ACCA考試在國內(nèi)的考點有幾十個，學(xué)員可以在就近的城市報名參加考試。ACCA考試是幫助學(xué)員掌握財會知識的過程，通過課程的學(xué)習(xí)，讓學(xué)員成長為一名優(yōu) 秀的財會人。那么，怎么去學(xué)習(xí)ACCA考試earning management的內(nèi)容？

ACCA考試earning management的內(nèi)容要學(xué)習(xí)的并不算是很少，學(xué)員在備考的時候，需要對基礎(chǔ)的知識點有自己的理解。ACCA考試對學(xué)員來說，需要有自己的總結(jié)與運用才是zui關(guān)鍵的。

1、definition

exercising Judgment with regard to financial reporting and structuring transactions so as to give a misleadingly optimistic picture of a company' s performance.

操作方法：to delay a hit to profit or loss for the year

earning management

2、incentive

to obtain a potential Investor's Investment or an existing investor to increase their shareholding

to ensure a particular years results are well received by investors

maintain a strong position within the market

to secure a bonus that depends on profit

3、limitations

in the long term:

earnings management is not a substitute for sound and profitable business

and cannot be sustained

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