The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.

尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.

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The most realistic option is to retrieve as much information as possible from the accounting package and ask for clarifications from the user.

最现实的选择是从计费程序包中获取尽可能多的数据，并要求用户澄清这些数据。

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Not all accounting packages recognize XML, but all have the option to export and import data in a variety of formats.

并不是所有的计费程序包都能识别 XML，但是所有的系统都具有将数据导出到多种不同格式的功能。

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Usually, it makes a sensible analysis of the problem, and proposes what should be done: over a capital gains tax cut, for example, or stock-option accounting, or pension reform, or telecoms deregulation.

ECONOMIST: When economics meets politics, guess which one wins

As for overseas listings, the dwindling appetite for China-linked stocks in the U.S. and other foreign markets following a series of accounting frauds and scandals has made that option tougher.

WSJ: China's IPO Doors Likely To Stay Closed

If investors, who usually prefer that comparable companies use the same accounting, ask Pepsi to show stock option expenses for 2002, grants made in the last quarter when Pepsi's stock was riding high would take earnings lower.

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