要點前導
眾所矚目的鴻夏戀，究竟能否皆大歡喜？還是真心換絕情？或有負債的糾葛是否會隨著事件的突破而塵埃落定？就讓我們繼續看下去。
笑話一則打頭陣。
兩位申請工作的會計師得到一些資料，要求估算某間公司的價值。第一位在跳起來大喊「一百萬！」之前，猛按計算機。第二位就是微笑問道：這一筆要怎麼喬？猜猜工作花落誰家。 即便有這種「創造性會計」相助，企業評價也絕非易事。有太多變數要考慮，有很多是無形、難以預料的。正是發現值數十億美金的或有負債—依據未來事件的演變可能得支付的資金數額—延緩鴻海收購夏普的腳步。會計師大軍現正估算著未來事件的可能性與潛在的影響，讓人納悶那群會計師是狂按著計算機，還是笑問郭台銘：這一筆要怎麼喬？
First, a joke. Two accountants applying for a job are given some data and asked to calculate the value of a company. The first punches madly away at his calculator before jumping up and yelling, “One million dollars!” The second just smiles and asks, “What do you want it to be?” Guess who got the job. Even with the help of this kind of “creative accounting,” corporate valuation is no easy task. There are numerous variables to consider, many of them intangible and contingent. It was the discovery of a few billion US dollars’ worth of contingent liabilities—amounts of money that may come due based on the outcome of future events—that slowed Foxconn’s acquisition of Sharp. Armies of accountants are now calculating the likelihood and potential consequences of those future events, and one wonders if they’re punching madly away at their calculators or smiling and asking Terry Gou, “What do you want it to be?
Word Bank
1. apply for 申請
2. punch away at 持續進行（工作）
3. yell [jɛl]【動】叫喊
4. valuation [͵væljʊˋeʃən]【名】估價
5. variable [ˋvɛrɪəb!]【名】變數
6. intangible [ɪnˋtændʒəb!]【形】無形的
7. contingent [kənˋtɪndʒənt]【形】潛在的
8. outcome [ˋaʊt͵kʌm]【名】結果
9. acquisition [͵ækwəˋzɪʃən]【名】獲得
10. armies of 大批
