Mr. Smith said a failure to record the transactions in the general ledger is one reason regulators have had trouble finding the missing funds.

史密斯说，总账簿上没有记录这些交易，是监管人员查找失踪资金遇到困难的原因之一。

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But Professor Andy Smith, an expert in occupational health psychology at Cardiff University, says Rogers is missing the point.

但加的夫大学职业健康心理学专家安迪·史密斯教授认为，罗杰斯没有说到重点。

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Missing Kelly Smith is not an excuse - too many players were not on their game and some of them need to look at themselves and be absolutely honest.

BBC: England 0-0 Czech Republic

With the free-scoring Smith missing out, Hashim Amla took the vacant position at the top of the order.

BBC: England win seals one-day series

But those qualities went missing Friday when Smith threw his elbow into Terry with the Knicks 7:06 away from wrapping up an easy victory.

WSJ: With Smith back, Knicks try again to oust Celtics