The A.U.chairman said Africa is most vulnerable to climate change, despite accounting for only 3.5 percent of global greenhouse emissions.

VOA: standard.2009.10.13

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？

斯坦福公开课 - 经济学课程节选

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。

如果是在考虑留学 - SpeakingMax英语口语达人

Ahmad Etebari is a Professor of Finance and chair of the University of New Hampshire Department of Accounting and Finance.

VOA: standard.2010.08.05

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？

斯坦福公开课 - 经济学课程节选

"Because of the public's need for transparency, because of the public's demand for a full accounting, these investigations, they are a good thing,".

VOA: standard.2009.08.30

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，

美国的会计丑闻 - SpeakingMax英语口语达人

The violence, including an unsolved murder of a Punjabi accounting graduate, has caused a drop in the number of young Indians coming to study in Australia.

VOA: standard.2010.02.15

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，

会计学很有意思 - SpeakingMax英语口语达人

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

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

Here he is accounting for his need for the car.

这里，他在说明自己需要车的原因。

耶鲁公开课 - 1945年后的美国小说课程节选

That you put together diseases of the heart, cancer, stroke, and then chronic respiratory diseases, those first top four are accounting for a huge number of deaths.

心脏病,癌症,中风,和慢性呼吸道疾病,这四大疾病加起来造成了大量死亡

耶鲁公开课 - 关于食物的心理学、生物学和政治学课程节选

Has anyone taken the Yale Accounting class?

有人上过会计课吗

耶鲁公开课 - 博弈论课程节选

And I like it. I took an introductory Accounting course in the undergrad

而且我喜欢会计学。本科的时候我上了一门入门会计课程，

为什么是会计学呢？ - SpeakingMax英语口语达人

The accounting profession is a sword.

会计这行当就像一把剑。

斯坦福公开课 - 经济学课程节选

but I find that, you know, just kind of market participants are more to blame than the accounting per se in those examples.

但是我发现，在这些例子当中市场参与者比会计本身更应该受到责备。

美国的会计丑闻 - SpeakingMax英语口语达人

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，

美国的会计丑闻 - SpeakingMax英语口语达人

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。

斯坦福公开课 - 经济学课程节选

But they're not allowed to just do it their own way; they have to do it according to standards, so the GAAP accounting is standardized.

但这代表随心所欲,必须要根据标准,国际公认会计准则就是一种标准

耶鲁公开课 - 金融市场课程节选

So it wasn't so much of the accounting.

所以大部分原因并不在于会计。

美国的会计丑闻 - SpeakingMax英语口语达人

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

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

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

耶鲁公开课 - 金融市场课程节选

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

耶鲁公开课 - 金融市场课程节选

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？

会计学很有意思 - SpeakingMax英语口语达人

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。

斯坦福公开课 - 经济学课程节选

Could you tell us about accounting scandals in the United States?

你能告诉我们美国的会计丑闻吗？

美国的会计丑闻 - SpeakingMax英语口语达人