asset stripping

An extreme example is asset stripping, where the main motive for the acquisition is short-term gain by buying up undervalued assets and selling them on bit by bit.

一个极端的例子是评估陷阱，并购的主要动机是短期通过购买低估的资产同时一点一点销售它来获利。

Asset stripping: When a company takes over another company and sells off for profit the valuable assets of the company taken over.

资产流失：一家公司接管另一家公司并出售其有价值的资产以赢利。

A comprehensive analysis of asset stripping at quo, as well as the impact of asset stripping of a surplus on the basis of the asset stripping of the in the current situation analysis in detail.

其次，在全面分析资产剥离现状以及资产剥离对盈余影响的基础上，对资产剥离中盈余管理的现状进行了详细分析。

At pre-sent, the reasons which lead to accounting information distortion include: the existence and flourish of asset stripping and accounting information distortion, non-reciprocity between accounting principle and true informa-tion, free choice of accounting method, different treatment of asset evaluation increment, and so on.

当前引起会计信息失真的此类原因有：资产剥离和关联方交易的存在与活跃；会计核算原则与信息真实之间不对等，会计核算方法自由选择空间大；

They relieve restricting factors for enterprise development through mergers and acquisitions, sale, asset replacement, the employee stock ownership, management buyouts, and Non-performing asset stripping and other ways to achieve enterprise restructuring.

他们通过企业的并购、出售、资产置换、职工持股、管理层收购、不良资产剥离等途径解除制约企业发展的因素，实现企业的转型。