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cookie jar accounting Finance Definition

An accounting technique that involves setting aside reserves during good years and using the reserves during unprofitable years. This makes earnings appear more even and helps create the impression of consistency, which investors are keen to see.

Browse dictionary entries near cookie jar accounting

  1. ‹ cookie cutter
  2. ‹ cookie
  3. ‹ cookhouse
  4. ‹ cookery
  5. ‹ cooker
  6. ‹ cookbook
  7. ‹ cook up
  8. ‹ Cook Strait
  9. ‹ Cook's tour
  10. ‹ cook-off
  1. cookie sheet ›
  2. cooking ›
  3. cooking the books ›
  4. cookout ›
  5. cookstove ›
  6. cooktop ›
  7. cookware ›
  8. cooky ›
  9. cool ›
  10. cool-down ›