选择权

They no longer possess many options at their disposal and they already know that this is a losing battle for them, but some are not worried about that since they very much want to throw a monumental fit that will take us down with them.

他们不再拥有自行支配的选择权了，他们已经明白他们败局已定，但是有些人并不烦恼，因为他们非常希望大发雷霆，把我们也拖下水。

Chapter 2 starts this program in a simple and general way.

以上所阐述的关于&实际选择权&的一般观点是简单而直观的，这是我们在第1章中所阐发的。

Black-Scholes averred an option pricing model, which became the base of derivatives pricing.

Black-Scholes（1973）年提出选择权的评价模型，即奠定衍生性金融商品订价基础。

Mr Alexander and his former colleagues are accused of backdating share options to value them at low points in Comverse's share price.

亚历山大和他的前任同事们面临回签股票选择权日期的指控，这使得他们可以在低价购入Comverse的股票。

Which raises the question of whether the punishment will be worse than the crime for backdating's main victims: shareholders.

这就提出了一个问题：相对于回签股票选择权来说，处罚是否会对这一事件的主要受害人－－股东造成更大的伤害？

Soon after the Andersen reversal, the independent accounting standards board voted 7-0 for expensing options. Predictably, the major auditing firms and an army of CEOs stormed Washington to pressure the Senate –what better institution to decide accounting questions?– into castrating the FASB.

在安达信立场转变后不久，独立的会计准则委员会以7比0的票数通过将选择权成本列为费用，而如预期的，大型会计师事务所以及大群的CEO蜂拥赶赴首府华盛顿向参议院施压企图废掉FASB，到底是哪一个单位最适合来处理会计问题啊！

I speak, of course, of free men who have a choice, not condemned criminals whose sphere of activities is strictly delimited.

当然，我说的是那有选择权的自由人，而不是那些活动范围受到严格限定的死囚。

Has been recognized as most responsible for FASB 123, or Stock Option Expensing on the GAAP Income Statement .

已被公认为最负责任的的财务会计准则 123 ，或股票选择权开支的公认会计准则损益表。

This suggests that investors and the employees of companies consider accounting for ESO under the FVM, i.e., expensing the value of ESO, can greatly enhance companies' future earnings.

这表示投资人与员工认为企业将员工认股选择权价值费用化有助於提升企业未来的经营绩效。

To its shame, the Senate voted 88-9 against expensing. Several prominent Senators even called for the demise of the FASB if it didn't abandon its position. So much for independence.

可耻的是，参议院竟以88对9票通过反对选择权列为费用，几位资深的参议员甚至扬言废掉FASB，如果它依然坚持原来的立场真是好有独立性啊！

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了