A distinction mode for profit manipulation is being structure include contrast between cash flows and accrual accounting , the analyses of profit resource , the proportion of bad asserts and the proportion of the relative - party payables . the guiding ideology and method is being sum up , which has been drawn from others " research results . in order to correct the distortion , not only incomplete systems of issuing , governing and correct rights in capital market should be correct , but also accounting action of list companies and auditing action of cpa should be appropriate or be blaze new trails 研究了从企业披露的财务报告和审计报告等资料中识别利润操纵的方法，并在参考美国的coso关于舞弊财务报告的最新研究成果的基础上，从现金制与应计制财务指标的对比、利润来源分析、不良资产的比例、关联方占用比例等四个方面出发，构建了一个利润操纵行为的识别模式。
To him , buying a car means a reduction of cash in hand for the procurement of an asset . however , if the government decides to purchase a new car for a particular department , under the existing cash - based accounting system , such cost will be regarded as an expenditure rather than an asset 对他来说，购买汽车是将手头现金减少，用以添置资产，但如果政府决定购买一部新的车辆作某部门之用，根据目前采用的现金收付制(以下简称现金制) ，这类费用皆被视为支出，而不会被列为资产。
To him , buying a car means a reduction of cash in hand for the procurement of an asset . however , if the government decides to purchase a new car for a particular department , under the existing cash - based accounting system , such cost will be regarded as an expenditure rather than an asset 对他来说，购买汽车是将手头现金减少，用以添置资产，但如果政府决定购买一部新的车辆作某部门之用，根据目前采用的现金收付制(以下简称现金制) ，这类费用皆被视为支出，而不会被列为资产。
