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。

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.

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一名杂志记者，提供利益予一名前护卫员，以获得在未经许可下进入一间电影公司的拍摄场地，被判入狱三个月。

A reporter was sentenced to three months imprisonment for offering bribes to a former security guard for unauthorized access to a location-shooting site of a film company.

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廉政公署落案起诉一名周刊记者，控告他涉嫌提供利益予一名护卫员，以获得在未经许可下进入一间电影公司的拍摄场地。

A reporter of a weekly magazine was charged for allegedly offering bribes to a security guard for unauthorized access to a location-shooting site of a film company.

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