作者ProfessorLin (ProfessorLin)
看板ntuACCT94
標題林世銘老師cookie jar reserve
時間Thu Jan 13 08:25:45 2005
那天導生會時,老師不記得哪位帥哥dude
拿著一篇會計英文文章問我cookie jar reserve
是什麼,老師答不出來。
今天早上我從電郵看到:
Question
What is "cookie jar" accounting?
Answer
Earnings management, often revenue reporting manipulation, that entails the use of reserves to smooth earnings volatility.
僅提供參考。 (電腦有點怪怪的) 林世銘 寒假快樂!
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 140.112.112.57
推 Eonjae:老師謝謝!!!!!我一定會好好唸稅法的 210.85.14.101 01/13
推 alberta:你是那位帥哥喔?? :D 218.161.10.125 01/13