M10:00
我叫 Johan Freudenberg。
My name is Johan Freudenberg.
我来自 Germany。
I come from Germany.
我想知道您最喜欢哪本会计书。
I would like to know the accounting book you like best.
谢谢。
Thank you.
嗯，我已经很久没读过会计书了。
Well, it's been a long time since I've read an accounting book.
我大学的时候读过 Finney。
I read Finney back when I was in college.
这我还记得。
I remember that.
而且我一直都很喜欢会计。
And I always liked accounting.
对你们任何一个对商业感兴趣的人来说，你知道，基本上会计这东西怎么学都不嫌多。
And for any of you interested in business, you know, you basically can't get enough accounting.
不过我，你知道，我确实不太了解现在最新的会计书。
But I don't, you know, I'm not really up to date on accounting books.
也许 Charlie 最近读过一些。
Maybe Charlie's been reading some of those lately.
其实我倒是希望，如果你长期去读 Berkshire 的报告，或许能从里面得到一些关于会计的启发。
I would hope actually that if you read the Berkshire reports over time that you get certain perhaps lessons on accounting.
不过我觉得，会计这东西你大概更多还是要这么学——我是说，一旦你掌握了它的基本功之后，要靠读一些好的商业文章，
But I think you learn more accounting probably in terms of, well, I mean, once you know the basics of it, by reading good business articles
那些讨论会计问题、会计丑闻之类的文章。
that deal with accounting issues, accounting scandals, that sort of thing.
我的意思是，你真正需要知道的是，这些数字是怎么拼出来的，它背后的基本原则是什么，然后你还得知道这些东西能被拿来做什么。
I mean, that's what you really need to know, is you need to know how the figures are put together, the underlying principles of it, and then you have to know what can be done with those.
你一开始会把会计数字当成理解一家企业的原材料，但你还得在这之外再加上一些别的东西。
And you start with the accounting figures as the raw material of understanding a business, but you have to bring something additional to that.
但我一时想不出这个主题上有什么特别好的书。
And I can't think of any good books on that subject.
我觉得这些年来，我读过很多很好的杂志文章，它们对我的知识积累很有帮助。
I think I've read a lot of good magazine articles that contributed to my knowledge over the years.
而且我就是，你知道，我读过很多年报，也见识过人们能怎么利用会计。
And I've just, I've just, you know, I've read a lot of annual reports and seen what people can do with accounting.
还有——就像我以前说过的，如果我看不懂，我就会认为，大概是管理层不想让我看懂。
And if—and as I've said before, if I don't understand it, I figure it's probably because the management doesn't want me to understand it.
而如果管理层不想让我看懂，那大概率就是里面有什么不对劲的事。
And if the management doesn't want me to understand it, there's probably something wrong going on.
我的意思是，人们通常不会无缘无故用数字把事情搞得云山雾罩。
I mean, people don't obfuscate with numbers usually without a purpose.
你一旦碰到这种情况，最好的做法就是离远一点。
And when you run into that, the best thing to do is just stay away.
Charlie？
Charlie?