虚焦点

Here, the meaning of virtual focus is a "point" from which rays of light seem to emanate but do not actually do so such as in the image in a plane mirror.

这里所指的虚焦点是一个"点"，从其中的光芒似乎产生，但实际上没有这样做（例如在图像在一个平面镜）。

The disclosure of drawing up false accounts, peculating funds , increasing the profits ,unclerance of property rights, the inside trades, which erupt one after another like thunders in our securities market, and the focus of problem is the financial report of the listed company.

近年来对不少上市公司编造假账、挪用资金、虚增利润、产权不分、内幕交易等问题的披露，像一个接一个的惊雷一样在我国证券市场爆发，而问题的焦点就是上市公司所披露的财务报告。

It seems that financial statement distortion can be found everywhere in the world, domestic or foreign , for example ,Enron utilizing the SPV to manipulate the accounting treatment and information disclosure of connected transactions and Yin Guangxia, the famous listed company in China, adopting bald-faced fraud to recognize revenue.

从安然利用特殊目的实体（SPV，Special Purposed Vehicle）操纵关联交易的会计处理和报表信息披露，到银广夏赤裸裸的虚作销售收入，都引发了公众对财务报表会计信息质量的信任危机。会计信息失真成为我国会计界乃至整个经济界关注的焦点之一。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。