| 1. | Window - dressing is an unfair way of attracting customers
粉饰帐目不是吸引客户的公正方式。 |
| 2. | The company ' s support of scientific research is just window - dressing
这个公司支持科学研究只不过是摆样子给人看的 |
| 3. | Substance should triumph over form in situations of window - dressing and off - balance - sheet financing
在存在着“作假帐”和表外融资的情况下，资产的实质比形式更重要。 |
| 4. | Because the operator of listed company has strong motive to window - dress financial report by earnings management methods
该如何进防范?这是笔者进行该篇论文写作的最终目的。 |
| 5. | Those politicians talk about improving our society , but they ' re just window - dressing . they really only care about * money
那些政客说改善我们的社会，其实就是在装样子，他们真正关心的是挣钱。 |
| 6. | Livedoor executives are suspected of violating the securities exchange law by window - dressing the accounts of group companies and providing false information to manipulate the market
活力门高管人员涉嫌违反证券法，粉饰集团公司会计账目，并提供虚假信息以操纵市场。 |
| 7. | If the changes are more than just cynical window - dressing designed to attract foreign investment , they will mark a profound shift in what china wants people to know not only about its companies , but also about its economy and its government
如果这些举措不仅仅是为吸引外资而做的粉饰，它们标志着中国希望他人知道其公司、经济和政府正进行重大转变。 |
| 8. | However , group enterprises can also take advantages of their cross shareholding relation , making various abnormal transactions to evade tax , to manipulate benefits between companies , to window - dress financial reports in order to gain advantages of their own or for the others
但集团也可利用其相互影响控制之便利性，预作种种不合常规之交易安排以规避税负，进行利益输送、窗饰报表，图利自己或他人之目的。 |
| 9. | Analyzing different specific accounting business in different asset reorganization , we also analyze the problems produced in analysis . through the extensive investigation of reorganization in listed companies , analyzes the current situations of reorganization in details . in view of the mal - position of asset reorganization in listed company , point out it is an edge behavior but never a " window - dressing " tool , whose risk and price should be measured in practice with financial theory
通过对近年来上市公司资产重组业务的广泛调查，对当前我国上市公司资产重组的现状进行了具体分析，并针对上市公司资产重组定位中存在的种种误区，提出资产重组是调整企业边界的交易行为，与此相对应的会计理论和实务也应该能够计量和报告重组中的风险和代价，而不应该成为粉饰企业的工具。 |
