快，点击上方
蓝字
关注并置顶
这
个公众号，一起涨姿势～
多多动笔翻译呀uu们！只用眼睛看着翻译跟动笔翻译完全是两码事，平时多练多翻，到时候就不用专门备考翻译题啦（简单查缺补漏就行），能省很多时间呢！
Firms
will continue
to “onboard” new staff in the old-fashioned way—
they can do it in an office, rather than by video-link
—while
junior staff
will still have an opportunity to skulk by the lifts
in hopes of grabbing five minutes with the chief executive
.
公司将继续用老式的方式“带上”新员工——他们可以在办公室里，而不是通过视频联系——而初级员工仍然有机会溜进电梯里，希望能抓紧这个时间和首席执行官交谈五分钟。
1.onboard在这里应该指的是一对一指导，类似于老带新
2.skulk: to hide or move about secretly, trying not to be noticed, especially when you are intending to do something bad
美国法案规定如果外国公司连续三年不能满足美国的财务审查要求，将禁止在美股上市。明面上写的是“外国公司”，但其实都清楚矛头指向的是中国的企业。这可能会导致包括阿里、百度、拼多多等中国公司面临退市的风险。
Some big-name Chinese stocks could eventually be
kicked off
t
he New York Stock Exchange and Nasdaq if they refuse to let U.S. regulators see their financial audits. An effort by the U.S. Securities and Exchange Commission to gain access to audits of overseas companies, which began under former President Donald Trump, is continuing under President Joe Biden. Alibaba Group Holding Ltd. and Baidu Inc. are among Chinese companies listed in the U.S. whose audit firms aren’t complying with the demand.
如果一些中国知名上市公司拒绝让美国监管机构查阅财务审计报告，它们最终可能会因此被赶出纽约证券交易所和纳斯达克。美国证监会在前总统XX普任期内开始查阅海外公司审计报告，在现任总统乔·拜登任期内继续进行。阿里巴巴集团和百度等在美上市的中国公司，其聘请的审计机构没有遵守相关规定。
Critics say Chinese companies enjoy the trading privileges of a market economy -- including access to U.S. stock exchanges -- while receiving government support and operating in an
opaque
system. In addition to
disclosure
of audits, the U.S. initiative would require foreign companies to disclose if they’re controlled by a government.
批评人士指出，中国公司享有市场经济的交易特权——包括进入美股交易市场——同时接受政府支持，并在一个不透明的系统中运作。除了披露审计信息，美国提议还要求外国公司披露它们是否受政府控制。
The 2002 Sarbanes-Oxley Act, enacted in the wake of the Enron Corp. accounting scandal, required that all public companies submit to inspections of their audits by the U.S. Public Company Accounting Oversight Board. China’s refusal to let the board examine audits of firms whose shares trade in the U.S. -- including companies registered in Hong Kong -- has long been a point of contention.
2002年，在安然公司爆出会计丑闻之后颁布的《萨班斯·奥克斯利法案》要求所有上市公司接受美国上市公司会计监督委员会对其审计的检查。中国拒绝让该委员会检查其股票在美国上市的公司（包括在中国香港注册的公司）的审计工作，长期以来一直是争议的焦点。
It
came to a head
when Chinese chain Luckin Coffee Inc., which was listed on Nasdaq, was found to have intentionally fabricated more than $300 million in sales from April 2019 through January 2020. The company filed for
bankruptcy
protection after being fined $180 million by the SEC.
在纳斯达克上市的中国连锁企业瑞幸咖啡被曝出在2019年4月至2020年1月期间，故意捏造了3亿多美元的销售额，至此，接受审查的事情到了紧要关头。在被美国证监会罚款1.8亿美元后，该公司申请了破产保护。
Alibaba -- by far the largest U.S.-listed Chinese corporation -- for one. On a post-earnings call in May 2020, it stressed that its books are audited under U.S. standards by a major accounting house.
In all, the PCAOB says it’s blocked from reviewing the audits of about 200 companies based in China or Hong Kong, including Alibaba, PetroChina, Baidu and JD.com.
Chinese companies traded in the U.S. have a
cumulative
market capitalization in excess of $1.8 trillion.
阿里巴巴是目前为止最大的在美上市的中国公司。在2020年5月的财报后电话会议上，该公司强调，其账目是由一家大型会计公司按照美国标准审计的。
翻译划线句，长按文末小程序码打卡，答案下期公布~
在美上市的中国公司累积市值超过了1.8万亿美元。
