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英语翻译the intentional preparation of misleading financial stat

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英语翻译
the intentional preparation of misleading financial statements is called fraudulent financial reporting .it can result from the distortion of records (e.g.the manipulation of inventory rescords),falsified transactions( fictitious sales)or the misapplication of various accounting principles
英语翻译the intentional preparation of misleading financial stat
欺诈性财务报告,是指刻意设计的具有误导性的财务报表.它的产生源于虚假记录(如被操控的库存记录)、不真实交易(虚构的销售)或者对各种不同会计政策的滥用.
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顺便问一下,你看得是哪本外文教材?《Finacial Accounting》?