芜湖治疗附睾炎的费用快乐信息

来源:搜狐娱乐
原标题: 芜湖治疗附睾炎的费用家庭医生生活

Yaeuml;l: Hey Don, whatcha doing?嘿,Don, 你在干什么?Don: Booking a trip to Glacier National Park. I want to go there before the glaciers disappear.订张去冰川国家国家公园的票。在冰川融化之前我想去那儿一趟。Y: What do you mean?你是什么意思啊?D: Scientists predict that within twenty years the parks remaining glaciers will melt away.科学家们预测20年之内这个公园内的冰川将渐渐融化。Y: Why?为什么啊?D: Whether its because of human industry or natural cycles, temperatures are rising. And when temperatures rise, glaciers melt.不管是因为人类工业还是自然循环,气温都在逐渐上升。而当气温上升时,冰川就会融化。Y: Forgive me for sounding insensitive, but so what? Glaciers are nice to look at, but what difference will it make if they melt?原谅我的后知后觉,但是那又如何?冰川看起来很漂亮,但是如果它们融化又会有什么不同呢?D: Glaciers are more than just pretty pictures. Theyre the main sources for many rivers that people depend on for drinking water, irrigation, and hydroelectric power.冰川不只是壮美这么简单。它们是许多河流的源头。人们的饮用水、灌溉和水力电气的能源都需要依赖这些河流。Y: So are rivers drying up?那么,河流会变得干涸吗?D: Not yet, but the amount of glacier water affects a rivers flow volume. 还不确定,但冰川水的量会影响河水的流量。The lower the flow volume the less water there is for drinking, power, and everything else people depend on rivers for. 流量越少,供人们饮用,发电以及做其他一切事的水就会越少。Also, greater water volume helps dilute a rivers chemical content. 另外,丰富的水量可以帮助稀释河流内的化学物质。The less water a river has, the higher the chemical concentration, which can pollute a lake fed by the river.一条河的水量越少,其内的化学物质浓度就会越高。这会污染这条河注入的湖泊。Y: I didnt know that. But how about this...Higher temperatures mean that more water will evaporate from the oceans, which means more precipitation, including snow. 我倒不清楚那个。但这个呢?温度越高就意味着海洋的水将会有更多被蒸发,也就是说降水量也会增多,包括雪。So maybe some glaciers will actually grow even though its getting warmer.所以说尽管气候是在变暖,但冰川的数量还可能会增加。D: Some scientists make that argument, but most dont buy it. 有些科学家做出了那样的论断,但大部分人并不认同。Sure, some glaciers are growing temporarily thanks to unusual amounts of snow, but theyre the exception to the rule. 确实,一些冰川的暂时性生长是因为不寻常的降雪数量,但这只是冰川生成过程中的例外情况。Generally, glaciers grow when the amount of snow that melts in the summer is less than the amount that falls in the winter. 一般来说,夏天雪融化的数量少于冬天降雪的数量时才会生成冰川。Right now, more snow is melting than falling.现在,融化的雪量比降雪量多。Y: I guess you should book that trip. 我想你该订下这趟旅程。201308/251506

Syria A step too far 叙利亚 偏离正轨If Bashar Assad really has used chemical weapons on his own people in a big way, America must intervene如果巴沙尔阿萨德真的对其子民大规模使用了化学武器,美国必须干涉了。Aug 24th 2013 |From the print edition“WE HAVE been very clear to the Assad regime…that a red line for us is [if] we start seeing a whole bunch of chemical weapons moving around or being utilised,” said Barack Obama a year ago this week. “That would change my calculus.” If reports from the Syrian opposition that hundreds of people have been killed by rocket-launched chemical weapons turn out to be true, then Mr Obama should keep his promise.一年前的这个星期,奥巴马表示,阿萨德政权要很清楚自己的警戒线,如果我们看到大规模的化学武器运送或者是使用的话,这会改变我的计划。如果反对党所说的数百人被火箭发射的化学武器谋杀属实,奥巴马应该遵守自己的诺言。In recent months, those who previously argued for intervention in Syria have gone quiet. That’s not because the Syrian people are suffering any less—far from it. The death toll is now reckoned to be more than 100,000, 2m people have fled the country and a quarter of the population of 23m is reckoned to be displaced within it. But failure to intervene early has had consequences which strengthen the arguments against intervention. Sectarian chaos in the country has grown, undermining hopes that toppling Mr Assad would bring peace. The more fighting there is between rebel groups, the more damage giving them weapons would do. And al-Qaeda-linked rebel groups have gained strength at the expense of the more moderate ones the West would be happy to see take power. The stronger the radicals become, the weaker the case for arming the rebels.最近几个月,之前争论干涉叙利亚的人安静了。不是因为叙利亚人民的苦难有所减少,而是更多了。死亡人数现在被认为超过了10万,200万人离开这个国家,2300万人中的四分之一被迫在国内转移。但是之前没有干涉导致的结果增强了反对干涉的声音。叙利亚教派纷争增加,破坏者希望阿萨德的下台会带了和平。反对派之间纷争越多,给他们武器带来的破坏就越大。与基地组织有关的反对派在牺牲西方乐意看到的温和派的情况下实力有所增强。激进分子越强大,武装反对派的理由就越弱。But the use of chemical weapons would tip the argument back in favour of intervention, for three reasons. First, they are banned by international agreement, and if the rules of war are to have any force, then the world must do its best to ensure that they are respected. Second, however unwilling outside powers are to intervene, the world accepts that there are limits to the atrocities that governments may perpetrate on their people: it was the massacre of 8,000 Bosnians by Serbs at Srebrenica in 1995 that provoked outside powers to intervene decisively in Yugoslavia’s civil war. Third, America’s credibility depends on intervening. Mr Obama made no response to a previous claim of chemical-weapons use. It seems likely that Mr Assad was testing the water to see if he could get away with a bigger one. If he is allowed to, nobody will take American threats seriously, at least while Mr Obama is president. Why should Iran or North Korea, for instance, listen to him hector them about their nuclear weapons programmes?但是化学武器的使用会使得争论再次回到是否应该干涉的问题上。原因有三。第一,化学武器是国际协议禁止的,如果战胜的规则有效力,世界必须尽最大努力确保规则得以遵守。第二,无论外界力量如何不想干涉,国际社会要承认国家对自己子民的暴行是有限度的。1995年在斯瑞不里尼卡,塞维利亚人杀害了8000名波斯尼亚人,此事件导致外界力量直接干预南斯拉夫的内战。第三,美国的信誉来源于对国际事务的干预。奥巴马对此前关于化学武器使用的声明没有作出回应。看起开阿萨德正在试水,看他能不能发起更大的袭击。如果被允许了,没有国家把美国的警告当回事儿,至少奥巴马任职期间。比如说,为什么伊朗或者朝鲜听从美国对他们核项目的威吓呢?T carefully but firmly一步一个脚印Nobody should act rashly in the wake of this report. The opposition’s claims need to be verified. A ed Nations inspection team, aly in the country to investigate the earlier allegations, needs to do its utmost to get to the site where the latest attacks are said to have taken place.看完这份报告,大家都不应贸然行动。反对派的发言需要实。联合国观察团已经进入叙利亚调查早期的指控,需要尽力到达最近袭击发生的现场。If the reports turn out to be correct—or the inspectors are not given a chance of verifying them—then the world needs to take action. America should not shoulder the burden alone. China and Russia, who have supported Mr Assad’s regime, must also accept their responsibility to uphold a standard of behaviour to which even they have signed up. But if they are not persuadable, then America and its allies should consider the full range of hard options, from strikes to limit Mr Assad’s fighting capacity, to destroying his air force, to imposing no-fly zones in the country.如果报告属实,或者观察员没机会实这些报告,国际社会就需要采取行动了。美国不应该自己承担这个责任,持阿萨德政府的中国和俄罗斯也应该承担起维护行为规范的责任。因为他们已经在行为规范上签上了自己的名字。但是如果他们执意不配合,美国及其盟国就只能选择限制阿萨德的战斗力,破坏其空军,在叙利亚设立禁飞区。This paper believes that America is generally a force for good in the world. If Mr Obama does not keep his promises, it will no longer be much of a force at all.这份报告相信美国一向是为世界造福的力量。如果奥巴马总统不遵守自己的诺言,那美国就称不上是一力量了。201308/254606

Science and technology科学技术Investigating the asteroids小行星探测Dawns early light;黎明;号初试锋芒A mission to the asteroid belt will visit leftovers from the solar systems formation小行星带探测任务将造访太阳系形成时期的衍生物Dimly seen through the mists of the deep透过深层迷雾隐约可见LAST week all eyes were on the Kennedy Space Centre in Florida, as NASAs space shuttle blasted off on its final mission.上周,佛罗里达州肯尼迪航天中心成为全球目光的焦点,美国宇航局航天飞机呼啸升空,展开航天任务的收官之旅。Meanwhile, hundreds of millions of kilometres away, another NASA spacecraft was approaching its destination.与此同时,在数百万公里以外,另一艘美国宇航局的航天器正向目标进发。If all goes to plan, then on July 16th Dawn, the largest robotic probe ever launched by Americas space agency,如果一切按计划进行,美国宇航局有史以来发射的最大的机器人探测器将与7月16日进入灶神星轨道飞行。will drop into orbit around Vesta, the second-largest member of the asteroid belt.灶神星是小行星带中体积居第二位的成员。Though a mission to the asteroids may lack the glamour of sending probes to Mars and the moons of Saturn,尽管小行星探测任务不如将探测器送入火星和土星那样令人瞩目,these tiny planetlets have long fascinated astronomers, for they offer a window on the earliest years of the solar system.但这些微小星体一直令天文学家们着迷,因为它们能为我们揭开太阳系形成初期之谜。When the sun formed, some 4.5 billion years ago, it was surrounded by a disk of gas and dust.约45亿年前,太阳形成之时曾被大量的气体和尘埃盘包围。During the next few million years, lumps of that disk stuck together to form the familiar eight planets of the modern solar system.在后续的几百万年间,这些盘状物质块相互结合形成了现代为人熟知的太阳系八大行星。Some lumps, however, were left over. And a lot of them are concentrated in the asteroid belt, between the orbits of Mars and Jupiter,但还是有些物质块被遗留下来。它们大部分集中于火星和木星轨道之间的小行星带内,where the combined gravities of Jupiter and Saturn seem to have gathered them from other parts of the solar system.木星和土星的组合引力似乎将它们集聚起来并与太阳系的其它部分分离。There, they have crashed repeatedly into one another to form fragments of various sizes.在那里,它们之间的反复碰撞形成了各种尺寸的碎片。Small asteroids are often little more than piles of dust and chondrules, the spherical pebbles of rock that formed from dust which melted in the heat of the young sun.体积较小的小行星只不过是一些尘埃和陨石球粒的堆积物,其中这些圆状岩石形成于太阳早期高热量下融熔的尘埃。Larger bodies such as Vesta, though, are more interesting.但是象灶神星这样的较大天体更能引起人们的兴趣。Vestas size and density make it massive enough for its gravity to keep it roughly spherical, like a proper planet.与真正行星相仿,灶神星的尺寸和密度使其具备足够的引力保持基本的球体形状。Another thing that makes Vesta planetlike is that it is split into distinct layers.灶神星与行星的另一个相似点是它也分裂成不同的层。The evidence suggests it has a nickel-iron core like the Earths, overlain by a rocky mantle.有据表明它的地核也象地球一样由镍、铁元素组成,表面由岩石地幔覆盖。Part of that evidence comes from its density and part from hundreds of chunks of rock, in the form of meteorites,该据的一部分来源于灶神星的密度,另一部分来源于数以百计以陨石形状存在的大块岩石,that have been examined by Earth-bound scientists.地球科学家们已对这些岩石进行过研究。These rocks are believed to be the result of an asteroidal prang that happened many millions of years ago and left a crater 460km across, which dominates Vestas southern hemisphere.这些岩石据说是几百万年前的小行星碰撞的结果,并在灶神星的南半球形成了一个跨度为460公里的陨石坑。The reason they are thought to come from Vesta is that the asteroid has an unusual and characteristic spectrum.它们被认为来自灶神星是因为这颗小行星有着不同寻常的特征光谱。It shares this with a number of smaller asteroids whose orbits suggest they were spalled off in the collision, and with about 5% of the meteorites which fall to Earth.一些更小的行星也具有这样的光谱,从它们运行的轨道来看,它们是灶神星在碰撞中的脱落物,拥有的陨石数量约是落到地球表面陨石数量的5%。Such meteorites look like igneous rocks from Earth—hence the belief that Vesta has a mantle.这种陨石与地球上的火成岩相似—因此可以相信灶神星上有地幔存在。The rockets blue glare火箭的蓝色眩光After spending a year in orbit around Vesta, Dawn will perform a trick rare in space travel—it will reignite its engines and head off to orbit another body.在绕行灶神星轨道一年后,黎明号将施展航天探索中少有的绝技——它将重新点燃发动机向另一个天体的轨道进发。Ceres, at about 960km in diameter, is the largest asteroid. Dawn is due to arrive there in 2015.谷神星直径大约为960公里,是小行星带里体积最大的成员。黎明号将于2015年到达谷神星。Ceres, too, is spherical and probably divided into core and mantle, though the mantle seems to be wetter than that of Vesta.谷神星也是球状天体,它可能也被划分成地核和地幔,但它的地幔似乎比灶神星的地幔更富含水质。Indeed, Ceres may have ice caps and a thin atmosphere.实际上,谷神星可能有冰层覆盖而且大气稀薄。But it has been luckier than Vesta—and almost every other asteroid—in avoiding collisions, and has thus not yielded a huge crop of meteorites for Earth-bound scientists to examine.但在避免碰撞方面,它比灶神星要幸运得多—几乎比其它任何小行星也都幸运,因此它没有产生可供地球科学家研究的大量陨石。Dawn is able to perform the trick of moving from one asteroid to another thanks to its ion-rocket engines, pioneered on an earlier NASA mission called Deep Space One.由于有了离子火箭发动机,黎明号能够施展自己的绝技从一个小行星飞行到另一个小行星。Unlike conventional rockets, which use high-energy chemical reactions to force a stream of hot gas out of the engine,这种发动机始创于美国宇航局早期的太空一号任务。与传统火箭不同,离子火箭发动机利用电场对飞船底部燃料中的带电粒子进行加速,ion rockets employ electric fields to accelerate charged particles of fuel out of the back of the spacecraft.而传统火箭是采用高能量化学反应将热气流排出发动机。Ion engines give a pretty feeble kick.离子发动机产生的振动极其微弱。Dawns produce 92 millinewtons of thrust, something like a fiftieth of the amount in a smallish firework rocket.黎明号产生的推进力仅为0.092牛顿,是小型烟花火箭推进力的五十分之一。The exhaust velocity, though, is enormous—more than ten times that of a chemical rocket—and this makes ion propulsion extremely efficient.但其排气速度却异常惊人,大约为化学燃料火箭的十倍—这使得离子推进器的效率非常高。Though an ion engine could never lift a spacecraft out of Earths gravity well,尽管离子发动机不能使航天飞机很好地摆脱地球引力,once that craft is in deep space the futuristic-looking blue glow of its exhaust can take it to parts that chemical engines find much harder to reach.但航天器一旦进入太空深处,尾部喷射出的极具超现实光的蓝色辉光可以将它带到化学燃料发动机难以到达的地方。Dawn started off with 450kg of propellant, and even at maximum throttle its engines use only a quarter of a kilo a day.黎明号初始装载了450公斤推进剂,即使在全速行进的情况下,其发动机每天消耗的燃料也仅为0.25公斤。The arrival of Dawn at Vesta also marks another significant achievement.黎明号到达灶神星也将标志着太空探索取得了另一项重大成就。If the craft does manage to go into orbit it will mean that working man-made satellites are circling and scrutinising eight bodies in the solar system:如果它能够成功进入轨道,那将意味着在轨人造卫星已经能够对太阳系的八个天体:the sun, Mercury, Venus, Earth, the moon, Mars and Saturn, as well as Vesta.太阳、水星、金星、地球、月球、火星、土星和灶神星—进行绕行和探查。That gives comfort to those who fear that the end of the shuttle programme might mean a wider loss of interest in the exploration of space.对于那些担忧航天计划终结意味着对太空探索兴趣渐失的人们来说,这将会带来一些安慰。Whether it does—and the new record proves to be the high-water mark of unmanned space exploration.是否黎明号能够完成任务—若完成将表明无人飞船创造了太空探索的最高记录,or whether Dawns arrival proves merely a staging post on the road to greater things, remains to be seen.或者是否黎明号的到达仅是完成了宏伟目标中的一项阶段任务,对此我们都将拭目以待。 /201305/238478

American spies in Germany美国间谍在德国Up pops another…and another一个一个冒出来The Americans are snooping even on Germanys anti-snooping committee美国人竟挑衅德国反监听委员会IF THE tawdry tale is confirmed, the Americans hired a German working for his countrys equivalent of the CIA as their double agent. A 31-year-old clerk sorting classified papers reportedly gave the Americans 218 documents in return for a paltry 25,000. Three concerned the committee in the Bundestag that is investigating revelations by Edward Snowden about American surveillance in Germany. So the Americans are spying on Germanys parliament even as it looks into American spying.像美国雇佣一名在德国相当于CIA部门工作的德国人做双面间谍这种低俗故事居然是真的。据报道一名整理机密文件的31岁员工将218份关于美国的文件排序分类以不到25000欧元的价格出售给美国。其中3份是关于西德联邦议会的一个委员会,这个委员会正在调查爱德华·斯诺登关于美国监视德国的启示书。所以美国监视德国议会就如同在调查美国间谍一样。This was followed on July 9th by news of a second American spy—though few details have been released. The downward spiral in German-American relations began with the Snowden affair and continued with news that America had tapped Chancellor Angela Merkels phone. It seems that the Americans collect German metadata on a vast scale. American surveillance has caught up a 27-year-old computer-science student in Bavaria named Sebastian Hahn: his mistake was merely to run a server belonging to a network that encrypts internet communications.这个美国第二个间谍的新闻于7月9日曝光,即使并没有什么细节被透露。德美关系呈螺旋形下降起于斯诺登事件,又因美国监听德国总理安吉拉·默克尔的电话而加剧。由此看来美国似乎收集了大量的德国元数据。美国的监管部门于巴伐利亚监控了一名27岁计算机科学专业的学生,其名叫斯巴斯蒂安·韩。他犯的错误仅仅是运营了一个务器,而这个务器隶属于一个将网络通信转化为密码的网络。Outrage over Americas behaviour is widesp. Joachim Gauck, Germanys president, called it “a gamble with friendship” between the two countries. “We have to say, enough!” As a former East German, like Mrs Merkel, Mr Gauck is sensitive about state spying and personal liberty. The interior and foreign ministers chimed in. The justice minister accused the Americans of “surveillance mania” and suggested he may prosecute them. The opposition has stepped up calls to give Edward Snowden, now in Russia, asylum in Germany in exchange for his testimony.对美国这种行为的愤怒正在德国蔓延。德国总统约阿希姆·高克称之为两国之间“友谊的冒险”。“我们受够了!”同默克尔一样,高克曾经也是东德人,他对国家监视和人身自由非常敏感。内政和外交部长也插手了。司法部长指控美国政府是“监控狂热”,并且暗示自己会起诉他们。反对党加紧提出要给现在俄罗斯的爱德华·斯诺登的德国政治庇护权来交换他的词。Mrs Merkel was in China when the news broke. She would have preferred not to comment there, but the timing left her little choice. The allegations are “very serious,” she said, standing next to a beaming Chinese premier. They “contradict everything that I understand to be a trusting co-operation between friendly partners.” Her counterpart, Li Keqiang, presented China and Germany as bonded in victimhood under a common American threat.当消息爆发时默克尔总理正在中国。她选择不对此作,但是时机让她别无选择。站在坦荡的中国总理旁边的她称这些断言是“非常严肃的”。这些监视行为“否定了我对友好伙伴之间的信任合作的理解。”与她相衬的李克强称中国和德国是在美国常见威胁下的牺牲品中紧密结合。Scenes like these should make American policymakers pause. Are the benefits of their spying worth the costs? In Berlin to plug her new book, Hillary Clinton, Americas former secretary of state, suggested the answer may be no. She offered an apology to Mrs Merkel for the phone-tapping. And she told interviewers that she would like senior American policymakers to visit Germany, to listen and to understand.这样的场景通常应该让美国的决策者们暂停行动。他们的监视所带来的益处与代价相比是否值得?在柏林美国前国务卿希拉里·克林顿宣传她的新书时,表示是不值得。她为窃听电话的事件像默克尔道歉。并且她还告诉采访者她希望美国高级决策人能来访问德国,来倾听和理解。Germany will stop short of granting Mr Snowden asylum or expelling American agents. The transatlantic free-trade talks, aly controversial in Germany, may survive. But a crucial Western alliance has been damaged. When members of Germanys anti-spying parliamentary commission meet now, they throw their mobile phones into a box and turn up the music—for fear of America, not Russia. That is what things have come to.德国将暂停授予斯诺登政治庇护和驱逐美国特工的提议。美国的自由贸易谈话原本在德国还存有争议,但如今也可以得以发展。但是一个重要的西方联盟关系已经被破坏了。如今当德国反监听议会委员会的成员见面时,他们将自己的手机扔进一个箱子里并且打开音乐,防的就是美国,而非俄罗斯。这就是事态的发展。 /201407/312936Company accounts公司账目Truthful top lines真实的头条New global rules aim to make it harder for firms to fib about their revenues新的国际规则致力于让公司收入造假变得更加艰难WHEN companies should recognise revenues on their books is one of the most contentious and consequential issues in the staid profession of accounting. For simple sales of goods the timing is usually straightforward, but in the areas of services and long-term contracts it gets murky fast. Companies may manipulate the “top line” of their accounts—their revenues—say, by booking sales they are not yet sure of (to boost their reported profits) or not booking sales that they are certain of.公司应当认识到其报表上所列载的收入项在有着固定准则的专业会计上是最容易引起争议以及一系列问题内容之一。就简单的商品销售而言,其时间的记录是简单的明了的,但是在务以及长期合同领域,记录的问题就变得模糊而复杂。公司有可能会巧妙的操纵他们账目上的“头条”—即收入—也就是说,将那些还未最终确定的订单以及那些他们肯定不会有的订单,列为收入项。In Britain the controversy surfaced again after HPs takeover of Autonomy in 2011. The American firm later took a big write-down on its purchase, blaming it in part on the British software firm having pumped up its reported revenues by counting expected subscription fees as current sales .在英国,在2011年惠普收购Autonomy之后,争议再一次的浮出水面。美国公司随后将收购的账面价值故意调低,指责英国的软件公司在一定程度上通过将预期的会员费用当成当期销售收入入账以达到通过虚增收入来美化其账目的目的。Revenue recognition is perhaps the biggest headache for investors trying to compare companies in different countries. The GAAP standard used in the ed States is Byzantine, with more than 100 different protocols for various permutations of transactions and industries, whereas the IFRS rules applied in most of the rest of the world offer only broad guidance.收入确认可能投资者试图比较公司不同的账目时最令他们头疼的事情。在美国,一般公认会计准则是拜占庭式的,这项准则针对各行各业的不同事物的之间的穿插交易制定了100多项的错综复杂的条款,与此同时世界其他地方所用的国际财务报告准则却仅仅是提供了广泛的直到。Following 12 years of consultation, on May 28th the boards that control the two accounting systems released a new joint standard they hope will put these issues to rest. Scheduled to take effect in 2017, it represents a neat middle ground, adopting the IFRSs principle of one size to fit all industries, but with GAAP-style clarity. It spells out how companies will have to break down sales contracts into their component obligations and allocate the total value among them, estimating the worth of any variable fees they expect, like performance bonuses. Firms will then recognise the revenue assigned to each individual element as it is completed.经过十二年的协商之后,在5月28日控制两个会计系统的委员会发布出了一个新的联合标准他们希望可以用来解决这些问题。这个标准计划将于2017年生效,它描绘了一个干净的中间地带,采纳了国际财务报告准则的统一标准来适应各行各业,但是会像一般公认会计原则那样清楚明了。它阐述了公司应当怎样将销售合同分解为义务的组成和并且如何将总值分配其间,如何预估他们所期望的各种可变费用诸如绩效奖金等费用的价值。公司也将承认这些已经完成的被分配到每个单元的收入。The biggest impact will be felt in industries that rely on bundled product-plus-service contracts, such as software and telecoms. In the 1990s Microsoft was accused of “cookie-jar accounting”, holding back revenue so as to recognise it during weak quarters, to smooth its reported earnings. The Securities and Exchange Commission filed an administrative action against the company that was later settled. Some rival software firms took the opposite approach, booking all the proceeds from sales immediately, even if they were required to offer support or upgrades in the future.这对于那些产品及务捆绑的行业而言影响似乎是最大的,例如软件以及电信行业。在二十世纪就是年代的时候微软公司曾因“饼干罐会计”而被指控,即隐藏收入以供于在收入较弱的季度确认来美化其账面上的收入。美国券交易委员会对于这些曾被行政裁定但最终都得以解决的公司留有底案。一些敌对的软件公司则选择了相反的途径,立即将所有的订单转化为收益,即使他们要在将来提供后续的持或者升级。Regulators responded by bringing in the highly prescriptive accounting standards that software firms rue to this day, which make it hard to offer customers tailored packages of discounts and upgrades without falling foul of the rules. The abolition of such industry-specific rules should give software firms more flexibility to negotiate contracts. Mobile-phone operators will henceforth book the stand-alone value of handsets upfront, even when they are providing these free as part of a bundled contract. Verizon, Americas largest mobile operator, estimates that under the new model its wireless divisions reported profit margin would have been six to nine percentage points higher in 2011.监管机构的反应是将高度规范的会计准则引入这个行业,这使得软件公司至今都追悔莫及,因为这使得公司很难裁定是否打包提供给客户的折扣以及升级是否有触犯规则。特定行业规则的废除能够给予软件公司最大的灵活性来谈判合同。电话运营商自此以后会将手机前期的预付费用入账为一部分独立的价值,即使当他们把这些作为免费的捆绑合同的一部分。威瑞森,美国最大的移动通信公司,估计到在新的模式下其无线业务的利润率的报告将会比2011年时高出六到九个百分点。For investors in America, the risk of switching from the rigid “rules-based” GAAP method to the IFRSs “principles-based” approach is that unscrupulous companies will enjoy more leeway to mislead them. The new system tries to compensate for this flexibility by beefing up disclosure requirements: footnotes to financial statements will have to give detailed information about sales arrangements, so that ers can assess any questionable judgment calls.对于在美国的投资者而言,从严格的以“规则为导向”的一般公认会计原则方法而转向国际财务报告准则的“原则为导向”的处理方法便是打开了风险的开关,并且这样做是不道德的,因为公司会有更多发挥的余地来用以误导投资者。新体制试图通过增强披露弥要求来补这种灵活性,财务报表附注必须披露销售安排的细节信息,以便于读者可以评估任何可疑的问题。The creation of a global rule on revenues is the biggest success yet in a decades-long effort to standardise company accounts worldwide. It may not prevent the next Enron, but it will make it easier for investors to judge companies, while helping multinationals cut compliance costs.全球收入会计准则的创立是经过数十年的努力将世界范围内的公司账目标准化的最大的成功。这并不能阻止下一个安然公司(财务作家),但这会使得投资者更加容易的评判一个公司,同时也有助于帮助跨国公司减少合规成本。 /201406/305945

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