架か空くう資し産さん

noun

fictitious assets

Accounting term for assets that appear on financial statements but lack real economic value, often due to fraudulent reporting or creative accounting.

• その会かい社しゃは架か空くう資し産さんを計けい上じょうして粉ふん飾しょく決けっ算さんを行おこなっていた。

  The company recorded fictitious assets and engaged in window-dressing of its accounts.