Mr. Block rightly says Olam's recent results have been significantly boosted by gains related to the valuation of biological assets and negative goodwill. In both cases, Olam's accounting is consistent with appropriate standards. But in both cases, the accounting treatment is obscure, few companies take gains this way and judgment -- not hard data -- is crucial. Two people applying the same accounting standard could come up with different numbers.
布洛克准确地指出,奥兰最近的收益结果因与生物资产估值及负商誉有关的所得而受到了极大的提振。在这两方面,奥兰的会计做法都符合相关的准则。但会计处理方式都不够光明正大,几乎没有哪家公司会以这种方式处理所得,而且主观判断(而非实实在在的数据)至关重要。两个运用同一会计准则的人可能会得出不同的数字。
A cash balance is, more or less, what the bank statement says it is. But the change in the fair value of biological assets such as coffee plants depends on assumptions on matters such as future productivity or the quality of the beans. Companies book negative goodwill when they say an asset is worth more than they paid for it -- but doing this consistently implies an improbable track record of buying assets for less than market value.
现金余额是银行对账单上明明白白摆在那里的数字。但咖啡种植园等生物资产的合理价值的变化则取决于对未来生产力或咖啡豆质量等情形的假设。当一家公司说一项资产的价值比当初买下它时高,公司会计入负商誉──但总这样做意味着资产的买入价总是比市场价格低,而这是不太可能的。
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