释义 |
window dressing
win·dow-dress·ing also win·dow dress·ing (wĭn′dō-drĕs′ĭng)n.1. a. Decorative exhibition of retail merchandise in store windows.b. Goods and trimmings used in such displays.2. A means of improving appearances or creating a falsely favorable impression: "The realignment ... may be more window dressing than a substantive change in how the company does business" (Connie Guglielmo). win′dow-dress′er n.win′dow dress`ing n. 1. the art, act, or technique of trimming the display windows of a store. 2. anything used or done only to create a favorable impression. [1780–90] win′dow dress`er, n. win′dow-dress`, v.t. -dressed, -dress•ing. ThesaurusNoun | 1. | window dressing - a showy misrepresentation intended to conceal something unpleasantfacadedeception, misrepresentation, deceit - a misleading falsehood | | 2. | window dressing - the decoration of shop windowsdecoration - the act of decorating something (in the hope of making it more attractive) | Translationswindow dressing
window dressing1. Literally, a decorative display in a window, typically the window of a store. When my mom and I go shopping at Christmastime, we always check out all the pretty holiday window dressings!2. By extension, something that makes a person or thing look or seem better than it really is. To me, this new policy seems like window dressing to woo new employees. You say that you've changed, but how do I know it's not just window dressing to make you seem like less of a jerk?See also: dressing, windowwindow dressing
window dressingThe trim, 2, usually of wood or stone, around a window.window dressing
Window dressingTrading activity near the end of a quarter or fiscal year that is designed to improve the appearance of a portfolio to be presented to clients or shareholders. For example, a portfolio manager may sell losing positions so as to display only positions that have gained in value. Financial institutions have also been criticized for a different type of window dressing as many moved debt off the balance sheet near the end of the quarter in a temporary manner. This made the bank appear to have less leverage than it actually did.Window DressingThe act or practice of buying and selling securities on a portfolio immediately before a report is due in order to make the portfolio look more profitable or otherwise healthier than it has been. For example, the portfolio manager may sell stocks that have performed poorly and buy those that have performed well. Portfolios receive window dressing in order to make them look more attractive to prospective investors, which in turn makes the portfolio manager look more successful. The practice is also called dressing up a portfolio or portfolio dressing. See also: Manager Universe (benchmark).window dressing An adjustment made to a portfolio or financial statement to create false appearances. For example, a manager may decide to provide window dressing to a portfolio by selling stock that has declined in value and replacing it with stock that has increased in value. Such activity creates the impression of successful portfolio management.window dressing the use of discretion in the application of ACCOUNTING PRINCIPLES so as to report PROFIT and ASSET figures which are flattering to the company. Window dressing is a form of CREATIVE ACCOUNTING which is concerned with making modest adjustment to sales, debtors and stock items when preparing year-end ANNUAL REPORTS AND ACCOUNTS.window dressing
Synonyms for window dressingnoun a showy misrepresentation intended to conceal something unpleasantSynonymsRelated Words- deception
- misrepresentation
- deceit
noun the decoration of shop windowsRelated Words |