假帐

会计师因做假帐而被解雇了。

The accountant was sacked for cooking the books / accounts .

这是完全不懂做假帐的业余会计的水平。

Rank amateurs who know nothing about how to cook the books .

本部分主要介绍了偷税犯罪的一般侦查方法，包括：调查询问、查帐、无帐假帐情况的侦查和司法鉴定。

Part III , methods of investigation of crime of evading taxes .

他们必须做假帐才能平衡帐目。

They had to do some creative accountancy to balance their accounts .

做假帐而逃税可成为一种严重的犯罪。

Cooking the books for tax evading can be a serious crime .

他以做假帐的手法连续3年逃税。

He avoided paying tax for three consecutive years by doctoring his accounts .

他扬言将严惩作假帐的企业和主管人员。

He pledged tough penalties on corporations and chief officers who falsify accounts .

会计假帐法律治理研究

The Research of the Legal Countermeasures Against False Accountancy

从“不做假帐”看当前会计管理现状及其对策

See account management and it 's countermeasure from " do not falsify accounts "

你的意思是他们造假帐？

Do you think they padded the bill ?

目前有些企业出于种种目的，人为做假帐搞潜亏，具有很强的欺骗性、迷惑性和误导性。

It is cheating and fussing for some enterprise to make latent loss of enterprise now .

由于房地产投资失败，这家银行只能靠做假帐来勉强维持

Bad real-estate investments mean the bank has only kept itself afloat by cooking the books .

诚信为本，操守为重，坚持准则，不作假帐，是会计职业道德建设的重要内容。

It is important to keep faithfulness , adhere to principle and never do false accounts in accounting work .

对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。

Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October .

近年来有的财会人员经不住种种诱惑，采取非法手段，侵害国家、集体和人民的利益，其突出表现为做假帐。

Some accountants take illegal means especially make false accounting book to damage the interests of country 、 collectivity and demos .

文中引言部分提出问题，美国大公司假帐问题原因诸多，但深层次的原因在于公司治理结构。

The preface pointed out the topic : the root cause of the scandal is due to the corporate governance as well as many other problems related .

进而提出有针对性、操作性的治理措施，以期净化会计做假帐的行为。

And then The autor put forward the prevention measure that is aimed at the problem so as to purify the action of accountants ′ manipulation of account .

推断由实际情况或证据而作出推理的行为严厉打击伪造票据、凭证和做假帐等违法行为。

The act of reasoning from factual knowledge or evidence . Such violations of the law as forging invoices and vouchers and falsifying accounts must be dealt with severely .

对不按规定建帐或建假帐的业户，要责令其停业整顿、限期改正；

Those business households that fail to establish accounting books as prescribed or establish falsified accounting books shall be directed to suspend operations for consolidation and make corrections within the specified time period ;

减税措施之所以会到期，首先只是因为小布什政府在做假帐，目的是掩饰减税的长期成本。

The tax cuts are due to expire in the first place only because the Bush administration was cooking the books . The idea was to disguise the cuts ' long-term cost , which is colossal .

还有安达信，它本该是把腐败拒之门外的栅栏，却也抵挡不住诱惑，你们是怎么说的来着？他们做假帐。

Arthur andersen , another mega-corporation that was supposed to act as a guard rail against corruption . well , they could not resist the temptation either , and how do you say , they cooked the books .