翻訳と辞書 Words near each other ・ Cookie Crew ・ Cookie Crisp ・ Cookie Cuccurullo ・ Cookie Cunningham ・ Cookie cutter ・ Cookie Cutter (Jim Bianco album) ・ Cookie decorating ・ Cookie diet ・ Cookie dough ・ Cookie Duster ・ Cookie exchange ・ Cookie Gilchrist ・ Cookie jar ・ Cookie jar (disambiguation) ・ Cookie Jar (song) ・ Cookie jar accounting ・ Cookie Jar Butte ・ Cookie Jar Group ・ Cookie Jar Kids Network ・ Cookie Jar Toons ・ Cookie Jar TV ・ Cookie Lavagetto ・ Cookie Lyon ・ Cookie Marenco ・ Cookie Monster ・ Cookie Monster (computer program) ・ Cookie Monster (disambiguation) ・ Cookie Mueller ・ Cookie press ・ Cookie pusher Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Cookie jar accounting ： ウィキペディア英語版 Cookie jar accounting Cookie jar accounting or cookie jar reserves is an accounting practice in which a company uses generous reserves from good years against losses that might be incurred in bad years. An example of a cookie jar reserve is a liability created when a company records an expense that is not directly linked to a specific accounting period -- the expense may fall in one period or another. Companies may record such discretionary expense when profits are high because they can afford to take the hit to income. When profits are low, the company reduces the liability (the reserve) rather than recording an expense in the lean year. The United States Securities and Exchange Commission (SEC) does not permit cookie jar accounting by public companies because it can mislead investors regarding a company's financial performance. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cookie jar accounting」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.