re at the turn of the new management is to acknowledge failure or deficit because the old management and new management wanted to avoid such failures. This technique can also recognize the costs in future periods and the loss of the current period when the plight of the unfortunate who can not be avoided in the current period. Consequently, the management do the cleaning themselves by charging the cost estimates to come and do clear the decks. As a result, the next period earnings will be higher than it should be.
这种模式可能在没有组织压力的情况下发生。在新管理层之交，他们承认失败或赤字，因为旧管理层和新管理层都希望避免这种失败。当不幸者的困境在当期无法避免时，该技术还可以识别未来时期的成本和当期的损失。因此，管理层通过收取即将到来的成本估算来自行清理甲板。因此，下一期的收益将高于预期。
Example is according Vinnari and N’Asi (2008) mentions that creative accounting in this case is more likely to lead to the intended use of the accounting for financial reports “misleading” users so as to preclude the user to achieve the purpose of the use of such financial statements. Once a common form used is to bring a wide variety of fictitious transactions for the purpose of manipulating the balance of the balance sheet or the aim of transferring profits between accounting periods.
Vinnari和N'Asi提到，在这种情况下，创造性会计更有可能导致财务报告会计的预期用途“误导”用户，从而阻止用户实现使用此类财务报表的目的。曾经使用的一种常见形式是为了操纵资产负债表的余额或在会计期间之间转移利润而进行各种各样的虚构交易。
Income minimization 收入最小化
It is similar to ‘taking bath’ but less extreme. This pattern was made during the company’s profitability is very high with the intention that does not get noticed by the parties concerned (political aspects of cost). Measures taken by the write-off may be on capital and intangible assets, the imposition of advertising costs, costs of research and development, Efforts successful methods for the petroleum companies and so on. The deletion is done when the other techniques still show the operating results still seems to attract interested parties. The aim of this deletion is to achieve a rate of return on assets is desired.
它类似于“Taking Bath”，但没有那么极端。这种模式是在公司盈利能力非常高的时候制定的，目的是不引起相关方的注意（成本的政治方面）。注销所采取的措施可能涉及资本和无形资产、征收广告成本、研发成本、石油公司的成功方法等。当其他技术仍然显示出经营成果时，删除似乎仍然吸引了相关方。删除的目的是实现所需的资产回报率。
Income maximization 收入最大化
Maximization of profit for the purpose of obtaining a larger bonus, which reported earnings remained below the upper limit set.
以获得更大奖金为目的的利润最大化，报告的收益仍低于设定的上限。
Income smoothing 收入平滑
Income smoothing is the most popular and frequently performed. The companies do this to reduce the volatility of net income. The Company may also flatten net profit for the external reporting with the intention of the company’s internal information delivery to the market in predicting long-term profit growth.
收入平滑是最受欢迎和最经常执行的。这些公司这样做是为了减少净收入的波动性。公司还可能为外部报告拉平净利润，以期在预测长期利润增长时向市场提供公司内部信息。
The timing of revenue and expense recognition 确认收入和费用的时间
This technique can be done by making a specific policy with regard to time or timing of a transaction such as the premature recognition on the sale.
这项技术可以通过制定关于交易时间或时机的具体政策来实现，例如对销售的过早确认。
How to Detect and Prevent Accounting Fraud in Creative Accounting Practices 如何在创新会计实务中发现和预防会计舞弊
Creative accounting has adverse implications for the company, either the owner of the company and investors who want to invest into the company. There are several methods and ways that can to detect creative accounting and how to prevent it.
创造性会计对公司有不利影响，无论是公司所有者还是想投资公司的投资者。有几种方法和方法可以检测创造性会计以及如何防止它。
Fraudulent financial reporting in a company is to be a big impact on all those who base their decisions on the information in the financial statements. Therefore, public accountant should be able to prevent and detect it early to avoid fraud. To determine the existence of fraud, usually indicated by the onset of symptoms in the form of red flags of fraud indicators, such as unethical behavior management. Red flag is usually always must be appear in every case of fraud is happening.
公司中的欺诈性财务报告将对所有基于财务报表信息做出决策的人产生重大影响。因此，会计师应能及早发现和预防舞弊行为。确定欺诈的存在，通常通过症状的出现来表示欺诈的危险信号，如不道德的行为管理。危险信号通常总是必须出现在每一个正在发生的欺诈案件中。
Mulford and Comiskey (2002) wrote a journal related to creative accounting, entit
