improper accounting; fraudulent bookkeeping
Refers to dishonest or illegal accounting practices, such as falsifying records or hiding transactions.
The company was indicted for fraudulent accounting.
Improper accounting was uncovered, and the stock price plummeted.
粉飾決算 specifically means window-dressing financial statements, while 不正会計処理 is a broader term covering any improper accounting act.
Compound of 不正 (improper, unjust) + 会計 (accounting) + 処理 (handling, processing).