenue Code Internal Revenue Service International Accounting Standards Board

英汉经管词典收录了5297条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。