帮忙把关于安然的论文翻译成英文，急用8

发布网友发布时间：2023-10-12 03:01

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热心网友时间：2024-11-24 01:57

The following analysis of Enron's management how to obtain a non-legitimate interests of the approach: the Enron of the four methods are: First, black-box operations, debt, bad debts transferred to the branch of the company. 有传媒指出，安然手法是一种“会计的涅造”。 The media pointed out that the Enron approach is an "accounting of Nirvana made." 安然称发现了如何使传统能源公司一跃成为高增长、高利润的“新型企业”的“秘诀”。 Enron said the discovery of how to make the traditional energy companies, became a high growth, high-profit "new enterprise" of the "secret." 但实际上，公司的大部分“价值”都来源于被隐藏起来的债务。 But in fact, most of the company "values" are derived from the hidden debt. 一方面，安然钻GAAP的空子，通过关联企业隐藏债务。 On the one hand, Enron drilling GAAP They engaged in hiding the debt through the affiliated enterprises. 根据GAAP，许多子公司的个别报表无需并入安然公司的合并报表中，但这些子公司实质上由安然控制，然而其负债却未反映于安然公司的资产负债表上。 According to GAAP, a number of subsidiaries of the indivial statements do not need into Enron's consolidated statements, but these subsidiaries essentially controlled by Enron, but its liabilities have not been reflected in Enron's balance sheet. 另一方面，安然利用“信托基金”等“专门目的实体”的方式隐藏其债务。 On the other hand, Enron's use of "Trust Fund" and other "special purpose entity" means hiding its debt. 筹集的资金注入安然，但安然的资产负债表却不披露该债务。 The funds raised into the Enron, but Enron's balance sheet did not disclose the debt. 其二，安然利用财经审计的巨大漏洞，进行秘密交易以及“圈内人交易”。 Second, Enron's financial audit of the use of enormous loophole for secret deal and the "insider trading." 通过种种手段使外部审计部门对公司的造假行为保持默许。 Through a variety of means for the external audit department to maintain the company's tacit approval of false behavior. 上面提到安信达审计业务与咨询服务的重合，导致在审计方面的不作为就是一例。 AXD mentioned above, auditing and consulting services to overlap, resulting in the non-audit as an example. 于是，每年安然公司的财务报表都可以按照管理层的捏造发布一个漂亮的数字。 As a result, each of Enron's financial statements can be fabricated in accordance with management's released a beautiful figure. 安然的股价水涨船高，公司高层随之受益。 Enron's share price soared, the company benefited from high-level follow. 其三，利用商业*的取消，利用*力量。 Third, the use of commercial restrictions on the cancellation of the use of political force. 美国10年来商业*的取消，既促进自由经济的发展，也造成令安然公司有机可乘的大量空间。 United States 10 years the cancellation of commercial restrictions, both to promote the development of a free economy, also contributed to Enron's their chance to make a lot of space. 安然利用与美国政界的良好关系，“重写美国*的能源*条文”，使能源*对自己倾斜，获得大量利益。 Enron's use of the good political relations with the United States, "rewrite the provisions of the U.S. government's energy policy" so that their energy policy tilted to obtain a large number of benefits. 其四，不断制造商业景气的报道，误导股民及公众视听，在安然宣布破产前几个月，安然已将内里掏空，但对外文宣仍然是莺歌燕舞，一片繁荣。 Fourth, continued to create business climate reports to mislead investors and the public's eyes, in a few months before Enron declared bankruptcy, Enron has been hollowed out inside, but the external propaganda is still joy of spring, a boom. 2000年8月，安然股票达到历史高位每股90美元，这时安然公司董事长开始抛售自己持有的公司股票，他当然知道公司所隐瞒的亏损有多少。 In August 2000, Enron stock reached a record high of 90 dollars per share, when Enron began to sell their holding, chairman of the company stock, he certainly knows the company to hide the number of losses. 与此同时，一般投资者被建议继续买进安然股票，股价还会无休止的长下去。 At the same time, retail investors are advised to continue buying Enron stock, prices will continue to go on a long endless. 安然高层向投资者承诺公司股价会涨到130-140美元一股，背地里却悄悄将自己手里的公司股票出空，因为他们知道公司前景不妙。 Enron executives promised to investors, company's share price rose to 130-140 U.S. dollars will share, but privately he quietly shares his hands out of space, because they know the company looks bleak. 公司高层的抛售行为导致了安然股价回落，而投资者仍然被建议继续买进或持有安然股票，他们被暗示股价即将反弹。 The sell-off behavior of executives led to Enron's stock price fell, investors are still being recommended to continue to buy or hold Enron stock, they are suggesting stock prices will rebound. 同时安然公司还通过建立大量的离岸公司，逃避税收。 At the same time Enron was also through the establishment of a large number of offshore companies to evade taxes. 通过上述方式，安然高层成功的造就了安然长达十几年的虚假繁荣。 Through this way, the success of Enron's high-level Enron created a false prosperity as long as 10 years. 他们通过会计欺诈，内幕交易等方式，一手操纵股价。 Them through accounting fraud, insider trading, etc., was manipulating stock prices. 在公司激励制度的基础上，获取了巨额利润。 In the company's incentive system, based on the obtained huge profits. 当然，安然最终也注定了破产的命运。 Of course, the Enron bankruptcy ultimately doomed fate.