English Dictionary

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。

The CEO's decision to rely on cookie-jar accounting after a strong year distorted earnings and gave investors a false sense of security.

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。

意味（1）

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.