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Semper Fi(永远忠诚)——美国海军陆战队

 
 
 

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[書摘]詮釋成功:普華(PW)在美國的一百年(第一章-11)  

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.

作出關閉代表處的決定後,總所同時開始著手解散之前達成的合作關系。出於善意、同時也是對自己無法再在美國另行設立代表處的認識,普華很慷慨地給予了前任代理人“盡可能多地接收之前發展的美國客戶的選擇權利”。當得知Jones和Caesar計劃將各自執業的重心都集中在紐約或芝加哥後,總所還對他們未來的發展表示樂觀,並給出了一些建議。

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."

同時,Waterhouse和其他合夥人重新考慮了他們對在美國設立代表處,以及在美國的商業環境下承攬新客戶的態度,此前這個問題經常引發代表處和總所之間的意見分歧。受二人“全身心投入工作”精神的鼓舞,合夥人們10月向Caesar回信,稱他們樂意與二人達成新的共識,並稱:
    “如果我們沒有理解錯的話,你的看法是,倘若你們能夠以自己的名義對外承攬業務、並自負盈虧的話,這些業務與之前為我們所做的業務一道,為你們帶來的收入將會比我們按現有條件所能給的更多。”

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.

普華作出的這個決定影響深遠、意義非常。Jones和Caesar終於得以自行執業、見機行事。同時,通過許可他們承續此前以普華名義在美國承攬的業務,這個英國事務所還承認了自己在其中的份額將逐漸下降,正如後來五年經營這些業務所得利潤呈現的一樣。但是,新的代理協議還是為普華日後在美國的擴張留下了空間。不過最重要的是,協議說明原來一體化經營、由倫敦總所完全控制的組織結構形式已被廢棄,並暗喻了在全球環境下,公共會計業的經營模式將表現出“去中心化”的特點。

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