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Semper Fi(永远忠诚)——美国海军陆战队





2011-11-30 14:03:42|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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Jones, Caesar & Co.

After the official announcement of the agency's closing, plans to part company were conducted amicably. As a gesture of goodwill or a recognition that the London office would be unable to set up another American agency, PW generously gave their former agents "the option of taking up as much of the Amerian business as [they] can obtain." The firm also offered advice, and was optimistic that Jones and Caesar would succeed, provided they remained together and consolidated their practice in either New York or Chicago.


During the summer and early autumn of 1894. economic conditions in the United States began to change. In late September 1894, Caesar wrote to the London office asking if the closing of the agency could be postponed until June 30, 1895, the end of the fiscal year. He explained that completing agency business would occupy all of their energies until November, leaving no time for the final closing, for setting up arrangements to continue PW agency business, or for meeting with prospective clients. A flurry of interest had just begun for work by their own, new firm. They had been approached by a watch manufacturing company and had also been told that they would be asked in a few months to examine the Accounts of a new Brewery 'Combine.'" There was also a "strong feeling", probably encouraged by Victor Morawetz of Guthrie's law firm, that "the coming winter will produce a new departure in the way of a demand for independent audits of all Railway Accounts." Caesar's intelligence reports, in fact, barely scratched the surface of what would shortly become an overabundance of work.

1894年夏秋之交的時候,美國的經濟環境開始出現轉機。1894年9月末,Caesar致信倫敦總所,請求將最終關閉代表處的日期推遲到1895年6月30日,亦即財年結束之日。他在信中解釋,他們即使耗盡所有精力,也要到11月才能完成代表處現有的服務項目。這樣他們將無法按時完成關閉工作、承續現有代表處的客戶,也將不能拜訪潛在的客戶。大家突然開始對他們自己新公司的業務感興趣。他們已經接到了一家鐘表制造公司的潛在服務意向,並被告知數月內將被派往檢查一個新設立的釀酒業康拜因的賬目。同時大概是受Guthrie事務所內Victor Morawetz的影響,兩人還堅信,“即將到來的冬季里,對所有鐵路公司審計服務的需求將使代表處的發展走上一個新的臺階”。實際上,Caesar的商情報告還根本沒有提及隨後到來的過多的業務。

In the meantime, Waterhouse and his partners reconsidered their position on the American agency, and on the acquisition of new clients in the American business environment, a subject that had been a frequent source of differences between the firm and its agents. No doubt encouraged by finding Jones and Caesar "fully occupied with work," the partners wrote to Caesar in October that they were willing to come to a new understanding, noting that:
   "If we understood aright, your view was that if you were free to undertake work in your own name and on your own account, that work, together with the agency work for us, would produce to yourselves a better income than we could afford to give under the present circumstances."


PW agreed to continue the American agency under this arrangement. The partners stipulated only that "Jones & Caesar & Co." add to their office doors "Agents for Price Waterhouse and Co. London," and that for PW work they would not sign "our name except under special authority." New agency terms were discussed, and PW suggested that it might assist the fledgling American accounting firm with startup capital expenses. The partners offered to take up any European work, under similar terms, that Jones and Caesar might develop.

按照這樣的約定,普華同意讓駐美代表處存續下來。合夥人僅僅規定代表處須改用“Jones & Caesar公司”的名號,並註明“英國倫敦普華會計師事務所代理人”字樣,同時在為普華所做的項目中亦“不能簽署我們的名字,除非得到特別的授權”。普華還與二人協商出了新代理協議的條款,並建議通過支付初始資本費用的方式幫助新公司的發展。根據類似的條款,合夥人們還提出承擔所有Jones和Caesar可能發展的歐洲客戶的費用。 

The decision to make this new arrangement had important and far-reaching consequences. Jones and Caesar were at last able to conduct their own business in the manner they saw fit. By agreeing to allow them to continue PW work in the United States, the British firm recognized that its share in such work, as profits during the next five years would show, would be minimal. However, the new arrangement kept the hope alive of future expansion by PW in the United States. Above all, the arrangement signaled the abandonment of a unitary system of organization, with London in complete control, and an implicit acknowledgment that accounting, in a worldwide context, was necessarily a decentralizcd operation.


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