transcription, транскрипция: [ kri:ˈeɪtɪv ]
adjective (Business World) Used euphemistically in the language of finance: exploiting loopholes in financial legislation so as to gain maximum advantage or present figures in a misleadingly favourable light; ingenious or inventive. Etymology: A figurative extension of meaning: creative had been used of writing that was inventive or imaginative since the early nineteenth century, and in context frequently meant no more than 'fictional'. The creative accountant's task is to interpret the figures imaginatively, with the result that a largely fictional picture of events is often presented. History and Usage: Used in the business world (especially in creative accountancy or creative accounting) since the early seventies, the euphemism was popularized in the mid eighties, when it was rumoured that the technique had been used in presenting both central and local government figures. At this time creative accounting also became the subject of a number of books published for people running small businesses or working on their own. Mr Nicholas Ridley, the Secretary of State for the Environment, is today expected to warn high-spending councils that he is ready to take tough new action to stamp out 'creative accounting'. The Times 21 Nov. 1986, p. 2