中科新闻网商汤灭夏经验教训:谁能帮忙翻译一下？谢谢了！关于盈余管理的。
来源：百度文库 编辑：中科新闻网 时间：2024/04/28 02:56:51
Analyzing reserves for uncollectible accounts could also provide clues of abusive earnings management. Receivables growth not also reflected in the allowance could be a sign that managers are aware that revenues were recorded prematurely. It could also be a sign that managers have deliberately understated their reserves for uncollectible accounts or recorded fictitious revenues. Both Lucent and Cendant decreased their reserves for uncollectible accounts at times when revenues and receivables were rising.
另外， 为uncollectible的说明分析保存能提供了辱骂性的收入管理的线索。另外， 不映在津贴中的应收票据成长能是教练知道岁入提前被记录的记号。另外， 它能是教练为uncollectible的说明或记录的虚构的岁入慎重地克制性地表述他们的保存的记号。当岁入和应收票据上升的时候，美国朗讯科技公司和Cendant使他们的保存为uncollectible的说明经常减少了。