术语“亏损”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000348 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 亏损/ |
| 汉语术语长度 Length | 1 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | |
| 编纂人 Compiler | 沈琮育 |
| 编纂日期 Date of Compilation | 2016-02-15 00:00:00 |
汉英语境1
英译术语:
loss
汉语语境:
自愿性会计政策变更是企业进行盈余管理的重要手段。盈余管理包括收益平滑、巨额冲销和政策诱增式盈余管理。巨额冲销就是有意做大亏损，其目的主要是为了建立秘密准备，以便企业在不远的将来能够在账面上“扭亏为盈”。
英语语境:
Voluntary accounting change is an important method of surplus management within an enterprise. Surplus management includes practices of income leveling, taking a big bath and increasing surplus through policy. Taking a big bath refers to a deliberate act of making a big loss for the purpose of preparing secretly to keep an account of "turning loss into gain" in the near future.