cook=煮， cook the book=？【会计英语+听力口语+英语四六级+专四专八+考研英语】

一、cook the books 是什么意思？

因为cook是“煮”，

所以cook the books这个短语很容易望文生义！

你的第一感觉是不是“煮书”？

哈哈，不是哦！

其实这个短语的真正意思是：

做假账！

举个例子?：

Their accountant was charged with cooking the books, and now he's in jail.

他们的会计被指控做假账，现在他在监狱。

二、听力口语练习

三、专业术语解读

Cooking the Books is when a company fraudulently misrepresents the financial condition of a company by providing false or misleading information. It is illegal and punishable.

做假账是指一家公司通过提供虚假或误导性信息，欺诈性地歪曲公司的财务状况。这是非法的，应该受到惩罚。

Cook the books is a slang term for using accounting tricks to make a company's financial results look better than they really are. Typically, cooking the books involves manipulating financial data to inflate a company's revenue and deflate its expenses in order to pump up its earnings or profit.

做假账是一个俚语，指使用会计技巧使公司的财务业绩看起来比实际情况更好。通常情况下，做假账包括操纵财务数据以增加公司收入和缩减开支，从而提高公司的收入或利润。

manipulate [məˈnɪpjuleɪt]

来源词库：CET6 考研英语 TEM8

1. VERB 摆布，操纵，控制(他人)

If you say that someone manipulates people, you disapprove of them because they skilfully force or persuade people to do what they want.

举个例子：

He is a very difficult character. He manipulates people...

他是个极难对付的角色，总是把人玩弄于股掌之间。

inflate [ɪnˈfleɪt]

v. 使充气; 膨胀; 鼓吹; 吹捧; (使)涨价

记忆技巧：in 使… + flat 吹 + e → 吹气使膨胀 → 充气

来源词库：TEM8 BEC

举个例子：

They inflated clients' medical treatment to defraud insurance companies.

他们夸大客户伤势的严重性和治疗情形以欺骗保险公司。

Companies can use credit sales to exaggerate their revenue while others buy back stock to disguise a decline in their earnings per share (EPS).

公司可以通过赊销来夸大收入，而其他公司则通过回购股票来掩盖每股收益的下降。

exaggerate [ɪɡˈzædʒəreɪt]

v. 夸张; 夸大; 言过其实

记忆技巧：ex 使…；做…；加强 + agger 堆积 + ate 使… → 越堆越高 → 夸张

来源词库：CET4 考研英语 TEM4 TEM8

举个例子：

He tends to exaggerate the difficulties.

他往往夸大困难。

disguise [dɪsˈɡaɪz] 美 [dɪsˈɡaɪz]

vt. 假扮; 装扮; 伪装; 掩蔽; 掩饰

n. 伪装物; 化装用具; 假扮; 装扮; 伪装

来源词库：CET4 考研英语 TEM8

举个例子：

She made no attempt to disguise her surprise.

她毫不掩饰自己的惊奇。

四、外刊精读

Companies “cook the books” when they use accounting schemes and tricks to falsify their financial statements (i.e., their books) to make their results appear better than they actually are.

当公司使用会计方案和伎俩伪造财务报表（即账簿）以使其结果看起来比实际情况更好时，他们会“做假账”。

falsify [ˈfɔːlsɪfaɪ]

vt. 伪造; 篡改(文字记录、信息)

记忆技巧：fals 错误；欺骗 + ify 使… → 篡改；欺骗

来源词库：TEM8

举个例子：

The charges against him include fraud, bribery, and falsifying business records.

对他的指控包括诈骗、行贿和伪造商业记录。

With the recent economic slowdown, many companies are under increased pressure to show stability, or even growth, and paint a rosy picture for investors. That pressure will undoubtedly cause some companies to engage in accounting fraud to distort their financial results, thereby misleading investors.

随着最近的经济放缓，许多公司面临着越来越大的压力，需要表现出稳定甚至增长，并为投资者描绘一幅美好的前景。这种压力无疑会导致一些公司进行会计欺诈，从而扭曲其财务结果，从而误导投资者。

distort [dɪˈstɔːt]

vt. 使变形; 扭曲; 使失真; 歪曲; 曲解

记忆技巧：dis 分散 + tort 扭曲 → 扭开 → 曲解

来源词库：CET6 考研英语 TEM8

举个例子：

The media distorts reality; categorises people as all good or all bad.

媒体会歪曲事实，将人说得不是完美无缺就是一无是处。

As with most accounting scandals, companies are usually unable to sustain the deception, and the house of cards eventually collapses.

与大多数会计丑闻一样，公司通常无法承受欺骗，摇摇欲坠的组织最终崩溃。

deception [dɪˈsepʃn]

n. 欺骗; 蒙骗; 诓骗; 诡计; 骗术; 骗局

复数：deceptions

来源词库：TEM8

举个例子：

He was accused of obtaining property by deception.

他被指控骗取钱财。

house of cards [ˌhaʊs əv ˈkɑːdz]

n.不可靠的计划; 摇摇欲坠的组织;

英文解释：a plan, an organization, etc. that is so badly arranged that it could easily fail.