Brian: ask u a question

　　Nikky: what

　　Brian: how did the normal financial students find their jobs this year in America, r they popular in the current economic slump?

　　【注】因为我的堂弟是学财会方面的，所以还是就问了她这方面找工作的问题。

　　Nikky: the situation is getting better now

　　Brian: is a CPA easier to find a job than those not?

　　【注】CPA(Certified Public Accountant)大家都知道是注册会计师的意思，它还表示另外一个缩写: Canadian Pacific Airlines--加拿大太平洋航空。

　　Nikky: CPA used to be good, but u know, the Enron(美国安然公司) incident changed the market

　　Brian: the accountant job market also affected? (会计方面的找工作也受到影响么？)

　　Nikky: u know, this whole Enron situation's been terrible for a lot of people(安然事件波及到了很多人，对很多人来说都不利，因为公司一倒闭就要裁员好几万人)

　　Brian: and thousands of Chinese media stations, newspapers also have reported the incident

　　Nikky: sth was already wrong with Enron last year, but no one come up right there(去年实际安然已经出现问题了，但是就是没有人出来说)

　　Brian: it used to be a large company

　　Nikky: yes

　　Brian: how did it go to bankruptcy?

　　Nikky: obviously, this is a new case, this is a unique case, I am a firm believer about this(我对此深信不疑)

　　Brian: a new economy case?

　　Brian: But someone of Enron who knew the truth took The Fifth(美国的第五项法案,允许被告可以保留缄默的权利)

　　【注】安然事件已经过去有一段时间了，公司的某个高层人士在接受联邦调查时曾借用The Fifth不回答法官提出的一切问题，引起了美国司法界的对于第5项法案之公正性的再次思考。

　　Nikky: I think that that's their right, the right under the Rights of US.

　　Brian: and it is just fine in America law

　　Nikky: it is fine, I think, their decision

　　Brian: Enron grew out of a couple of companies, right?

　　Nikky: correct, it was a result of merger in 1980, I guess

　　Brian: what is the company's main business? (公司的主业是什么？)

　　【注】说了这么长时间，我还不知道安然公司到底是做什么的，大概是个石油和天然气之类的公司，好象跟Bush还有些扯不清也道不明的关系。

　　Nikky: natural gas, a wholesale(批发) merchant business.

　　Brian: but as I heard recently that Fortune Magazine(财富杂志) listed Enron as the 5th company in the world, how did that happen so ironically after its bankruptcy?

　　Nikky: the year before was 7th, they, the Fortune got the rule to list the richest companies in the world, actually the income of Enron last year was fairly good(在此之前是第7位，财富杂志有它自己排名的规则，实际上安然在去年的收益还是不错的)

　　Brian: but why broke?

　　Nikky: before this, the company was starting to have some real problems in the California energy markets, and we also have a class discussing the why too(之前安然在加州的能源市场已经出现问题了，我们还有一堂课专门讨论这个事件呢)

　　Brian: the Enron only did natural gas or what?(安然只从事天然气业务么？)

　　Nikky: no, also includes electricity(电力) and even broadband business(宽带业务)

　　Brian: broadband?

　　Nikky: yes, enron had created broadband business years ago(很多年以前)

　　Brian: this is what our company's business, hehee

　　Nikky: but they also began to have some problems in the so-called broadband business that they have brought up(他们已经在宽带业务上出现问题了)

　　Brian: how did u know that, did u know that before the broke took place?

　　Nikky: I don't think I have the foreseeness(预见)

　　Brian: but they did make a wholesale business that became, really, one of the largest companies in the US

　　Nikky: they had success in building new markets, opening markets for competition

　　Brian: from a personal standpoint(站在个人立场上), there were a lot of things that could be related to the CEO or the board of Enron(安然有很多黑幕，这些和公司CEO及董事都不无关联)

　　Nikky: the CEO left last year, u mean Jeffrey?

　　【注】这个nikky的确不愧为经济学助教，懂很多安然事件的内幕

　　Brian: I don't know the name, when did he leave Enron?

　　Nikky: last August, I guess, he only run the company for about 6 months(他只执掌了公司半年时间)

　　Brian: why so short?

　　Nikky: he told the outside when interviewed about the reason why he left the company he just tired (在接受外界采访问及为何离开公司时，他只是表示身心疲惫而已)

　　Brian: just tired?

　　Nikky: yes, he said that

　　Brian: do u think that this was the reason?

　　Nikky: definitely not, but he is a workaholic(工作狂)

　　Brian: do u think that he was shock as everybody else when heard the broke news? (听到这个消息的时候，你相信他和其他人一样吃惊么?)

　　Nikky: I guess so, u know, Enron is his life business anyway

　　Brian: but the executives of Enron didn't know that things are going bad when they tell the investors to spur up the investment?

　　Nikky: they were led astray(被引入迷途的，亦可当名词)

　　Brian: it is astray

　　Nikky: so now it is strong charge upon him

　　Brian: do u think that he is guilty?

　　Nikky: I don't know, but I believe that someone in Enron duped(欺骗、愚弄) the board or the outside (我不知道，但我相信安然有人欺骗了董事会或者外界)

　　Brian: it causes a lot of confusions(假相，迷惑)

　　Nikky: yes, the financial report(财务报表)

　　Brian: then now what, who should protect those lost in their Enron invest? (那现在谁来保护那些投资安然公司股票的人呢？)

　　Nikky: I don't know, the authorities(当局) are looking the pension plans(养老金计划) to try to do, make it up(弥补) for the interests of the u know, the employees

　　Brian: u know, my cousin is studying accounting, yet to be a accountant

　　Brian: here in china, a lot of accounting problems too, which made our premier Zhu to write a epigraph(题词) :“No fake accounting filing”to China's new-built accounting institute

　　【注】朱总理给中国新落成的会计学院题词“不做假帐”，表明中国财务界存在着的问题也不容忽视！

　　Nikky: we r shocked to see such a huge company die so soon, the accounting irregularities(不规范) are really rampant(猖獗) in the business world now

　　Brian: specially when some problem like that happened to a large company, nobody knows how to avoid the bad from getting worse(没有人知道该如何避免更糟情况发生)

　　Nikky: this is a snowball effect(滚雪球效应)

　　Brian: yes, sir

　　Nikky::)

　　Brian: how many employees Enron had around the world

　　Nikky: a lot of, more than 20, 000 I think

　　Brian: that's really a lot of people

　　Nikky: and now most of them are jobless now

　　Brian: and who is the bad guy there?

　　Nikky: the congress think that the former CEO should be guilty(国会认为前CEO应该承担责任)

　　Brian: why, just because that he is CEO of the company, and he was there, he made some money on the stock sales(他在股票市场赚了不少)

　　Nikky: yes, therefore, he was it

　　Brian: but till now, nobody knows the truth yet

　　Nikky: but the CEO still insists that they r building a great company, a company that was helping to open and create new competitive markets

　　Brian: u believe him?

　　Nikky: I don't know, but most Americans and the congress all think that he is guilty somewhere

　　Brian: sorry the water is boiling, I will be away for a few minutes

　　--------------【注】我在烧的水开了，结果不等到我回来，nikky就下线了

　　Nikky: brian, I got go,

　　Nikky: have a good day！