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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-9)  

2011-06-06 11:15:50|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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Although London introductions managed to support the American agency, littile American work was generated. None, apparently, was recorded in 1890; in1891, the agency received $6,450 in fees from 9 clients. In 1892, such fees declined to $4,700 from 6 clients for non-recurring work. Conditions worsened in 1893, the year of the American financial panic and the country’s worst depression to that date. Only 4 clients, requesting non-recurring work, yielded a bare $2,600 in fees. A year later, only 2 American clients appeared, with one paying a fee of $200 and the other an unknown, though probably small, amount.

雖然倫敦總所通過不斷轉介業務來支撐美國代表處運營,代表處自身也只在當地發展了部份業務。1890年的記錄顯示代表處未主動發掘任何客戶;1891年則從9個客戶中收取6,450美元的服務費用。1892年,此類收費減少至4,700美元,並且是從6個客戶的“一攬子服務”中收取。情況在1893年進一步惡化,那年美國遭遇19世紀最為嚴重的經濟蕭條。4個要求“一攬子服務”的客戶為代表處帶來了2,600美元。第二年,只剩2個客戶找上門來,其中一個只願意付200美元,另一個的金額未知,儘管可能也是小數目。

By August 1893, the impact of these disappointments began to set in. Reflecting on the year’s activities, Jones reported that “there have been practically no new investigations of any moment,” nor would any likely take place until 1896, when the “vexed silver question is settled.” Another result of the depression was the repurchase of foreign-owned business by Americans, who saw little need for retaining auditors, especially foreign auditors.

至1893年8月,這些不利局勢帶來的影響開始持續。回顧整個財年的業務情況時,Jones報稱:“實際上那時沒有任何新簽訂的財務調查業務”,也沒有跡象顯示有出現的可能,直至1896年,“困擾經濟復蘇的銀本位問題得到解決”經濟蕭條帶來的另一個趨勢是美國人對外資企業的回購,這種業務很少需要留用原有的審計師,特別是外國審計師。

Harder times also encouraged clients to seek lower auditing fees and to trim or eliminate the financial services that they required. The agents revived their earlier interest in promoting the agency through circulars in the face of competition for clients from cheaper and less skilled American accountants. These problems, together with the lack of Amercian business, were augmented by difficulties that Caesar was experiencing with a Chicago lawyer who had referred substantial business to the agency. Misunderstandings abounded on both sides, exacerbated by Caesar’s blunt personality and by differences in perceptions about auditing and accounting. To claim the waters, the agents decided, with the London’s approval, to move Jones to Chicago and Caesar to New York.

時日的艱難也使客戶不斷尋求更低的審計費用,終止或縮減要求的財務服務。代理人們又對原先通過價廉技疏的美國審計師來競得客戶合約、進而宣傳代表處的想法產生了興趣在與芝加哥一位向代表處轉介了相當數量業務的律師溝通時,Caesar遇到了許多困難,這些困難加劇了這些問題和對美國商業理解的不足。雙方彼此之間產生了不小的誤解,Caesar直來直往的性格和各自對審計及會計理解上的差異將這些誤解的影響擴大化。為平息爭議,代理人在報經倫敦總所同意後,決定將Jones和Caesar分別派駐到芝加哥和紐約。

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