-
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
-
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。
-
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
-
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。
-
We are just talking about accounting, Charlie.
我们讨论的是会计记账，查理。
-
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
-
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。
-
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。
-
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？
-
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，
-
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？
-
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。
-
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
-
That's a complicated thing that accountants figure out and accountants find it difficult to define the earnings of a company, but they do something and they come up with a number.
会计们会计算这个复杂的问题,他们还会发现公司收益很难定义,但是他们会想办法,得出一个数字
-
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。
-
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
-
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，
-
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，
-
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。
-
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
-
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？
-
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
-
But, in all, it's got a fairly good work-life balance.
但是总体来讲，当会计师的还是可以相当好地平衡工作与生活。
-
But, yeah, I think in general... yeah, that's kind of the view that people have.
但是，通常来说，这就是人们对会计的看法。
-
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？
-
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。
-
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
-
Originally why I chose Accounting was because it had a lot of good prospects.
我最初为什么选择会计是因为会计的职业前景好。
-
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，
应用推荐