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Semper Fi(永远忠诚)——美国海军陆战队

 
 
 

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雖然你拒絕了我,但我還是深深地為你著迷……  

2010-07-18 01:51:35|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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雖然你拒絕了我,但我還是深深地為你著迷…… - maxpayne0594 - Call of Duty

 

本人初試標題黨手法,各位想歪了的趕緊關掉頁面,面壁打醬油去。這個其實是對一本會計經典著作的不完全翻譯來的:

Accounting for Success: A History of Price Waterhouse in America, 1890-1990

詮釋成功:普華(PW)在美國的一百年

作者:David Grayson Allen;Kathleen McDermontt
出版:哈佛商学院出版社
书号:ISBN 0-87584-328-X
Google Books在线阅读地址:http://books.google.com/books?id=3oIvuQ56QxIC
亚马逊主站有售,“仅售”39.95美元,不含运费及进口关税。

 

第一章:來自英国的“撫養”

Chapter 1:British Parentage

PW was formally established in 1865, although the firm’s history antedated its founding. Samuel Lowell Price, the first senior partner, was born in 1821, the younger son of a Bristol salt-glaze stone potter. He began work for Bradley, Barnard & Co., a firm of Bristol accountants, auctioneers, and agents for bankruptcies. By 1848, that partnership had dissolved, and Price briefly entered into another partnership with William Edwards in London. Although Price and Edwards remained life-long friends, their professional association lasted only a year. Notice of its termination was given in the London Gazette on December 24, 1849, a date since regarded as the beginning of what would later become the firm of PW.

普華於1865年正式成立,儘管由事務所的歷史來看其建立的日子要早於這個年份。首任資深合夥人Samuel Lowell Price出生於1821年,乃家中幼子,父親在布裡斯托經營鹽(盐)釉陶器的作坊。他最早在當地的Bradley, Barnard & Co.工作,那裡提供會計、拍賣和破產清算代理服務。1848年,公司的合夥人拆夥,Price在倫敦跟William Edward建立合夥公司。雖然他們後來成為莫逆之交,但他們商業上的合作祗維持了一年。《倫敦憲報》在1849年12月24日刊登了他們合夥企業結業的啟事,這一天被認作後來的普華(PW)事務所的誕生之日。

For the next decade and a half, Price apparently continued as as sole practitioner, until he decided to form a partnership in 1865 with a friend, Williams Hopkins Holyland. Holyland, who was born in 1807, had served as principal clerk in the accounting firm of Coleman, Turquand, Youngs & Co. , where he had developed considerable expertise in liquidations and bankruptcies. Apparently both Price and Holyland, or at lease the latter, felt that they needed a younger man in the new partnership. Holyland suggested Edwin Waterhouse, whom he had known when the two men both worked at Coleman, Turquand, Youngs & Co.. Born in 1841 in Liverpool, Waterhouse was the son of a Quaker merchant family and was brought up in a “somewhat austere atmosphere”. Before embarking on a career in accounting, he had graduated from University College, London.

在接下來的15年裏,Price自己獨挑大樑,直到1865年決定與好友Williams Hopkins Holyland合夥為止。Holyland出生與1807年,曾在一家叫Coleman, Turquand, Youngs & Co.的公司任主計員;任職期間,他在企業破產和清算領域積累了相當豐富的經驗。很明顯的是,兩人(至少是Holyland)覺得他們的新事務所還需要一個年輕人。Holyland推薦了Edwin Waterhouse,他們兩個都還在老東家的時候認識的同事。Waterhouse於1841年出生在利物浦一個信奉貴格教的商人家庭,並且在一個“相對壓抑和嚴厲的[家庭]氛圍”中長大。他畢業於倫敦大學學院,随後開始了自己的會計生涯。

Although Waterhouse had left Coleman, Turquand, Youngs & Co. in 1864 to pratice on his own, Holyland saw him frequently in Leeds while on business, visits that gave him the opportunity to inquire into Waterhouse’s interest in joining the new firm. Waterhouse recorded Holyland’s proposal in his diary, noting its attraction. “I have been doing very well for myself during the last few months,” he observed, “but the offer seemed to open out chances of quickly attaining a wider experience, whilst ensuring a more steady practice and affording me the advantages of assistance should I need it.”

雖然Waterhouse在1864年就離開了自己原來的東家Coleman, Turquand, Youngs & Co.自行執業,不過Holyland出差的時候常常去里茲找他。兩人的見面給了Holyland機會,詢問Waterhouse有無興趣加入自己與Price開設的新所。Waterhouse在日記里記下了舊同事對自己說起的計劃,著重提到了它的引人之處。“在過去的幾個月里我自己一直幹得不錯,”他仔細觀察後寫道,“不過[Holyland給的]offer看上去似乎可以讓我得到機會,迅速積累有廣度的經驗,還能保證我在裏面的執業比自己單幹時更穩定。而且它還能提供我需要的協助。”

After consultation with his father and business friends, he agreed to join Price and Holyland, and the partnership was made final on May 1, 1865. By arrangement, Waterhouse and Holyland each received a 25% share in the firm and Price a 50% share. In addition, Waterhouse made cash payments of ?1,000 to Price and ?250 to Holyland. The partners established their offices at 44 Gresham Street in London, where the firm remained until 1899. It was known as Price, Holyland & Waterhouse until 1874, a few years after Holyland’s retirement, and was thereafter renamed Price Waterhouse & Co.

在徵詢了父親和其它生意上的朋友的意見後,Waterhouse接受了offer,同意加入Price和Holyland,三人的合夥關係在1865年5月1日正式確立。根據簽訂的合夥協議,Waterhouse和Holyland兩人在事務所擁有25%股份,Price則擁有50%。另外,Waterhouse還向Price支付了1,000英鎊、向Holyland支付了250英鎊,款項均以現金支付。合夥人將事務所落戶倫敦Gresham街44號。在1899年搬遷之前,那裡一直是事務所的辦公地。新事務所以Price, Holyland & Waterhouse的名稱對外執業,一直到1874年。那時Holyland已退休數年,事務所亦相應地更名為Price Waterhouse & Co.(普華)雖然你拒絕了我,但我還是深深地為你著迷…… - maxpayne0594 - Call of Duty

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