急需安然事件的整个过程英文的.有关于安然事件的起原...

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All along, Enron was all overshadowed by layers of golden ring: as the world's largest energy trader, Enron in 2000 the total revenue of as much as 101 billion US dollars, listed in the "Fortune" magazine "American 500" 7 ; control of the United States 20 percent of the electricity and natural gas transactions, is the darling of Wall Street sought after competing; Enron stock is all the securities rating agencies are strongly recommended by the blue-chip stocks, shares up more than 70 US dollars and still-rising trend. Until the pre-insolvency, the company operating business global coverage 40 countries and regions, a total of employees 21,000 people, assets of up to 62 billion US dollars; Enron has all along advocated himself as a "global leader in the" business includes wholesale and retail energy, broadband , energy transport and financial transactions, four consecutive years was "the spirit of the United States most innovative companies" title, and the small and close to the Bush administration ...

Enron nightmare

In early 2001, with a reputation for a short-term investment agency boss Jimuqi欧斯open on the profitability model that Enron had suspected. He pointed out that although Enron business looks very glorious, but in fact does not make much money, and no one can explain how Enron was making money. According to his analysis, the profit rate of Enron in 2000 to 5 percent, by early 2001 dropped to below 2 per cent for investors, investment rate of return only about 7 percent.

Qioushi also noted that some documents related to the Enron behind the partnership, these companies have inexplicable Enron and the behind the scenes trading, as Enron CEO Skilling has been thrown out of the hands of Enron stock - and He has repeatedly claimed that Enron stock from the then 70 dollars or so to 126 US dollars. But in accordance with United States law provides that if the board members did not leave the board, it is not thrown out of the hands of a company stock.

Perhaps it is this point for people suspected of Enron, and begin to truly hold Enron's profitability and cash flow. By August middle, people more and more doubts about Enron, which eventually led to the shares fell. August 9, Enron stock from the beginning of the year 80 US dollars about dropped 42 US dollars.

October 16, Enron issued in 2001 second-quarter earnings report, the company announced losses totaled 618 million US dollars, or 1.11 US dollars. At the same time chief financial officer Andrew for the first time disclosed by Tito and partner company to operate improperly, shareholders reduced assets and 1.2 billion US dollars.

October 22, the United States Securities and Exchange Commission targeting Enron and require the company to automatically submit the details of certain transactions. And finally on October 31 began to Enron and its partners to conduct a formal investigation.

November 1, the mortgage company Enron assets, access to J. P Morgan and Salomon Smith Barney's 1 billion US dollars credit line secured, but Merrill Lynch and Standard & Poor's still on Enron again lowered the rating.

November 8, Enron was forced to acknowledge done a false accounts, falsifying people staggering figure: Since 1997, Enron false profits totaled nearly 600 million US dollars.

November 9, Dinuoji company declared its readiness to use 8 billion US dollars acquisition of Enron, and assume 13 billion US dollars in debt.

November 28, the Standard & Poor's debt rating will be lowered to Enron "junk bonds" class.

On December 2, Enron official to the bankruptcy court for bankruptcy protection, listed in the list of assets of bankrupt high 49.8 billion US dollars, becoming the largest in the history of the United States Bankruptcy enterprises. The same day, Enron also to the court proceedings, claiming that the suspension of its merger Dinuoji irregularities, which seeks compensation.

Enron bankruptcy model

The first is being questioned Enron's management, including the board of directors, board of supervisors and senior management staff. They face charges including neglect of duty, falsifying accounts, misleading investors and to seek personal gains, and so on.

In October 16 Enron released second-quarter earnings report before Enron's financial report is that all investors are happy to see. See Enron's financial reports the past: 2000 fourth quarter, "the company natural gas business growth turned up three times, the company's retail energy services business turned or five times"; 2001 first quarter, "quarter revenue growth four times, consecutive 21 earnings growth quarter "... in Enron, measuring the growth of business units is not the percentage, but multiples of that for all investors beam with smiles. By 2001 second quarter, the company suddenly lost, but a loss is still as high as 618 million US dollars!

Then, Enron has been hidden behind the partnership began above the surface. After investigations, most of these partner companies were controlled by senior officials of Enron, Enron's external huge loans are often included in these companies, rather than appear in Enron's assets on the balance sheet. Thus, Enron as high as 13 billion US dollars of its huge debts will not be known for investors, and Enron officials from some of these partner companies to seek personal gains.

更让investors angry is that obviously the senior Enron companies operating in the emerging understanding of the issues, but turn a blind eye to even intends to hide for a long time. CEO Skilling, including many members of the Board on the one hand advocating stock will continue to rise, but on the other hand selling company stock in secret. The company's 14 members of the board of Enron has seven and special relationship, or is working with the Enron transactions, or served on the support of non-profit institutions Enron, the various misdeeds of Enron turning a blind eye.

Enron cooking the books also allow auditing firm Arthur Andersen was faced with the danger of litigation. The world's fifth largest accounting firm Arthur Andersen and the Enron Corporation as a financial audit report, neither Enron audit of false profits, and it has not found its huge debts. This year, in June, Arthur Andersen audit work because of a fraud by the United States Securities and Exchange Commission fined the 7 million US dollars.

Enron is the core business of energy trading and related products, but in Enron, that the sale was called "energy transactions." According to reports, this type of business is built on credit basis, that is, energy suppliers and consumers to Enron as a medium build a contractual obligation in the months or years after discharge their contractual obligations. In such transactions, Enron as a "middleman" can be a very short time enhance performance. As a result of this business to a middleman credits as a foundation, if any Enron scandal, the credit will be greatly affected and will immediately suspend business risk.

In addition, the business model for Enron's cash flow also has a major impact. Most of Enron's business is based on "future market" contract, although the contract signed between the company revenue will be recorded in the financial statements, but not at the contract before Enron can bring any cash. The more signed contracts, book figures and the actual cash income gap between the greater.

Enron reluctant to acknowledge that they are trading companies, and an important reason is to uplift shares. As a trading company, as inherently unstable faced with the risk of trading revenue, it is difficult to get too high in the stock evaluation. The market value of its peak Enron had reached its profits 70 times or even more.

In order to keep its self-proclaimed "world leader" status, the continuous expansion of Enron's business, including not only the traditional natural gas and electricity business, including wind power, hydro, investment, timber, advertising and so on. In 2000, broadband business盛极一时, Enron also invested in broadband services.

Such struggles, Enron finally in October 2001 in the assets and liabilities on the balance sheet pulled up to 618 million US dollars in the collection.

Hard-bankruptcy aftermath

In the Enron bankruptcy case, the worst loss undoubtedly those investors, in particular still have a large number of ordinary investors of Enron stock. According to U.S. law, filed for bankruptcy protection in the following priority of Enron's assets would be paying taxes, also paid a bank loan, the payment of staff salaries, and so on, have already inexpensive companies such as a disruption to investors is certainly lose everything.

Only artificial recoup their losses investment sued. According to U.S. law, the stock market can invest in the financial audit of Arthur Andersen when未尽duties sued if the court ruled found guilty of Arthur Andersen will have to be made for compensation for their losses.

In this incident also affected by Enron's trading partners and the big financial consortium. According to statistics, in the Enron bankruptcy case, Duke (D uk e) Group lost 100 million US dollars, Milunte corporate losses 80 million US dollars, Dinuoji loss of 75 million US dollars. In the consortium, the loss is relatively heavy J. P Morgan and Citigroup. Only J. P Morgan to Enron's unsecured loans up to 500 million US dollars, said the loss of Citigroup and this is also almost. In addition, Enron's creditors also include Deutsche Bank, Japan's three largest banks

其他类似问题

问题1：安然事件英文怎么拼

The Enron Incident

问题2：谁能解释下“安然事件”么?

$$$$$$关于"安然事件"$$$$$$

一直以来,安然身上都笼罩着一层层的金色光环：作为世界最大的能源交易商,安然在2000年的总收入高达1010亿美元,名列《财富》杂志“美国500强”的第七名；掌控着美国20％的电能和天然气交易,是华尔街竞相追捧的宠儿；安然股票是所有的证券评级机构都强力推荐的绩优股,股价高达70多美元并且仍然呈上升之势.直到破产前,公司营运业务覆盖全球40个国家和地区,共有雇员2．1万人,资产额高达620亿美元；安然一直鼓吹自己是“全球领先企业”,业务包括能源批发与零售、宽带、能源运输以及金融交易,连续4年获得“美国最具创新精神的公司”称号,并与小布什政府关系密切……

安然的噩梦

2001年年初,一家有着良好声誉的短期投资机构老板吉姆·切欧斯公开对安然的盈利模式表示了怀疑.他指出,虽然安然的业务看起来很辉煌,但实际上赚不到什么钱,也没有人能够说清安然是怎么赚钱的.据他分析,安然的盈利率在2000年为5％,到了2001年初就降到2％以下,对于投资者来说,投资回报率仅有7％左右.

切欧斯还注意到有些文件涉及了安然背后的合伙公司,这些公司和安然有着说不清的幕后交易,作为安然的首席执行官,斯基林一直在抛出手中的安然股票———而他不断宣称安然的股票会从当时的70美元左右升至126美元.而且按照美国法律规定,公司董事会成员如果没有离开董事会,就不能抛出手中持有的公司股票.

也许正是这一点引发了人们对安然的怀疑,并开始真正追究安然的盈利情况和现金流向.到了8月中旬,人们对于安然的疑问越来越多,并最终导致了股价下跌.8月9日,安然股价已经从年初的80美元左右跌到了42美元.

10月16日,安然发表2001年第二季度财报,宣布公司亏损总计达到6．18亿美元,即每股亏损1．11美元.同时首次透露因首席财务官安德鲁·法斯托与合伙公司经营不当,公司股东资产缩水12亿美元.

10月22日,美国证券交易委员会瞄上安然,要求公司自动提交某些交易的细节内容.并最终于10月31日开始对安然及其合伙公司进行正式调查.

11月1日,安然抵押了公司部分资产,获得J．P摩根和所罗门史密斯巴尼的10亿美元信贷额度担保,但美林和标普公司仍然再次调低了对安然的评级.

11月8日,安然被迫承认做了假账,虚报数字让人瞠目结舌：自1997年以来,安然虚报盈利共计近6亿美元.

11月9日,迪诺基公司宣布准备用80亿美元收购安然,并承担130亿美元的债务.当天午盘安然股价下挫0．16美元.

11月28日,标准普尔将安然债务评级调低至“垃圾债券”级.

11月30日,安然股价跌至0．26美元,市值由峰值时的800亿美元跌至2亿美元.

12月2日,安然正式向破产法院申请破产保护,破产清单中所列资产高达498亿美元,成为美国历史上最大的破产企业.当天,安然还向法院提出诉讼,声称迪诺基中止对其合并不合规定,要求赔偿.

安然模式的破产

首先遭到质疑的是安然公司的管理层,包括董事会、监事会和公司高级管理人员.他们面临的指控包括疏于职守、虚报账目、误导投资人以及牟取私利等.

在10月16日安然公布第二季度财报以前,安然公司的财务报告是所有投资者都乐于见到的.看看安然过去的财务报告：2000年第四季度,“公司天然气业务成长翻升3倍,公司能源服务公司零售业务翻升5倍”；2001年第一季度,“季营收成长4倍,是连续21个盈余成长的财季”……在安然,衡量业务成长的单位不是百分比,而是倍数,这让所有投资者都笑逐颜开.到了2001年第二季度,公司突然亏损了,而且亏损额还高达6．18亿美元!

然后,一直隐藏在安然背后的合伙公司开始露出水面.经过调查,这些合伙公司大多被安然高层官员所控制,安然对外的巨额贷款经常被列入这些公司,而不出现在安然的资产负债表上.这样,安然高达130亿美元的巨额债务就不会为投资人所知,而安然的一些官员也从这些合伙公司中牟取私利.

更让投资者气愤的是,显然安然的高层对于公司运营中出现的问题非常了解,但长期以来熟视无睹甚至有意隐瞒.包括首席执行官斯基林在内的许多董事会成员一方面鼓吹股价还将继续上升,一方面却在秘密抛售公司股票.而公司的14名监事会成员有7名与安然关系特殊,要么正在与安然进行交易,要么供职于安然支持的非盈利机构,对安然的种种劣迹睁一只眼闭一只眼.

安然假账问题也让其审计公司安达信面临着被诉讼的危险.位列世界第五的会计师事务所安达信作为安然公司财务报告的审计者,既没审计出安然虚报利润,也没发现其巨额债务.今年6月,安达信曾因审计工作中出现欺诈行为被美国证券交易委员会罚了700万美元.

安然的核心业务就是能源及其相关产品的买卖,但在安然,这种买卖被称作“能源交易”.据介绍,该种生意是构建在信用的基础上,也就是能源供应者及消费者以安然为媒介建立合约,承诺在几个月或几年之后履行合约义务.在这种交易中,安然作为“中间人”可以很短时间内提升业绩.由于这种生意以中间人的信用为基础,一旦安然出现任何丑闻,其信用必将大打折扣,生意马上就有中止的危险.

此外,这种业务模式对于安然的现金流向也有着重大影响.大多数安然的业务是基于“未来市场”的合同,虽然签订的合同收入将计入公司财务报表,但在合同履行之前并不能给安然带来任何现金.合同签订得越多,账面数字和实际现金收入之间的差距就越大.

安然不愿意承认自己是贸易公司,一个重要的理由就是为了抬升股价.作为贸易公司,由于天生面临着交易收入不稳定的风险,很难在股市上得到过高评价.安然鼎盛时期的市值曾达到其盈利的70倍甚至更多.

为了保住其自封的“世界领先公司”地位,安然的业务不断扩张,不仅包括传统的天然气和电力业务,还包括风力、水力、投资、木材、广告等等.2000年,宽带业务盛极一时,安然又投资了宽带业务.

如此折腾,安然终于在2001年10月在资产负债平衡表上拉出了高达6．18亿美元的大口子.

破产余波难平

在安然破产事件中,损失最惨重的无疑是那些投资者,尤其是仍然掌握大量安然股票的普通投资者.按照美国法律,在申请破产保护之后,安然的资产将优先缴纳税款、赔还银行借款、发放员工薪资等,本来就已经不值钱的公司再经这么一折腾,投资人肯定是血本无归.

投资人为挽回损失只有提起诉讼.按照美国法律,股市投资人可以对安达信在财务审计时未尽职责提起诉讼,如果法庭判定指控成立,安达信将不得不为他们的损失做出赔偿.

在此事件中受到影响的还有安然的交易对象和那些大的金融财团.据统计,在安然破产案中,杜克（D uk e）集团损失了1亿美元,米伦特公司损失8000万美元,迪诺基损失7500万美元.在财团中,损失比较惨重的是J．P摩根和花旗集团.仅J．P摩根对安然的无担保贷款就高达5亿美元,据称花旗集团的损失也差不多与此相当.此外,安然的债主还包括德意志银行、日本三家大银行等

$$$$$$安然事件对会计行业的影响$$$$$$

安然事件引发了社会公众对注册会计师的信任危机,对于注册会计师在资本市场中的作用产生了怀疑,这充分反映出人们要求更多的透明度和信任.安达信从安然取得了约5,200万美元的服务费用,其中约2,500万美元是审计费用,约1,300万美元是咨询费用,其余是有关税务、会计系统审阅等其他服务费用.虽然安达信认为对安然的收费是与公司规模匹配的,并不影响审计独立性.但人们仍对安达信是否会由于收取高额服务费用而影响其独立性持怀疑态度.

由于安然事件的发生,美国准备对现行注册会计师行业监督体系进行改革.原来美国注册会计师行业是由美国注册会计师协会组织行业间自查,现在则准备加强对注册会计师行业的监管力度,成立一个专门的强有力的独立组织来监管注册会计师行业.该组织的成员除会计师以外还包括其他社会各界的人士.这种做法类似英国的会计师事务所质量控制体制,即不采用事务所之间相互审查的做法,而是通过专业团体,聘用与会计师事务所没有任何关系的永久性监督人员,审查事务所的业务.与目前广泛采用、却又备受批评的“同业互查”体制相比,英国的质量控制体制更有效果、更加独立,而且该体制不仅能在一国之内使用,而且还可应用于跨国的审计事务所.

英国特许会计师协会(ACCA)认为,安然事件所暴露出来的问题已非单一的措施所能解决,必须考虑采取多种措施.最重要的一点,必须对审计师任命过程进行审查.虽然从理论上说这是股东的事情,但事实上任命审计师是由公司管理层负责的.这一做法应当改变.有人提议,政府机构可以代为任命审计师,但这种做法对全球资本市场而言不合适,将任命审计师的工作交给独立的私营机构来做或许更为合理.在这过程中,非执行董事应发挥更大的作用.ACCA提出了几条可选择的具体措施：

(1)在任命外部审计师时应减少对执行董事的依赖,而应让非执行董事、审计委员会和机构股东参与；

(2)限制会计师事务所向上市公司中的审计客户提供咨询服务（但不一定禁止向非审计客户提供咨询服务）；

(3)在年度报告中对审计费和咨询费作出更充分的披露.公司审计委员会对外部审计师的独立审计地位要进行强制性审查,并对审查结果是否满意发表声明；

(4)如果会计师事务所审计人员离职后去客户公司担任高级管理职位,应禁止该所为该客户提供审计服务.

“五大”在安然事件发生后共同发表的声明中提到,会计师需要审视其在资本市场的角色及其对社会公众的责任.只有勤勉尽职有效的专业审计才能从根本上保证投资者对资本市场的信心,才能保证财务信息报告体系的正常运转.除了修订出台新的会计准则、披露要求以外,在当前新经济飞速发展的情况下,如可评价新经济的风险因素,提高审计的有效性也非常重要.会计师行业需要加强合作,就如何改进现有的审计程序提出切实可行的建议,从而真正提高审计的鉴证作用,降低审计失败的风险.

总之,专业团体必须能从事独立调查、实施相应的纪律程序,其行动必须代表公众利益.只有这样,他们才能对未能履行自己基本义务的会员一无论是高级管理人员还是审计人员,采取坚决的、高度透明的惩罚措施.

$$$$$$对于问题2的理解$$$$$$

诚实守信是企业的经营之道,立命之本,是社会进步不可缺少的无形资本.在现代社会市场经济,尤其是高校后勤社会化改革已取得了可观成绩的今天,更应讲求“诚信为本”.信誉成为社会经济系统赖以运行的润滑剂,它提高了制度的运行效率,节约了社会成本.“诚招天下客,誉从信中来”.经济越发达,职业越社会化,道德信誉就越重要.江泽民同志说过,没有信用,就没有秩序,市场经济就不能健康发展,要在全社会强化信用意识,加强诚实守信的道德教育.朱铬基总理给上海国家会计学院题词时写下“诚信为本,操守为重,坚持原则,不做假帐”这十六个字,对此也作了最好的诠释.建立会计诚信体系是高校后勤社会化财务管理改革的基石.

问题3：英语翻译,急需

问题4：英语翻译论建筑业开展工程总承包存在的问题及对策摘 要本文首先对工程总承包的定义、意义、研究重点、研究状况进行了介绍；并结合对部分大型国有公司的考察,然后通过简要介绍工程[英语科目]

By architecture industry development project primary contractor existence question and countermeasure

Abstract

This article first to the project primary contractor's definition,the significance,the research key,the research condition has carried on the introduction;

and unifies to the part large-scale state-owned company's inspection,then knows

related through brief introduction project primary contractor's some knowledge,at present,the question which existed in the project primary contractor management has carried on system's analysis to our country,and proposed

solved the question countermeasure,the development primary contractor engineering project management proposes the mentality.

问题5：英语翻译It is pretty well understood what controls the flow of carbon dioxide in and out the atmosphere today.[英语科目]

当今人们对于什么控制着大气中的二氧化碳进出有了深入的见解.