公司账目
<p> 2015复习正是强化复习阶段，在考研英语中占了40分，所以考研英语阅读是英语科目中重要的一项。名师老师曾建议过考研生需要坚持每天泛读10-15分钟的英文原刊。强烈推荐了杂志《经济学人》.杂志中的文章也是考研英语的主要材料来源.希望考研考生认真阅读，快速提高考研英语阅读水平。 <span word="Company">Company</span> <span word="accounts">accounts</span> 公司账目 <span word="Truthful">Truthful</span> <span word="top">top</span> <span word="lines">lines</span> 真实的头条 <span word="New">New</span> <span word="global">global</span> <span word="rules">rules</span> <span word="aim">aim</span> <span word="to">to</span> <span word="make">make</span> <span word="it">it</span> <span word="harder">harder</span> <span word="for">for</span> <span word="firms">firms</span> <span word="tofib">tofib</span> <span word="about">about</span> <span word="their">their</span> <span word="revenues">revenues</span> 新的国际规则致力于让公司收入造假变得更加艰难 <span word="WHEN">WHEN</span> <span word="companies">companies</span> <span word="should">should</span> <span word="recognise">recognise</span> <span word="revenues">revenues</span> <span word="ontheir">ontheir</span> <span word="books">books</span> <span word="is">is</span> <span word="one">one</span> <span word="of">of</span> <span word="the">the</span> <span word="most">most</span> <span word="contentious">contentious</span> <span word="and">and</span> <span word="consequential">consequential</span> <span word="issues">issues</span> <span word="in">in</span> <span word="the">the</span> <span word="staidprofession">staidprofession</span> <span word="of">of</span> <span word="accounting">accounting</span>. <span word="For">For</span> <span word="simple">simple</span> <span word="sales">sales</span> <span word="of">of</span> <span word="goods">goods</span> <span word="the">the</span> <span word="timing">timing</span> <span word="is">is</span> <span word="usually">usually</span> <span word="straightforward">straightforward</span>,<span word="but">but</span> <span word="in">in</span> <span word="the">the</span> <span word="areas">areas</span> <span word="of">of</span> <span word="services">services</span> <span word="and">and</span> <span word="long">long</span>-<span word="term">term</span> <span word="contracts">contracts</span> <span word="it">it</span> <span word="gets">gets</span> <span word="murky">murky</span> <span word="fast">fast</span>. <span word="Companies">Companies</span> <span word="maymanipulate">maymanipulate</span> <span word="the">the</span> <span word="top">top</span> <span word="line">line</span> <span word="of">of</span> <span word="their">their</span> <span word="accountstheir">accountstheir</span> <span word="revenuessay">revenuessay</span>, <span word="by">by</span> <span word="booking">booking</span> <span word="sales">sales</span> <span word="they">they</span> <span word="arenot">arenot</span> <span word="yet">yet</span> <span word="sure">sure</span> <span word="of">of</span> <span word="or">or</span> <span word="not">not</span> <span word="booking">booking</span> <span word="sales">sales</span> <span word="that">that</span> <span word="they">they</span> <span word="are">are</span> <span word="certain">certain</span> <span word="of">of</span>. 公司应当认识到其报表上所列载的收入项在有着固定准则的专业会计上是最容易引起争议以及一系列问题内容之一。就简单的商品销售而言，其时间的记录是简单的明了的，但是在服务以及长期合同领域，记录的问题就变得模糊而复杂。公司有可能会巧妙的操纵他们账目上的头条即收入也就是说，将那些还未最终确定的订单以及那些他们肯定不会有的订单，列为收入项。 <span word="In">In</span> <span word="Britain">Britain</span> <span word="the">the</span> <span word="controversy">controversy</span> <span word="surfaced">surfaced</span> <span word="again">again</span> <span word="after">after</span> <span word="HP">HP</span> <span word="s">s</span> <span word="takeover">takeover</span> <span word="of">of</span> <span word="Autonomy">Autonomy</span> <span word="in">in</span> 2011. <span word="TheAmerican">TheAmerican</span> <span word="firm">firm</span> <span word="later">later</span> <span word="took">took</span> <span word="a">a</span> <span word="big">big</span> <span word="write">write</span>-<span word="down">down</span> <span word="on">on</span> <span word="its">its</span> <span word="purchase">purchase</span>, <span word="blaming">blaming</span> <span word="it">it</span> <span word="in">in</span> <span word="part">part</span> <span word="on">on</span> <span word="the">the</span> <span word="Britishsoftware">Britishsoftware</span> <span word="firm">firm</span> <span word="having">having</span> <span word="pumped">pumped</span> <span word="up">up</span> <span word="its">its</span> <span word="reported">reported</span> <span word="revenues">revenues</span> <span word="by">by</span> <span word="counting">counting</span> <span word="expected">expected</span> <span word="subscription">subscription</span> <span word="feesas">feesas</span> <span word="current">current</span> <span word="sales">sales</span> . 在英国，在2011年惠普收购<span word="Autonomy">Autonomy</span>之后，争议再一次的浮出水面。美国公司随后将收购的账面价值故意调低，指责英国的软件公司在一定程度上通过将预期的会员费用当成当期销售收入入账以达到通过虚增收入来美化其账目的目的。 <span word="Revenue">Revenue</span> <span word="recognition">recognition</span> <span word="is">is</span> <span word="perhaps">perhaps</span> <span word="the">the</span> <span word="biggest">biggest</span> <span word="headache">headache</span> <span word="for">for</span> <span word="investors">investors</span> <span word="trying">trying</span> <span word="to">to</span> <span word="comparecompanies">comparecompanies</span> <span word="in">in</span> <span word="different">different</span> <span word="countries">countries</span>. <span word="The">The</span> <span word="GAAP">GAAP</span> <span word="standard">standard</span> <span word="used">used</span> <span word="in">in</span> <span word="the">the</span> <span word="United">United</span> <span word="States">States</span> <span word="is">is</span> <span word="Byzantine">Byzantine</span>,<span word="with">with</span> <span word="more">more</span> <span word="than">than</span> 100 <span word="different">different</span> <span word="protocols">protocols</span> <span word="for">for</span> <span word="various">various</span> <span word="permutations">permutations</span> <span word="of">of</span> <span word="transactions">transactions</span> <span word="andindustries">andindustries</span>, <span word="whereas">whereas</span> <span word="the">the</span> <span word="IFRS">IFRS</span> <span word="rules">rules</span> <span word="applied">applied</span> <span word="in">in</span> <span word="most">most</span> <span word="of">of</span> <span word="the">the</span> <span word="rest">rest</span> <span word="of">of</span> <span word="the">the</span> <span word="world">world</span> <span word="offer">offer</span> <span word="only">only</span> <span word="broadguidance">broadguidance</span>. 收入确认可能投资者试图比较公司不同的账目时最令他们头疼的事情。在美国，一般公认会计准则是拜占庭式的，这项准则针对各行各业的不同事物的之间的穿插交易制定了100多项的错综复杂的条款，与此同时世界其他地方所用的国际财务报告准则却仅仅是提供了广泛的直到。 <span word="Following">Following</span> 12 <span word="years">years</span> <span word="of">of</span> <span word="consultation">consultation</span>, <span word="on">on</span> <span word="May">May</span> 28<span word="th">th</span> <span word="the">the</span> <span word="boards">boards</span> <span word="that">that</span> <span word="control">control</span> <span word="the">the</span> <span word="two">two</span> <span word="accountingsystems">accountingsystems</span> <span word="released">released</span> <span word="a">a</span> <span word="new">new</span> <span word="joint">joint</span> <span word="standard">standard</span> <span word="they">they</span> <span word="hope">hope</span> <span word="will">will</span> <span word="put">put</span> <span word="these">these</span> <span word="issues">issues</span> <span word="to">to</span> <span word="rest">rest</span>. <span word="Scheduled">Scheduled</span> <span word="totake">totake</span> <span word="effect">effect</span> <span word="in">in</span> 2017, <span word="it">it</span> <span word="represents">represents</span> <span word="a">a</span> <span word="neat">neat</span> <span word="middle">middle</span> <span word="ground">ground</span>, <span word="adopting">adopting</span> <span word="the">the</span> <span word="IFRS">IFRS</span> <span word="s">s</span> <span word="principle">principle</span> <span word="of">of</span> <span word="onesize">onesize</span> <span word="to">to</span> <span word="fit">fit</span> <span word="all">all</span> <span word="industries">industries</span>, <span word="but">but</span> <span word="with">with</span> <span word="GAAP">GAAP</span>-<span word="style">style</span> <span word="clarity">clarity</span>. <span word="It">It</span> <span word="spells">spells</span> <span word="out">out</span> <span word="how">how</span> <span word="companies">companies</span> <span word="will">will</span> <span word="have">have</span> <span word="tobreak">tobreak</span> <span word="down">down</span> <span word="sales">sales</span> <span word="contracts">contracts</span> <span word="into">into</span> <span word="their">their</span> <span word="component">component</span> <span word="obligations">obligations</span> <span word="and">and</span> <span word="allocate">allocate</span> <span word="the">the</span> <span word="total">total</span> <span word="valueamong">valueamong</span> <span word="them">them</span>, <span word="estimating">estimating</span> <span word="the">the</span> <span word="worth">worth</span> <span word="of">of</span> <span word="any">any</span> <span word="variable">variable</span> <span word="fees">fees</span> <span word="they">they</span> <span word="expect">expect</span>, <span word="like">like</span> <span word="performancebonuses">performancebonuses</span>. <span word="Firms">Firms</span> <span word="will">will</span> <span word="then">then</span> <span word="recognise">recognise</span> <span word="the">the</span> <span word="revenue">revenue</span> <span word="assigned">assigned</span> <span word="to">to</span> <span word="each">each</span> <span word="individual">individual</span> <span word="element">element</span> <span word="as">as</span> <span word="it">it</span> <span word="iscompleted">iscompleted</span>. 经过十二年的协商之后，在5月28日控制两个会计系统的委员会发布出了一个新的联合标准他们希望可以用来解决这些问题。这个标准计划将于2017年生效，它描绘了一个干净的中间地带，采纳了国际财务报告准则的统一标准来适应各行各业，但是会像一般公认会计原则那样清楚明了。它阐述了公司应当怎样将销售合同分解为义务的组成和并且如何将总值分配其间，如何预估他们所期望的各种可变费用诸如绩效奖金等费用的价值。公司也将承认这些已经完成的被分配到每个单元的收入。 <span word="The">The</span> <span word="biggest">biggest</span> <span word="impact">impact</span> <span word="will">will</span> <span word="be">be</span> <span word="felt">felt</span> <span word="in">in</span> <span word="industries">industries</span> <span word="that">that</span> <span word="rely">rely</span> <span word="on">on</span> <span word="bundled">bundled</span> <span word="product">product</span>-<span word="plus">plus</span>-<span word="servicecontracts">servicecontracts</span>, <span word="such">such</span> <span word="as">as</span> <span word="software">software</span> <span word="and">and</span> <span word="telecoms">telecoms</span>. <span word="In">In</span> <span word="the">the</span> 1990<span word="s">s</span> <span word="Microsoft">Microsoft</span> <span word="was">was</span> <span word="accused">accused</span> <span word="of">of</span> <span word="cookie">cookie</span>-<span word="jaraccounting">jaraccounting</span>, <span word="holding">holding</span> <span word="back">back</span> <span word="revenue">revenue</span> <span word="so">so</span> <span word="as">as</span> <span word="to">to</span> <span word="recognise">recognise</span> <span word="it">it</span> <span word="during">during</span> <span word="weak">weak</span> <span word="quarters">quarters</span>, <span word="to">to</span> <span word="smooth">smooth</span> <span word="itsreported">itsreported</span> <span word="earnings">earnings</span>. <span word="The">The</span> <span word="Securities">Securities</span> <span word="and">and</span> <span word="Exchange">Exchange</span> <span word="Commission">Commission</span> <span word="filed">filed</span> <span word="an">an</span> <span word="administrative">administrative</span> <span word="actionagainst">actionagainst</span> <span word="the">the</span> <span word="company">company</span> <span word="that">that</span> <span word="was">was</span> <span word="later">later</span> <span word="settled">settled</span>. <span word="Some">Some</span> <span word="rival">rival</span> <span word="software">software</span> <span word="firms">firms</span> <span word="took">took</span> <span word="the">the</span> <span word="oppositeapproach">oppositeapproach</span>, <span word="booking">booking</span> <span word="all">all</span> <span word="the">the</span> <span word="proceeds">proceeds</span> <span word="from">from</span> <span word="sales">sales</span> <span word="immediately">immediately</span>, <span word="even">even</span> <span word="if">if</span> <span word="they">they</span> <span word="were">were</span> <span word="required">required</span> <span word="tooffer">tooffer</span> <span word="support">support</span> <span word="or">or</span> <span word="upgrades">upgrades</span> <span word="in">in</span> <span word="the">the</span> <span word="future">future</span>. 这对于那些产品及服务捆绑的行业而言影响似乎是最大的，例如软件以及电信行业。在二十世纪就是年代的时候微软公司曾因饼干罐会计而被指控，即隐藏收入以供于在收入较弱的季度确认来美化其账面上的收入。美国证券交易委员会对于这些曾被行政裁定但最终都得以解决的公司留有底案。一些敌对的软件公司则选择了相反的途径，立即将所有的订单转化为收益，即使他们要在将来提供后续的支持或者升级。 <span word="Regulators">Regulators</span> <span word="responded">responded</span> <span word="by">by</span> <span word="bringing">bringing</span> <span word="in">in</span> <span word="the">the</span> <span word="highly">highly</span> <span word="prescriptive">prescriptive</span> <span word="accounting">accounting</span> <span word="standards">standards</span> <span word="thatsoftware">thatsoftware</span> <span word="firms">firms</span> <span word="rue">rue</span> <span word="to">to</span> <span word="this">this</span> <span word="day">day</span>, <span word="which">which</span> <span word="make">make</span> <span word="it">it</span> <span word="hard">hard</span> <span word="to">to</span> <span word="offer">offer</span> <span word="customers">customers</span> <span word="tailored">tailored</span> <span word="packages">packages</span> <span word="ofdiscounts">ofdiscounts</span> <span word="and">and</span> <span word="upgrades">upgrades</span> <span word="without">without</span> <span word="falling">falling</span> <span word="foul">foul</span> <span word="of">of</span> <span word="the">the</span> <span word="rules">rules</span>. <span word="The">The</span> <span word="abolition">abolition</span> <span word="of">of</span> <span word="suchindustry">suchindustry</span>-<span word="specific">specific</span> <span word="rules">rules</span> <span word="should">should</span> <span word="give">give</span> <span word="software">software</span> <span word="firms">firms</span> <span word="more">more</span> <span word="flexibility">flexibility</span> <span word="to">to</span> <span word="negotiate">negotiate</span> <span word="contracts">contracts</span>.<span word="Mobile">Mobile</span>-<span word="phone">phone</span> <span word="operators">operators</span> <span word="will">will</span> <span word="henceforth">henceforth</span> <span word="book">book</span> <span word="the">the</span> <span word="stand">stand</span>-<span word="alone">alone</span> <span word="value">value</span> <span word="of">of</span> <span word="handsets">handsets</span> <span word="upfront">upfront</span>, <span word="evenwhen">evenwhen</span> <span word="they">they</span> <span word="are">are</span> <span word="providing">providing</span> <span word="these">these</span> <span word="free">free</span> <span word="as">as</span> <span word="part">part</span> <span word="of">of</span> <span word="a">a</span> <span word="bundled">bundled</span> <span word="contract">contract</span>. <span word="Verizon">Verizon</span>, <span word="America">America</span> <span word="s">s</span> <span word="largestmobile">largestmobile</span> <span word="operator">operator</span>, <span word="estimates">estimates</span> <span word="that">that</span> <span word="under">under</span> <span word="the">the</span> <span word="new">new</span> <span word="model">model</span> <span word="its">its</span> <span word="wireless">wireless</span> <span word="division">division</span> <span word="s">s</span> <span word="reported">reported</span> <span word="profitmargin">profitmargin</span> <span word="would">would</span> <span word="have">have</span> <span word="been">been</span> <span word="six">six</span> <span word="to">to</span> <span word="nine">nine</span> <span word="percentage">percentage</span> <span word="points">points</span> <span word="higher">higher</span> <span word="in">in</span> 2011. 监管机构的反应是将高度规范的会计准则引入这个行业，这使得软件公司至今都追悔莫及，因为这使得公司很难裁定是否打包提供给客户的折扣以及升级是否有触犯规则。特定行业规则的废除能够给予软件公司最大的灵活性来谈判合同。电话运营商自此以后会将手机前期的预付费用入账为一部分独立的价值，即使当他们把这些作为免费的捆绑合同的一部分。威瑞森，美国最大的移动通信公司，估计到在新的模式下其无线业务的利润率的报告将会比2011年时高出六到九个百分点。 <span word="For">For</span> <span word="investors">investors</span> <span word="in">in</span> <span word="America">America</span>, <span word="the">the</span> <span word="risk">risk</span> <span word="of">of</span> <span word="switching">switching</span> <span word="from">from</span> <span word="the">the</span> <span word="rigid">rigid</span> <span word="rules">rules</span>-<span word="based">based</span> <span word="GAAP">GAAP</span> <span word="method">method</span> <span word="tothe">tothe</span> <span word="IFRS">IFRS</span> <span word="s">s</span> <span word="principles">principles</span>-<span word="based">based</span> <span word="approach">approach</span> <span word="is">is</span> <span word="that">that</span> <span word="unscrupulous">unscrupulous</span> <span word="companies">companies</span> <span word="will">will</span> <span word="enjoy">enjoy</span> <span word="moreleeway">moreleeway</span> <span word="to">to</span> <span word="mislead">mislead</span> <span word="them">them</span>. <span word="The">The</span> <span word="new">new</span> <span word="system">system</span> <span word="tries">tries</span> <span word="to">to</span> <span word="compensate">compensate</span> <span word="for">for</span> <span word="this">this</span> <span word="flexibility">flexibility</span> <span word="bybeefing">bybeefing</span> <span word="up">up</span> <span word="disclosure">disclosure</span> <span word="requirements">requirements</span>: <span word="footnotes">footnotes</span> <span word="to">to</span> <span word="financial">financial</span> <span word="statements">statements</span> <span word="will">will</span> <span word="have">have</span> <span word="to">to</span> <span word="givedetailed">givedetailed</span> <span word="information">information</span> <span word="about">about</span> <span word="sales">sales</span> <span word="arrangements">arrangements</span>, <span word="so">so</span> <span word="that">that</span> <span word="readers">readers</span> <span word="can">can</span> <span word="assess">assess</span> <span word="anyquestionable">anyquestionable</span> <span word="judgment">judgment</span> <span word="calls">calls</span>. 对于在美国的投资者而言，从严格的以规则为导向的一般公认会计原则方法而转向国际财务报告准则的原则为导向的处理方法便是打开了风险的开关，并且这样做是不道德的，因为公司会有更多发挥的余地来用以误导投资者。新体制试图通过增强披露弥要求来补这种灵活性，财务报表附注必须披露销售安排的细节信息，以便于读者可以评估任何可疑的问题。 <span word="The">The</span> <span word="creation">creation</span> <span word="of">of</span> <span word="a">a</span> <span word="global">global</span> <span word="rule">rule</span> <span word="on">on</span> <span word="revenues">revenues</span> <span word="is">is</span> <span word="the">the</span> <span word="biggest">biggest</span> <span word="success">success</span> <span word="yet">yet</span> <span word="in">in</span> <span word="a">a</span> <span word="decades">decades</span>-<span word="long">long</span> <span word="effortto">effortto</span> <span word="standardise">standardise</span> <span word="company">company</span> <span word="accounts">accounts</span> <span word="worldwide">worldwide</span>. <span word="It">It</span> <span word="may">may</span> <span word="not">not</span> <span word="prevent">prevent</span> <span word="the">the</span> <span word="next">next</span> <span word="Enron">Enron</span>, <span word="but">but</span> <span word="it">it</span> <span word="willmake">willmake</span> <span word="it">it</span> <span word="easier">easier</span> <span word="for">for</span> <span word="investors">investors</span> <span word="to">to</span> <span word="judge">judge</span> <span word="companies">companies</span>, <span word="while">while</span> <span word="helping">helping</span> <span word="multinationals">multinationals</span> <span word="cut">cut</span> <span word="compliancecosts">compliancecosts</span>. 全球收入会计准则的创立是经过数十年的努力将世界范围内的公司账目标准化的最大的成功。这并不能阻止下一个安然公司，但这会使得投资者更加容易的评判一个公司，同时也有助于帮助跨国公司减少合规成本。 词语解释 1.<span word="pump">pump</span> <span word="up">up</span> 打气 <span word="Increase">Increase</span> <span word="government">government</span> <span word="spending">spending</span> <span word="and">and</span> <span word="that">that</span> <span word="will">will</span> <span word="pumpup">pumpup</span> <span word="consumer">consumer</span> <span word="spending">spending</span>. 增加政府开支就会提振消费者支出。 <span word="The">The</span> <span word="only">only</span> <span word="sure">sure</span> <span word="remedy">remedy</span> <span word="is">is</span> <span word="to">to</span> <span word="pump">pump</span> <span word="up">up</span> <span word="your">your</span> <span word="savingsrate">savingsrate</span>. 唯一可以补救的办法就是增加你的储蓄率。 2.<span word="sales">sales</span> <span word="contract">contract</span> 销售合同 <span word="Sure">Sure</span>, <span word="it">it</span> <span word="will">will</span> <span word="be">be</span> <span word="nice">nice</span> <span word="to">to</span> <span word="get">get</span> <span word="that">that</span> <span word="sales">sales</span> <span word="contract">contract</span>. 当然能获取那份销售合同是件好事。 <span word="We">We</span> <span word="should">should</span> <span word="simultaneously">simultaneously</span> <span word="sign">sign</span> <span word="two">two</span> <span word="contracts">contracts</span>, <span word="one">one</span> <span word="sales">sales</span> <span word="contract">contract</span> <span word="for">for</span> <span word="beef">beef</span> <span word="and">and</span> <span word="mutton">mutton</span>, <span word="andthe">andthe</span> <span word="other">other</span> <span word="contract">contract</span> <span word="of">of</span> <span word="equal">equal</span> <span word="for">for</span> <span word="the">the</span> <span word="purchase">purchase</span> <span word="of">of</span> <span word="cotton">cotton</span>. 我们同时签两个合同，一是牛羊肉的销售合同，另一个是等额的棉花购买合同。 3.<span word="assign">assign</span> <span word="to">to</span> 确定;指定;分配给 <span word="Three">Three</span> <span word="detective">detective</span> <span word="have">have</span> <span word="been">been</span> <span word="assign">assign</span> <span word="to">to</span> <span word="the">the</span> <span word="case">case</span>. 分配3个侦探办该案。</p>
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