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cookie-jar accounting
名詞
不可算名詞
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.
日本語の意味
好調な年度の大きな利益や準備金を、業績の悪い年度の損失と相殺するために利用する会計手法。これにより、実際よりも損失が少なく見えるように財務状況を操作し、投資家を誤導する可能性がある。
英語の意味
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.
cookie-jar reserves
hands in cookie jars
caught in the cookie jar
caught with the cookie jar
first olive out of the jar
with one's fingers in the cookie jar
caught raiding the cookie jar
caught someone with a hand in the cookie jar
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