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

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