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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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and I really liked, you know, the material and I felt like I had the natural ability for it,
我很喜欢课堂上接触到的那些会计知识，而且我感觉我在这方面有天赋。
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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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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。
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We are just talking about accounting, Charlie.
我们讨论的是会计记账，查理。
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Has anyone taken the Yale Accounting class?
有人上过会计课吗
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I calculated in Hector Davis's account book that the biggest week he had and he had some big weeks but he had a week in 1859 where he made a cool, approximately,$120,000.00 in profit, just from selling slaves.
我计算了一下赫克托·戴维斯的会计账簿,这是他获利最丰收的一个星期,当然他有很多获利丰盈的星期,但在1859年的某个星期他大赚了一笔,仅仅在销售奴隶上,就赚到了近12万美元的利润
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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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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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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 could study law, business, even accounting if I wanted to.
我可以学习法律，商务，甚至会计，如果我想的话。
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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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Earnings" is kind of a theoretical concept that accountants work on and it can go up and down depending on adjustments they make.
收益则是一种由会计得出的理论概念,会因不同的调整而上下波动
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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
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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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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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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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You did accounting last year.
你去年不是学了会计学吗
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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。
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Um, definitely, I think on average an accountant is considered to be, you know, a bean counter,
当然，我觉得会计师常被认为是精打细算的人，
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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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