creative accounting

音標發(fā)音

The last time such a gap appeared was in the late 1990s, an era of much creative accounting.
上次這種差距出現是在1990年代末期，那個多種創(chuàng)造性會計方式出現的年代。
There was also some creative accounting, as government loans were channelled through the National Development Bank (BNDES) to keep them off the books.
還有一些創(chuàng)造性的行為，例如政府貸款通過國家發(fā)展銀行（BNDES）引導，保持不入賬。
Despite strong tax receipts, the government will balance its books this year thanks only to the sale of oil concessions and some creative accounting.
今年巴西政府雖然課稅不少，但要不是賣掉了石油開采權，再加上作了點兒假賬還是很難達到收支平衡的。

Those credits, for which the BNDES has offered IOUs, have led to accusations of creative accounting.
ECONOMIST: Brazil's booming economy
The result is an absurd combination of creative accounting, pointless penny-pinching and helpless inaction.
ECONOMIST: So much to do, so little time
The Treasury Department will now use a series of creative accounting measures to keep the nation operating.
FORBES: Fiscal Cliff: With Crisis Averted For Now, Investors Can Briefly Rejoice

ways of explaining how money has been spent, that hide what has really happened to it

Creative accounting is when companies present or organize their accounts in such a way that they gain money for themselves or give a false impression of their profits.