监管者

According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market.

由于会计信息的复杂性、信息不对称的不可克服性和舞弊危害的严重性，盈余管理成为困扰证券市场投资者、监管者、审计人员，损害证券市场健康发展的一个大问题。

In terms of short-term performance, most entities that have now received liquidity and taxpayer support were widely regarded in their markets (and, presumptively, by their regulators) to be performing well.

从短期表现来说，如今获得流动资金和纳税人支持的大多数经金融实体，都曾被各自所在的市场普遍看好（并且可推定也被其监管者看好）。

Most observers, regulators included, concede that banks can do little to stop determined individuals from sidling around controls, at least for a while.

许多观察家包括监管者承认，银行很难杜绝别有用心的个人至少是一小会儿躲开监控。

Hence the voguish idea of "living wills", or more amusingly, financial "death panels", which would force banks and regulators to organise themselves so that it is easier to dismember systemically important firms in a crisis.

这一举措有个时髦的称呼——&生前预嘱&，或更风趣点——&金融死亡小组&。银行和监管者因此必须进行自我组织，以便危机之时瓜分在系统中举足轻重的公司。

Consequently, the question bedevilling regulators is how they might intervene to realign the industry better with the interests of consumers.

所以，困扰监管者的问题就是，他们应如何进行干预，使该行业更有利于消费者。

Similarly, financial regulators should leave the re-regulation of cross-border banking until later, at an international level, rather than beggaring their neighbours by grabbing scarce capital, setting targets for domestic lending and drawing up rules with long-term consequences now.

同样的，金融监管者应该把对跨境银行的再管制放到一个国际水平上，而不是向其邻居乞讨少量的资本，为国内借贷设立目标并且制定具有长期后果的规则。

Similarly, financial regulators should leave the re-regulation of cross-border banking until later, at an international level, rather than beggaring their neighbours by grabbing scarce capital, setting targets for domestic lending and drawing up rules with long-term consequences now.

同样的，财政监管者也要从国际角度出发，将对跨国银行的重新管制延后，而不应指责其邻国攫取珍贵的资产。监管系统应当从长期影响出发，设立国内的贷款与存款规则。

Similarly, financial regulators should leave the re-regulation of cross-border banking until later, at an international level, rather than beggaring their neighbours by grabbing scarce capital, setting targets for domestic lending and drawing up rules with long-term consequences now.

金融监管者应该减少对跨国银行的国际运作层面的限制，而不是让他们从邻国那里吸收存款，设定国内贷款指标或设定长期制度，这样会让其他国家变得更加贫穷。

And on Monday Citigroup agreed to buy most of the assets of Wachovia, another beleaguered American bank, in a deal brokered by regulators.

周一，在监管者的协调下，花旗集团也同意购买陷入困境的美联银行的大部分资产。

In all the fraud cases, the managing group of the corporation always colludes audit supervisor. They get more benefit than they deserve by damaging small and medium investors as well as all the common people.

在上市公司会计欺诈的场合，总是公司高层与外部审计监管者内外勾结，用损害中小投资者乃至全体普通老百姓利益为代价，为各自谋求高于应得利益的利益。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。