现在我们都可以接触许多的工具如计算机，互联网，会计软件包，自己动手(DIY)的指导。
Nowadays we all have access to so many tools such as computers, Internet, accountancy packages, and DIY guides.
会计违规行为并不新鲜，也不是中国互联网企业独有。
Accounting irregularities are neither new, nor unique to Chinese Internet companies.
来自互联网广告局（IAB）和 PwC（普华永道）会计人员的统计报告指出互联网上的广告费用比2009年增长了3倍。
A study by the Internet Advertising Bureau (IAB) and the accountants PwC found that online advertising spending grew three times as rapidly as in 2009.
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