fill the mandate of the budget that has been set. The use of terminology in the income statement, as the term is the restructuring that turned out to cost restructuring included the elimination of inventory, severance payments and the cost of layoffs, elimination of assets, relocation expenses and asset impairment charges.
费用/收入的集团账户经常处于净额结算中。该公司只报告了费用/收入总额，没有详细说明账户组的详细信息。一个例子是美国总会计局（GAO）进行的一项研究表明，创造性会计的一系列形式已经出现。Stalebrink和Sacco（2007）引用的研究结果发现，有证据表明，美国国防部故意滥用会计原则，为了履行既定预算的任务，转移下一个报告期的工资支出。损益表中术语的使用，因为该术语是指最终被证明是成本重组的重组，包括存货的消除、遣散费和裁员成本、资产的消除、搬迁费用和资产减值费用。
Determining the level of materiality of a transaction. With the concept of materiality, companies can categorize transactions are actually material becomes immaterial.
确定交易的实质性水平。有了实质性的概念，公司可以对交易进行分类，而实质性交易实际上变成了非实质性交易。
Problems with Cash-flow Reporting 现金流量报告的问题
As previously described in the Share Price Effect, investors are interested in companies that have a good earning power and sustainable. Thus, future cash flow is to be good anyway. For the creditors, with good cash flow, debts to be smooth.
正如前面在股价效应中所描述的，投资者对具有良好盈利能力和可持续性的公司感兴趣。因此，未来的现金流无论如何都是好的。对于债权人来说，有了良好的现金流，债务才能顺利。
It has become a common thing that the net cash flow from operating activities is a manifestation of operating income in the income statement. The net cash flow is becoming the main measuring tool on the company’s ability to gain a sustainable cash flow.
经营活动产生的现金流量净额是营业收入在损益表中的一种表现形式，这已成为一件普遍的事情。净现金流正成为衡量公司获得可持续现金流能力的主要工具。
In the reporting of cash flows in accordance with GAAP, cash flow is divided into cash flows from operating activities, financing activities and investing activities. Form of presentation of cash flow statement consists of the indirect method and direct method. In the indirect method, cash flows from operating activities are calculated from net income adjusted for non-cash transactions in the income statement. Meanwhile, the direct method cash flow from operating activities is shown based on cash transactions in income.
在根据公认会计原则报告现金流量时，现金流量分为经营活动、融资活动和投资活动产生的现金流量。现金流量表的列报形式包括间接法和直接法。在间接法中，经营活动产生的现金流量是根据损益表中为非现金交易调整的净收入计算的。同时，经营活动产生的直接法现金流量以收入中的现金交易为基础列示。
In practice, cash flow from operating activities is only known by some users of financial statements, but is not known by the investors and creditors. Both of these stakeholders to focus more on financial performance. As a result, they tend to assume that the cash flow statement is correct. In fact, cash flow statement, in particular the operating cash flow, is also of creative accounting.
在实践中，经营活动产生的现金流量只有财务报表的一些用户知道，而投资者和债权人并不知道。这两个利益相关者都应更加关注财务业绩。因此，他们倾向于认为现金流量表是正确的。事实上，现金流量表，特别是经营性现金流量表也是一种创造性的会计。
Causes and pattern of Creative Accounting 会计创新的原因与模式
Stolowy and Breton (2000) called creative accounting is a part of the accounting manipulation, which consists of earnings management, income smoothing and creative accounting itself. In this understanding of the creative accounting that does not mean accountants who use the accounting understanding, but the parties who have an interest and the power to use creative accounting, such as managers, accountants, government, industry associations, and so on. Things that because creative accounting is due to the policy of the company that caused a lot of the management of data manipulation in order to gain a more in particular the manager of the company. The manager reacted to the financial reporting by Watts and Zimmerman (1986) are classified into three hypotheses that the founder positive theory still assumed reasonable creative accounting, namely:
Stolowy和Breton称创造性会计是会计操纵的一部分，它包括盈余管理、收入平滑和创造性会计本身。在这种对创造性会计的理解中，并不意味着会计人员使用了对会计的理解，而是有利益和权力使用创造性会计的各方，如管理人员、会计师、政府、行业协会等。事情之所以如此，是因为创造性会计是由于公司的政策导致了大量的数据操纵管理，以获得更特别的公司经理。管理者对Watts和Zimmerman的财务报告的反应分为三个假设，创始人实证理论仍然假设合理的创造性会计，即：
Bonus plan hypothesis 奖金计划假设
Healy (1985) in Scott (1997) suggest that managers often behave in line with the bonus will be awarded. If the bonus is awarded depend on the profits that will be generated, then the manager will do ‘cre
