Regulators may need to abandon the traditional, mechanistic link between accounting and capital adequacy rules if they really want to try to fight banking crises.

监管者如果真的想去尝试战胜银行危机，或许需要放弃那些位于会计与资本充足率之间的传统的机械联系。

youdao

They thought that banking is boring --- accounting, money ...

他们认为银行业很枯燥 —— 会计、钱……

youdao

The crafting of accounting rules is more art than science, thanks to the need to balance the interests of companies, their investors and—especially in banking—their regulators.

由于要平衡公司股东、投资者与监管者（尤其对银行）各方间的利益，搭建的会计规则更像艺术而非科学。

youdao

Two officials spent 18 months combing the shareholder, banking and accounting records of the 22 companies.

ECONOMIST: An Italian story | The

The effort put into reforming finance, company accounting and banking supervision in developing countries is essential.

ECONOMIST: Judgment day

Will all this automation do for the drug business what it has already done for accounting, banking and chessplaying?

FORBES: A hail of silver bullets