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It may surprise the company directors how much we made or how little we made according to the accountants.
公司管理层们可能会对会计结果表示惊讶,不管他们赚的是多是少
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In fact, I am the only, I'm the only person from America, out of everybody in the accounting Ph.D. program.
事实上，在所有会计博士生中，我是唯一的美国人。
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They're rules for how a company should keep its books so that there's some regularity and standards in how accounting is done.
准则规范了公司如何记账,并建立了一套,会计规范和标准
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And they failed utterly time after time after time, and they are way too liberal in providing the kind of accounting the financial promoters want.
然而会计们一次又一次的完败,他们提供金融业推销商们,需要的帐目服务时,过于自由派作风了。
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He is more likely to think like an actuary or a CPA or an insurance agent, always calculating the odds and finding ways to cover the damages.
他们更可能做保险员，注册会计师,或是保险代理人，因为这样的人更容易把握事情胜负的几率,以及时有效地找到补救之法。
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I don't know, I dropped out of public accounting, so maybe that means I am one of the boring ones, who knows?
我也不清楚，后来我就退出公共会计了，或许这意味着我是个无聊的人，谁知道啊？
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And there is a lot of people that want to place the blame on the accounting for those, for the bank failures
好多人想将银行破产等这些归咎于会计记帐，
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You did accounting last year.
你去年不是学了会计学吗
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It's a good question. As far as Accounting here, it's because I had done Accounting before.
问得好。现在会学会计是因为我之前做过会计。
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And, uh, like you know, for all I know, I could graduate and become an accountant.
比如说，我可能毕业后成为一名会计。
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I'm an accountant. I just graduated college about a year ago.
我是一名会计。一年前刚从学校毕业。
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And to do that, we're doing this taco truck thing and we're also purchasing Facebook ads and Google ads and doing the standard thing and looking into print media and the Union of Accountants because they might be influencers and their trade magazines.
为了做到这个，我们要做这个塔克卡车的东西并且,我们要购买Facebook的广告,和谷歌的广告，然后让它们标准化,在平面媒体和,会计联合会中寻找机会因为,它们很可能成为影响因素，他们的贸易杂志也很有影响力。
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But the accountants thought we did. So that's earnings Dividends is very concrete, it's what they send out.
会计明明显示赔了,这就是收益,股利则更具体,公司发多少是多少
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What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
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Charlie you often complain that accountants are the root of much evil and also even more folly.
查理，你经常讲到会计是当今,糟糕经济的根源。
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And the accounting unfortunately at that point in general wasn't really able to reflect that difference
然后总体来说在这点上很不幸，因为会计记帐不能反映出那些区别，
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So I think, especially the top levels of the accounting public firm structure,
所以我认为，尤其是越在公共会计事务所的高层，
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I'm licensed in the state of Washington to be an accountant, I guess.
我想，这样我在华盛顿州已经登记注册为一名会计师了。
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So is this a problem that can be fixed with the accounting profession, the accounting process or something we just have to live with?
那么，这个是可以通过修正,会计职业，会计程序来解决的呢,还是只能就这样了？
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The accounting profession is a sword.
会计这行当就像一把剑。
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Earnings are something that accountants have generated and they've been doing it all the way back to 1871-- it's a venerable concept; it's how much money the company made this year, if it's annual earnings.
收益是会计们算出来的,从1871年来一直如此,他们值得尊敬,年收益指的是公司这一年赚到的钱
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The reserves are an accounting entry-- it's how much they are required to hold, but the companies will hold more than that, typically, in order to protect themselves-- more than is required--and their policy holders-- more than is required by the regulators.
提取准备金就要做会计分录,由相关部门的规定,来提存一定量的准备金,但是保险公司可以持有更多的准备金,通常,多提存是为了,保护他们自己以及投保人,于是持有更多准备金
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Now, that seem to me to fit what I saw of experience in the 1980's when Reagan cut taxes and then there was this... they were worried about the climbing deficits So he clawed back some of the tax cuts in TEFRA, that huge tax.
现在看来，这正好符合,政府在20世纪90年代的做法,当年里根决意减税，然后争议四起。,很多人担心财政赤字会由此攀升,他后来颁布了税赋公平与会计责任法案，以追回部分税款。
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you'll find... you'll find a lot of people who are not that stereotype
你会发现……许多会计师没那么刻板，
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Why did you choose Accounting as your major?
你为什么会选择会计为专业呢？
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If we look at the current situation we have in our financial market, how much of the responsibility would you lay at the feet of the accounting profession?
我们审视一下当前金融市场,你认为会计职业,应该对此承担,多大的责任？
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And finally they could not hold their traders report the same kind of income other people reported so they threw out the sound accounting and went to the folly accounting.
最后，他们无法像其他人那样,报告相同数目的收入，因此他们,抛弃了健全的会计制度,而转向了愚蠢的会计制度。
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When the Financial Accounting Standards Board listens to what corporations are saying and helps them-- it adjusts these standards from time to time but it does have definitions that have to be maintained.
财务会计准则委员会,听取公司的意见并协助他们...,并且适时调整标准,不过有些规则始终如一
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They can present GAAP and then that goes to EDGAR and they can also present it any other way they like.
要么按照国际公认会计准则并录入EDGAR,要么以他们偏爱的其他方式披露信息
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I have a master's degree in Accounting as well as a bachelor's degree in Accounting,
我本科以及研究生都是学会计的，
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