This is another example of off balance sheet accounting that was frustrating the rules of the SEC.

这也是重创证交会,所制定的规范的一个例子

耶鲁公开课 - 金融市场课程节选

But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.

不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算

耶鲁公开课 - 金融市场课程节选

Second thing I would say that was valuable "Thank goodness, I did one year at Stanford Business School and learned how to read a balance sheet and understand the basics of cost accounting which is not mathematical rocket science.

我要说的第二件事是很重要的,感谢上苍，我在斯坦福商学院学了一年,学会了怎么看资产平衡表，知道恶劣,成本会计的基本知识。

斯坦福公开课 - 微软CEO-Steve.Ballmer谈科技的未来课程节选