creative accounting

名詞

婉語 ユーモラス文体 時々 不可算名詞

(business, euphemistic, sometimes humorous) Financial accounting practices which are usually not explicitly illegal, but which are unorthodox, imaginative, usually misleading, and of questionable ethics.

日本語の意味

型破りな会計実務。法律上は明確に違法とされないが、慣例にとらわれず数字の操作や解釈に創意工夫を施し、結果として誤解を招く可能性のある会計手法。 / 倫理的に疑問視される会計処理。企業が財務諸表の見せ方を工夫し、実際の経済状況を意図的に良く見せようとする実践。

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The CFO insisted the results were legitimate, but several analysts privately attributed the boosted earnings to creative accounting.

最高財務責任者は結果は正当だと主張したが、複数のアナリストは利益の水増しが疑わしいが婉曲的な会計処理によるものだと内心で考えていた。

詳細

意味（1）

(business, euphemistic, sometimes humorous) Financial accounting practices which are usually not explicitly illegal, but which are unorthodox, imaginative, usually misleading, and of questionable ethics.

Italy’s public deficit is within the EU limit of 3 per cent of GDP, but only with the help of some creative accounting by the Government’s number-crunchers.

詳細