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Sarbanes ˈsɑːrˌbenz COCA⁵⁸⁷⁵⁰BNC²³⁶²¹³⁺¹Economist¹⁹⁰⁵⁰⁺⁹ 基本例句 n.美国萨班斯-奥克斯利法案旨在防止和保证上市公司财务丑闻不再发生 Fast forward a few years later,22-year-old Ming Li Department of Veterinary Medicine at the University of Reading, Sarbanes- Oxley has already grown into a pretty big dog. 一晃几年过去了,22岁的明莉在大学的兽医系读书,索克斯也早已长成一只漂亮的大狗。 spiiker American and foreign firms alike see Sarbanes-Oxley, which was passed in the wake of the Enron scandal, as intrusive, expensive and heavy- handed. 《萨班斯-奥克斯利法》,这部由于安然公司丑闻而出台的法律,在美国公司和外国公司看来,存在着过度干预,成本巨大和控制强硬等诸多弊病。 ecocn AMERICA'S Supreme Court is likely to hand down a decision involving the Sarbanes- Oxley act of2002 on Monday June28th. 美国最高法院6月28日有望宣布一项包含萨班-奥西利法案的决议。 ecocn And that means corporate directors and executives are starting to worry about being sued under the Sarbanes- Oxley Act for bungling the job. 这意味这企业董事和执行官们开始担心在萨班斯—奥克斯里法案下由于工作不力而遭受起诉。 yeeyan But Sarbanes- Oxley is not just about costs. 但是萨班斯-奥克斯利法案并不仅仅关乎成本。 ecocn Controls ensure compliance with all corporate and local laws and obligations, including the U.S. Sarbanes- Oxley Act and export regulations. 这些控制确保遵循所有的公司和本地法律和义务,包括 U.S. Sarbanes- Oxley Act和出口条例。 ibm Critics of Sarbanes- Oxley blame the law’s expensive compliance requirements for deterring companies from listing on U.S. exchanges. 对萨班斯-奥克斯利法案持批评态度的人指责该法案的合规要求过于苛刻,有碍企业在美证交所上市。 forbeschina For example, under the Sarbanes- Oxley Act, chief executives must attest that their organisations have followed extremely detailed accounting procedures. 例如,根据《萨班斯-奥克斯利法案》 Sarbanes- Oxley Act,首席执行官必须证明,自己所在的机构严格遵循了会计程序。 iciba One chief executive recently observed: “The moment a public pension fund loses20% of its value due to some private- equity investment going wrong, private equity will get its own Sarbanes- Oxley.” 一位首席执行官最近预言:“如果将来有一刻因为什么私募股本投资出错而让一个公共退休基金贬值20%,私募股本行业就会招来它们的《萨班斯-奥克斯利法案》。” ecocn Regulatory changes, such as America's Sarbanes- Oxley Act, have boosted demand from clients not just for accountants' services but also for their staff. 管制的调整,如美国萨班斯-奥克斯利法案不仅扩大了客户对会计服务的需求,他们对事务所的员工也愈加求贤若渴。 topsage So American congress legislated the Sarbanes- Oxley act in2002, which intention is to protect the benefit of investors. 为此,美国国会在2002年通过了旨在保护投资者利益的会计改革法案——萨班斯法案。 cnki Some cite Sarbanes- Oxley and other post- Enron costs as a reason, although, to be fair, private- equity is booming in the rest of the world, too. 尽管有些人把萨班斯-奥克雷法案和其它安然事件之后所生成本当成原因,但是,公平地说,其它国家的私人股权也是发展势头迅猛。 ecocn Such behavior is a felony under Sarbanes Oxley, but the U.S. will most likely be unable to prosecute. 根据萨班斯奥克斯利法案,这种行为构成重罪。但是美国法院很可能无法起诉。 blog.sina.com.cn The review of Sarbanes- Oxley shows the world's largest economy is aware of its shortcomings, and responding to them. 对于萨班尼斯-奥克斯莱法案的反思表明世界上最大经济体意识到其自身的不足,并且开始对其有所反映。 ecocn Then we have this administration's panicked Sarbanes-Oxley legislation, and of course the deer- in-the- headlights Mr. Bernanke in his bungling of monetary policy. 于是我们有了本届政府慌乱的萨班斯·奥克斯利法案,当然还有像在车灯前的惊慌的小鹿一样的伯南克先生的拙劣的货币政策。 yeeyan There are also positive reasons to defend Sarbanes- Oxley. 对 SOX法案进行辩护也存在正面理由。 ecocn This is the most contentious part of Sarbanes- Oxley. 这是萨班斯-奥克斯利法案最具争议之处。 ecocn |