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1·Profit manipulation is a comparatively prominent problem existed in Chinese listed companies.

利润操纵是我国上市公司存在的一个比较突出的问题。

2·But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.

但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。

3·Profit packing, which is also called profit manipulation, is a frequent concept in the accounting and the securities industry.

利润包装，也称利润操纵，是近年来在会计界和证券界出现频率较多的一个新名词。

4·This paper explores possible profit manipulation brought by the changes of specific standards after the implementation of the new standards.

该文主要针对具体准则的变化对新准则实施后可能带来的利润操纵进行了探讨。

5·Because of stock's great variety, good mobility and various valuation methods, stock irregularities have become main means of profit manipulation.

种类繁多、流动性强和计价方法多样，使得存货舞弊成为利润操纵的主要手法。

6·The paper analyzes possibility, motivation and means of listed company manipulating profit, and puts forward several measures to preventing profit manipulation.

分析了上市公司利润操纵的可能性、动机及其手段，提出了治理利润操纵的几点措施。

7·This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.

本文以利润操纵与盈余管理之间的辨析开始，明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。

8·However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.

然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。

9·However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assest is adopted by the listed companies as a tool for profit manipulation.

然而，按照年度报告的上市公司近年来，会计政策对损害的人都采用位居全国上市公司利润操纵作为工具。

10·Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.

不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。