按美国Kobler编著的会计词典解释,会计报表粉饰是指将企业的财务状况及经营成果按以下虚构事实予以表述:应计费用未予列入;虚列未实现的销货:隐藏或虚构负债金额;延长折旧年限;减少摊提折旧准备:保证或担保的应付票据未予表示等等。而笔者理解为,会计报表粉饰是指企业当局采用 According to the accounting dictionary compiled by Kobler in the United States, accounting report finishes refer to the presentation of the financial status and operating results of an enterprise according to the following fictitious facts: accrued expenses are not included; virtual unrealized sales: hidden or fictitious liabilities Amount; extension of depreciation period; reduction of amortization depreciation reserve: promissory notes guaranteed or guaranteed are not shown and so on. The author understands that, accounting statements, whitewash refers to the adoption of business authorities