糖果罐准备（cookie jar reserves） 糖果罐准备（ 糖果罐准备 ） 指在当期刻意计提巨额费用和负债， 指在当期刻意计提巨额费用和负债，旨在增加当期费 负债，减少当...
权威例句
1.
Michael Krensavage, a drug industry analyst at Raymond James, doesn't like the massive cookie-jar reserves Teva is booking-a prop that will become more apparent if sales slow.
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2.
In 1998 the SEC forced SunTrust Banks to restate three years of financials by claiming it had used overly generous loan loss reserves as a cookiejar to smooth earnings.