cookie-jar accounting
(mathematics) Alternative spelling of semi-decidability (“property of being semi-decidable”)
A surname.
The act of one who shrugs.
An accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years, potentially misleading investors into believing that their losses are less than the actual value.
好調な年から準備金を取り崩して後年の損失に充てる会計慣行に頼るというCEOの決定は、利益を歪め、投資家に虚偽の安心感を与えた。
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