ACCA考試在國內的考點有幾十個，學員可以在就近的城市報名參加考試。ACCA考試是幫助學員掌握財會知識的過程，通過課程的學習，讓學員成長為一名優(yōu) 秀的財會人。那么，怎么去學習ACCA考試earning management的內容？
ACCA考試earning management的內容要學習的并不算是很少，學員在備考的時候，需要對基礎的知識點有自己的理解。ACCA考試對學員來說，需要有自己的總結與運用才是zui關鍵的。
1、definition
exercising Judgment with regard to financial reporting and structuring transactions so as to give a misleadingly optimistic picture of a company' s performance.
操作方法：to delay a hit to profit or loss for the year
earning management
2、incentive
to obtain a potential Investor's Investment or an existing investor to increase their shareholding
to ensure a particular years results are well received by investors
maintain a strong position within the market
to secure a bonus that depends on profit
3、limitations
in the long term:
earnings management is not a substitute for sound and profitable business
and cannot be sustained
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