cook the book

简明释义

做假帐

英英释义

例句

1.The accountant was fired for trying to cook the books to hide the company's losses.

这名会计因试图篡改账本以掩盖公司的亏损而被解雇。

2.It's unethical to cook the books just to make your performance look better.

为了让你的业绩看起来更好而篡改账本是没有道德的。

3.Investors lost trust in the firm after discovering they had cooked the books.

在发现他们篡改账本后，投资者对公司失去了信任。

4.If you cook the books, you could face serious legal consequences.

如果你篡改账本，可能会面临严重的法律后果。

5.The CEO was accused of cooking the books to inflate the company’s profits.

这位首席执行官被指控篡改账本以夸大公司的利润。

作文

In the world of finance and accounting, integrity is paramount. However, there are instances where individuals or companies may choose to compromise their ethical standards for personal gain. One such unethical practice is known as cook the books, which refers to the act of falsifying financial statements or records to present a misleading picture of a company's financial health. This can involve inflating revenues, understating expenses, or hiding debts, all with the intention of deceiving stakeholders such as investors, creditors, and regulatory authorities.The origins of the phrase cook the books are believed to come from the idea of manipulating numbers in a way that resembles cooking. Just as a chef might alter a recipe to make it more palatable, a dishonest accountant might adjust financial figures to make a company appear more profitable than it really is. This manipulation can lead to serious consequences, not only for the company involved but also for the broader economy.One of the most notorious cases of cooking the books occurred with the Enron scandal in the early 2000s. Enron was once considered one of the most innovative companies in America, but behind its façade of success lay a web of deceit. Executives used complex accounting practices to hide debts and inflate profits, ultimately leading to the company's bankruptcy and significant losses for employees and investors. The fallout from this scandal prompted widespread reforms in accounting practices and regulations, including the introduction of the Sarbanes-Oxley Act, which aimed to enhance corporate governance and accountability.The dangers of cooking the books extend beyond legal repercussions. When a company misrepresents its financial status, it loses the trust of its stakeholders. Investors may pull out their funding, customers may seek alternatives, and employees may lose morale or even their jobs. Moreover, the ripple effects can impact the entire industry and economy, leading to job losses and decreased consumer confidence.To combat the temptation to cook the books, companies must foster a culture of transparency and ethical behavior. This can be achieved through regular audits, employee training on ethical standards, and establishing clear channels for reporting unethical behavior. Additionally, companies should prioritize long-term success over short-term gains, recognizing that sustainable growth is built on a foundation of honesty and integrity.In conclusion, the phrase cook the books serves as a stark reminder of the potential consequences of unethical behavior in the business world. While the allure of quick profits may tempt some to manipulate financial records, the risks far outweigh the rewards. Upholding integrity in financial practices is not only crucial for the success of individual companies but also for the health of the economy as a whole. By fostering a culture of honesty and accountability, businesses can build lasting relationships with their stakeholders and contribute positively to society.

在金融和会计的世界中，诚信至关重要。然而，有些个人或公司可能会选择为了个人利益而妥协其道德标准。这样的不道德行为被称为cook the books，指的是伪造财务报表或记录，以呈现公司财务状况的误导性画面。这可能涉及夸大收入、低估支出或隐藏债务，所有这些都是为了欺骗投资者、债权人和监管机构等利益相关者。短语cook the books的起源被认为来自于操纵数字的想法，这种操纵方式类似于烹饪。就像厨师可能会改变食谱以使其更可口一样，不诚实的会计师可能会调整财务数据，以使公司看起来比实际更有利可图。这种操纵可能导致严重后果，不仅对涉事公司，而且对整个经济。最臭名昭著的cook the books案例之一发生在2000年代初的安然丑闻。安然曾被视为美国最具创新性的公司之一，但其成功的表象背后隐藏着一张欺骗的网。高管们利用复杂的会计手段来隐藏债务和夸大利润，最终导致公司的破产，以及员工和投资者的重大损失。此丑闻的后果促使了会计实践和法规的广泛改革，包括《萨班斯-奥克斯利法案》的出台，旨在增强企业治理和问责制。Cook the books的危险不仅限于法律后果。当一家公司歪曲其财务状况时，它失去了利益相关者的信任。投资者可能会撤回资金，客户可能会寻求替代品，员工可能会失去士气甚至失去工作。此外，涟漪效应可能影响整个行业和经济，导致失业和消费者信心下降。为了抵御cook the books的诱惑，公司必须培养透明和道德行为的文化。这可以通过定期审计、对员工进行道德标准培训以及建立明确的渠道来报告不道德行为来实现。此外，公司应该优先考虑长期成功而非短期收益，认识到可持续增长是建立在诚实和诚信的基础上的。总之，短语cook the books提醒我们商业世界中不道德行为的潜在后果。尽管快速利润的诱惑可能会诱使一些人操纵财务记录，但风险远远超过了回报。在财务实践中维护诚信不仅对个别公司的成功至关重要，而且对整个经济的健康也至关重要。通过培养诚实和问责的文化，企业可以与其利益相关者建立持久关系，并为社会做出积极贡献。