经济学人:阿里巴巴 一审再审
时间：2019-02-24 作者：英语课 分类：经济学人商业系列
英语课
Alibaba
阿里巴巴
Under scrutiny 1
一审再审
American regulators are investigating China's e-commerce giant
美国监管机构正调查中国电商巨头
“WE HAVE from time to time been subject to PRC and foreign government inquiries 2 and investigations 4.” So declared form 20-F, a regulatory filing submitted by Alibaba, China's biggest e-commerce firm, to America's Securities and Exchange Commission (SEC) on May 24th. It is tempting 5 to dismiss this as boilerplate language. All foreign firms listed in America (Alibaba trades on the New York Stock Exchange) are required to file this document regularly. In fact, it is not inconsequential. The filing revealed that Alibaba is the target of an ongoing 6 SEC investigation 3 into its accounting 7 practices. The company's shares fell sharply after the news became public.
中国最大的电商—阿里巴巴在5月24日上交给美国证券交易委员会（SEC）的20-F年报（译者注：监管文件，20-F是对那些注册地不在美国的上市公司所要求的年报，美国本土的上市公司用10-K格式的年报）称：“我们时常受到国内和外国政府的调查和问讯。”这样的说法很难不被当成是打官腔。所有在美上市的外国企业（阿里巴巴在纽约证券交易所公开交易）需要定期填写相关文件。然而事实上这并非无关紧要。监管文件显示阿里巴巴已经成为美国证券交易委员会调查会计实务的目标。消息曝光后，该公司的股票急剧下跌。
The SEC appears to have three areas of concern. It wants to know more about the Cainiao Network, a logistics joint 8 venture worth $7.7 billion in which Alibaba has a 47% stake. The agency also wants data on “Singles' Day”, an annual marketing 9 promotion 10 that last year apparently 11 generated $14.3 billion in gross merchandise value (GMV) on one day. As GMV is not a recognised term in GAAP, the accounting standard used in America, the SEC may be digging into this claim.
美国证券交易委员会要考虑的主要是三个方面。菜鸟网络科技公司便是其中之一，这个公司是市值77亿美元的合资的物流公司，阿里巴巴持有47%的股份。除此以外委员会还想了解“光棍节”（一年一度的营销推广日）的数据，去年这个节日仅一天的总交易额（GMV）达到了143亿美元。但GMV并不是美国使用的会计准则GAAP（Generally Accepted Accounting Principles）认可的条款，美国证监会（SEC）可能会对此深入调查。
n.详细检查，仔细观察
- His work looks all right,but it will not bear scrutiny.他的工作似乎很好，但是经不起仔细检查。
- Few wives in their forties can weather such a scrutiny.很少年过四十的妻子经得起这么仔细的观察。
n.调查( inquiry的名词复数 )；疑问；探究；打听
- He was released on bail pending further inquiries. 他获得保释，等候进一步调查。
- I have failed to reach them by postal inquiries. 我未能通过邮政查询与他们取得联系。 来自《现代汉英综合大词典》
n.调查，调查研究
- In an investigation,a new fact became known, which told against him.在调查中新发现了一件对他不利的事实。
- He drew the conclusion by building on his own investigation.他根据自己的调查研究作出结论。
（正式的）调查( investigation的名词复数 )； 侦查； 科学研究； 学术研究
- His investigations were intensive and thorough but revealed nothing. 他进行了深入彻底的调查，但没有发现什么。
- He often sent them out to make investigations. 他常常派他们出去作调查。
a.诱人的, 吸引人的
- It is tempting to idealize the past. 人都爱把过去的日子说得那么美好。
- It was a tempting offer. 这是个诱人的提议。
adj.进行中的，前进的
- The problem is ongoing.这个问题尚未解决。
- The issues raised in the report relate directly to Age Concern's ongoing work in this area.报告中提出的问题与“关心老人”组织在这方面正在做的工作有直接的关系。
n.会计，会计学，借贷对照表
- A job fell vacant in the accounting department.财会部出现了一个空缺。
- There's an accounting error in this entry.这笔账目里有差错。
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
- I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。
- We wrote a letter in joint names.我们联名写了封信。
n.行销，在市场的买卖，买东西
- They are developing marketing network.他们正在发展销售网络。
- He often goes marketing.他经常去市场做生意。
n.提升，晋级；促销，宣传
- The teacher conferred with the principal about Dick's promotion.教师与校长商谈了迪克的升级问题。
- The clerk was given a promotion and an increase in salary.那个职员升了级，加了薪。
adv.显然地；表面上，似乎
- An apparently blind alley leads suddenly into an open space.山穷水尽，豁然开朗。
- He was apparently much surprised at the news.他对那个消息显然感到十分惊异。
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