Although the words "financial statements" and "accounting" send cold shivers down many people's backs, this is the language of business, a language investors need to know before buying stocks.

虽然“财务报表”和“会计学”这样的词会让不少人脊背发凉，但作为商业用语，投资者在购买股票前需要对它们多少有所了解。

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The various accounting bodies are trying to placate the politicians while avoiding watering down standards too much.

各家会计事务所正在一面尽力使政客们安心，同时避免过度降低标准。

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YouTube was the second most popular social networking site among British users, accounting for 8.4 per cent of their time online - which was down 12.7 per cent on the previous year's figures.

YouTube是英国用户排在第二位的最欢迎社交网站，占总在线时间的8.4%，而去年这一数字高达12.7%。

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If crises can hit us at any moment for no reason, and not because, say, governments impose self-reinforcing down-spiral accounting rules on the banks, then it is easier to believe that we should spend our time figuring out ways to mitigate the inevitable consequences rather than trying to prevent what cannot be prevented.

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It's possible that by restating earnings down far enough for the past few years, Bristol could avoid accounting for inventory work-down in 2003.

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Texas is America's hands-down leader in executions, accounting for one-third of the total since 1976.

ECONOMIST: Election Briefing: Death penalty