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会计报表粉饰是会计行为人粉饰报表,以达到其特殊目的的造假行为。不同的粉饰行为,有不同的法律责任,以及承担责任的当事人。
Accounting statements are whitewashing accounting statements of accounting firms in order to achieve their special purpose of fraud. Different whitewashing behavior, have different legal responsibilities, as well as bear the responsibility of the parties.