It is possible for the listed companies to make the false accounting information in the four stages such as business occurring . accounting recognition accounting measurement and accounting disclosure . chapter 5 talks about the author ' s opinion on how to recognize and refuse the false accounting information 本部分按照会计程序发生的先后分经济业务的发生、会计确认、会计计量、会计报告等四个阶段对上市公司常用的会计报表的作假手段进行了揭露。
Accounting includes the design of accounting systems , preparation of financial statements , audits , cost studies , development of forecasts , income tax work , computer applications to accounting processes , and the analysis and interpretations of accounting information as an aid to making business decisions 会计核算制度包括设计,编制财务报表，审计、核算成本，预算开支,计算个人所得税，以及为协助业务决策而运用计算机会计程序做的会计信息的分析和解释工作等等。
Adding that he had learnt much from the case , he continued , " in the early stages we did encounter many problems in relation to the finance and business areas . but after working with the professionals for some time , my knowledge of financial matters and , gradually , accounting procedures and stock market operational procedures improved and they no longer posed any difficulties . this is a great help to me in similar investigations in future . 他说从中学到许多新事物：早期的确面对很多财经商业方面的问题，但因为参与本案调查，有机会跟专业会计师一起工作，边做边学，渐渐地发觉自己的财经知识亦有所增长，甚么会计程序股票市场运作，一概难不到我，对日后调查类似性质的案件有很大帮助。
Earnings management ( em ) is an lssue central to e111plrical accounting research ln usa in tl1e last 20 years em occurs when managers use judgment in financial reporting and in structuring transactions to a ] ter financiai reports either to mislead stakeholders about the underlying econo111ic performance of the company or to influence contractual outcomes that depend on reported accounting numbers 盈余管理是近二十年来首先从美国兴起的实证会计研究的一个重要领域，凡是企业管理人员在财务报告中为了个人效用最大化或企业价值最大化，运用个人判断进行会计程序选择，改变财务报告，从而达到误导企业利益相关者或者影响依赖会计报告数字的合同结果的目的的行为，都属于盈余管理行为。
Prepare balance sheet account reconciliation ; recommend solutions to issues and improvement measures for related accounting procedures ; review current processes for re - engineering or automation opportunities ; ensure compliance with established policies and procedures ( local and corporate statutory reporting and filing requirements 准备负债资产表账户调节；推荐相关会计程序问题的解决方案和改进的方法；复核最近的程序看是否有重新策划或自动化的机会；确保政策与流程的一致性（地方与法人的有关法令的报告和编档保存的要求） 。
