creative accounting
US /kriˈeɪtɪv əˈkaʊntɪŋ/
UK /kriˈeɪtɪv əˈkaʊntɪŋ/

1.
創造性會計, 財務舞弊
the use of accounting methods to make a company's financial performance look better than it actually is, often by bending or breaking accounting rules
:
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The company was accused of using creative accounting to hide its debts.
該公司被指控使用創造性會計來隱瞞其債務。
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Regulators are cracking down on companies that engage in creative accounting practices.
監管機構正在打擊從事創造性會計行為的公司。