a euphemism referring to the accounting practices that may follow the letter of the rules of standard accounting practices, but clearly deviated from the spirit of the regulation.
因此，本篇essay认为创造性会计的意义是许多会计丑闻的根源，许多会计改革建议通常集中在对资本和生产要素的最新分析上，这将真正反映增加值的方式。创造性会计和盈余管理是一种委婉的说法，指的是可能遵循标准会计实务规则的文字，但明显偏离规则精神的会计实务。
Elements of Creative Accounting 创造性会计要素
According to Charles W. Mulford and Eugene E. Comiskey Creative Accounting split into several elements, namely:根据Charles W.Mulford和Eugene E.Comiskey的说法，创意会计分为几个要素，即：
Recognizing Premature or Fictitious Revenue 确认过早或虚构收入
Recognizes income premature or fictitious income is different if the terms of aggressive accounting. For premature revenue, recognition is in accordance with GAAP. Meanwhile, for the fictitious revenue, income is recorded in the absence of sales that occurred.
如果采用激进会计条款，过早确认收入或虚构收入是不同的。对于过早收入，按照公认会计原则确认。同时，对于虚构的收入，在没有发生销售的情况下记录收入。
The shape of the premature revenue recognition of sales can be done when the goods are already booked, but has not been sent or the goods have been shipped, but not yet booked. Meanwhile, examples of fictitious sales are backdated invoices, delivery date modified, or deliberately false record sales.
销售收入过早确认的形式可以在商品已经预订但尚未发送或商品已经发货但尚未预订时进行。同时，虚构销售的例子有追溯发票、修改交货日期或故意虚假记录销售。
Aggressive Capitalization & Extended Amortization Policies 激进的资本化和延期摊销政策
In an aggressive capitalization policy, the company reported expense or loss for the year as assets. As a result, the cost of admission is delayed and increased profit. Furthermore, assets or deferred expense is amortized over several years.
在积极的资本化政策中，该公司将当年的支出或亏损列为资产。因此，入场费被推迟，利润增加。此外，资产或递延费用在几年内摊销。
Misreported Assets & Liabilities 误报资产和负债
In many cases, the value of overvalued assets and / or liabilities undervalued with the aim of earning power is higher and stronger financial position. With a high profit, automatically retained earnings and equity value will rise.
在许多情况下，以盈利能力为目的而被高估的资产和/或被低估的负债的价值是更高、更强的财务状况。如果利润高，自动留存收益和股权价值就会上升。
Some potential asset accounts are reported overvalued accounts receivable, inventory, investments (which are classified as trading, held to maturity or available for sale). Liability account which recorded undervalued them are accrued expense payable, accounts payable, tax liabilities, and contingent liabilities.
一些潜在资产账户被报告为高估的应收账款、存货、投资（分类为交易、持有至到期或可供出售）。记录低估的负债账户包括应计费用、应付账款、税收负债和或有负债。
Getting Creative with the Income Statement 在损益表中发挥创意
The game the numbers in the income statement occurs at speeding up or slowing down the recognition of revenues and expenses. In this case the profit is set for some of the reporting period.
损益表中的数字发生在加速或减缓收入和费用确认的游戏中。在这种情况下，利润是为报告期的一部分设定的。
In addition, the presentation of the report may be either single-step or step allows the company plays subtotal numbers, classification of accounts, financial statements and notes. For example, elements of business income reported as income beyond business or otherwise, expenses included in cost of sales in the group reclassified to operating expense account or opposite. Thus reclassification of course will affect the sub total gross profit or operating profit postscript is often used as a source of information for decision making.
此外，报告的呈现可以是一步或一步，允许公司播放小计数字、账户分类、财务报表和注释。例如，报告为业务外收入或其他收入的业务收入要素，包括在集团中重新分类为营业费用账户或相反账户的销售成本中的费用。因此，重新分类当然会影响毛利润或营业利润的小计。附言经常被用作决策的信息来源。
Other examples are included in the accounting creativity in the income statement occurs in:其他例子包括损益表中的会计创意
The group accounts of expense / income are often in the netting. The company only reported a total of expense / income without elaborating the details of the account group. An example is a study conducted by the General Accounting Office (GAO) United States indicate the occurrence of a series of forms of creative accounting. The results of the study as quoted Stalebrink and Sacco (2007) found evidence that the US Department of Defense intentionally abusing accounting principles to shift the salary expense for the next reporting period in order to ful
