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.

单词	Cookie jar accounting
释义	Cookie jar accounting 英语百科 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.
随便看	Capparis cynophallophora Capparis dasyphylla Capparis fengii Capparis flexuosa Capparis floribunda Capparis fohaiensis Capparis formosana Capparis hainanensis Capparis henryi Capparis himalayensis Capparis khuamak Capparis kikuchii Capparis lanceolaris Capparis masaikai Capparis masaikai Levl. Capparis massaikai Levl Capparis membranifolia Capparis membranifolia Kurz Capparis micracantha capparis micracantha henryi Capparis mitchellii Capparis multiflora Capparis pubiflora Capparis pubifolia capparis pumila champ.