按照粉饰对象不同，财务报表粉饰有哪几种类型？各种类型的具体形式是什么？
前景预测分析的作用
财务预警系统功能
企业业绩评价系统构成要素
常见的综合分析评价方法主要有哪些？（最低回答出四个）
简述经济增加值价值管理体系内容。
题目
财务报表粉饰的类型
（1）财务报表粉饰，按照粉饰对象不同，可分为经营业绩粉饰、财务状况粉饰和现金流量粉饰等3种类型。
（2）各种类型的具体形式是：
①经营业绩粉饰包括利润最大化、利润最小化、利润均衡化和利润清洗4种具体形式。
②财务状况粉饰的具体表现形式包括高估资产、低估负债和或有负债。
③现金流量粉饰的主要形式有突击制造现金流量、混淆现金流量的类别等。
多做几道
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- 材料全屏SingaporeSingapore is an independent city-state in southeastern Asia, consisting of one major island—the Singapore island—and more than 50 small islands, located off the southern tip of Malay. The city of Singapore, the capital of the country, is at the southeastern end of the Singapore Island; it is one of the most important port cities and commercial centers of Southeast Asia. The total area of the republic is 640 sq kmLow-lying Singapore Island has no outstanding relief(轮廓鲜明的) features. A central area of hills rises to the maximum height of 176 m. The country has a wet tropical climate, with an average annual temperature of 27.20℃. The average annual rainfall is 2.413 mm. the wettest months are November through January.Singapore is governed under a constitution of 1959. A president, elected to a four-year term, is head of state, and a prime minister is head of government. The president used to be selected by Parliament, but by 1991 constitutional amendment（修正案）, the president is now elected directly by the people. The Parliament is the law-making body with its 81 members popularly elected.In the late 1980s the country had some 290 primary schools with 278,300 pupils and 160 secondary schools with 200,200 students. The main institutions of higher education are the National University of Singapore, several technical colleges, and a teachers college.Singapore has one of the highest standards of living of any country in Asia. In the late 1980s the gross domestic product was estimated at $23.7 billion, or $8, 870 per person. The fishing industry is centered on the port of During, on southwestern Singapore Island. Industry has grown rapidly since the 1960s, and Singapore now produces a diversity of goods, including chemicals, electronic items, clothing, and processed foods, etc. Shipbuilding and petroleum refining are also important.1【单选】Paragraph 1（）AEducationBLand and ClimateCState SystemD General IntroductionEEconomyFPopulation
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- Researchers did another survey after the Gallop poll.（）ARightBWrongCNot mentioned
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- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
