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| 饼干罐会计法做假账的一种手段，利用违规储备金调节利润。在资本市场上，"饼干罐"是指企业利用"准备金"作为企业报告业绩的"缓冲区"，收益好时提取一些违规准备金，在会计账目需要时将其一部分转回，从而可以粉饰账目 | |||
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