基本上我说的跟足球没有相关 不过看到这麽专业的文章 让我一整个热血沸腾起来~~ (不好意思我是会计底的XD) 我就来翻译加解释一下 ※ 引述《Petrie ( )》之铭言： : ※ 引述《kevinishia (love will keep us alive)》之铭言： : : 3. 财政领域的副主席 Javier Faus 说，本季巴萨将亏损 77.1 M欧元（上赛季 : : 盈余 11.1 M）。 : here are some excerpts from the Xavier Sala i Martin note from Facebook: 我们的大掌柜(其实是财务顾问而已:P) 哥大经济系令人尊敬的Xavier Sala-i-Martin教授表示: Rosell的经营团队利用会计操纵盈余(咦? 各位乡民有没有种很熟悉的感觉:P) : “I read that the new board has decided that the club’s 2009-10 season : was counted as the first trophy of the Rosell era, not as the last of the : Laporta era. Why? Because, says the vice president Javier Faus, titles : are not counted on just the league (as they did until now) but the day : the trophy was delivered. And as the League Cup is not until late August : will be delivered once Rosell is president, they decided (unilaterally) : that the league was earned during his presidency…. 老子听说董事会要把09-10的title算在Rosell头上 因为要用送奖杯时间点来算 好吧 如果你们要这样搞...不过讲到钱........ (Rosell: 好爽 捡到一座奖盃哩~~:P) : Well, that’s sad, absurd and pathetic is that the news yesterday when : he starred Javier Faus said that some auditors had rebuilt the accounts : of the club and they had “discovered” that the club had a loss of : 70 million. 你们这样搞就真的令人伤心 困惑 与可悲 居然讲到钱你们也操弄"认列" 时间点的把戏 Faus告诉我说 会计师们最近"发现"了俱乐部居然是亏钱的~~!!! (球迷: 不要告诉我这是真的!!!!) : How can that be? From +11 to -77 there is a difference of 88 million. : How can the results of a change so blatantly? … Well, for example, : saying that the sale of land is not effective on the day of the contract : of sale (as was always done until now) but the day it was recorded, or : that the bonus Mediapro gave the club as a reward for audiences obtained : during the last two years of sporting success is not an award that can be : assigned to Laporta, and will be paid during the tenure of Rosell. : Therefore, Rosell decides to appropriate them. That is, to change the : date of certain transactions that have occurred, revenue of Laporta was : passed, by magic accounting, to Rosell and many of the expenses that were : Rosell’s, were assigned to Laporta. 这甘有可能? 原来这一切都是会计把戏 比如说: 1. 卖土地的收益: 从他的说法里面可以看到 Laporta卖土地的收益是从契约签订当初就被算进去了 但Rosell的董事会说: 不不不 应该要从钱进来那天才能算 钱进来的时候都会在Rosell时期(猜测) 2. Mediapro给我们的bonus: 同样的道理 给bonus我猜是用分期付款的方式支付给FCB 同样Rosell就是要用钱进来的那天才能算 这里就有一个概念:所谓的现金基础跟应计基础的记帐方式 现金基础就是钱进来才能入帐 这是一般大众比较直接能够理解的 应计基础的意思就是: 经济事件(交易)确立发生的当下 就要计入帐册 所以有买股票的FCB乡民们应该会很熟悉 会有所谓"应收"帐款的概念 一般来说商业组织应该要用应计基础会计而非用现金基础会计 然而西班牙的会计师如果给予FCB无保留意见查核报告 那麽大概是俱乐部型态的财务用应计基础也行得通(??) : four reflections. 我们从四个角度来看这个问题: : The first is that the lack Faus isn’t telling the truth when he says : that the auditors have reformulated the accounts: The auditors give : their opinion on the accounts made by the club managers. The “new” : accounts, therefore, were drafted by Javier Faus, not by any auditor. : This must be very clear. 第一: 会计师从来不会"发现"任何新的帐务状况 (这也是给乡民的一点点小知识) 会计师查核报告书里面一定会有一段 大意就是: 财务报表的编制是管理当局的责任 而会计师只是用一般公认会计原则 去审核管理当局所提出的报表 是否有按照一般公认会计原则编制 (行话叫做:允当表达) 除非编制内容跟一般公认会计原则有所违背 不然会计师很少主动要求改报表的 那为什麽会有这麽大的差异: 因为会计准则中有很多让人家选择的方式 每种方式都符合一般公认会计准则 以上面的例子来说: 土地出售的收益要在哪个时间点算? 如果FCB的会计师接受了Faus说法 可见在这里土地出售收益的处理方式就有两种 两种都符合西班牙的会计准则 Rosell的董事会显然选择对於自己较有利(相对於Laporta较不利)的那一种 也就是说 Xavier这里argue的是: 如果从本来预期会有收益被你们搞到负债 那一定也是你们搞得 而且是帐面上的 并不是俱乐部真的出现财务危机 : The second concern is that the new board gives very the club a bad : image, destroys its international reputation and seriously damages : the interests of the club. That the economic situation is chaotic : within the club is not true, as explained in the following reflection. Xavier:"阿你们搞到这样面子怎麽挂得住?" 就像我讲的 俱乐部的财务状况并不是真的出现危机 但是这样大家就会对於俱乐部失去兴趣(我猜是球员会对来FCB失去兴趣 怕薪水付不出来) : Third, note that the changes proposed by the new board are the date : on which income and expenses are counted. That is, Rosell and Faus : say that we count income that does not exist. … with the proposed : changes of Faus what happens is that the loss of 70 million would : be automatically compensated for in earnings of 70 million the next : year. Laporta’s board lost 70 million, and has a 70 million gain : from Rosell… Therefore, the second message is a message of peace : to all partners: the economic health of the club is superb and the : “reformulation of the accounts” no way alters that conclusion. : The only thing altered by this reformulation is who gets the medal : for good economic management Laporta, or Rosell. 同样: 用认列时点的差异去创造出 Rosell赚钱 Laporta亏钱的社会观感 可是其实这些改善俱乐部财务的措施(例如:卖土地) 都是Laporta任内做的 Rosell只是来捡个现成的便宜罢了 : And this brings us to the fourth consideration: … as just explained, : when you say it is the worst situation … Rosell will have 70 million : profit this way, and the new board will appear as the great savior : of the economic situation when in reality it would have been a simple : magic trick of accounting. Rosell当场捡到70 million 只是会计的问题呀 (Rosell:好爽 不只捡到奖杯还捡到100块 欧 不是 是海角七亿~~~XDDD) : The second possible explanation is monetary in nature: if Rosell’s : board shows a profit of 70 million the first year, you can retrieve : all the 60 million deposited in the LFP. … The LFP requires new boards : of clubs like Barca to deposit a bank guarantee worth 15% of the cost : of the club from the previous year (as the expenses were 400 million, : Rosell had to make a guarantee of 60 million). The rule is that if the : LFP finds in the following year that the club showed profit, for example, : 15 million, the amount of the deposit will be 60-15 = 45. If next year : there is about 10 million in other profits, the guarantee will be : 45-10 = 35. And so on until you reach zero. From here, the deposit : will always be zero. 这里讲到了LFP的规定 大致上说就是新主席上任需要缴一笔保证金 (计算基础就是前期费用的15%) 但是如果经营的第一年获利之後 就可以把获利从保证金扣掉 (比如:第一年获利一亿 第一年缴的保证金是6亿 那麽下一年度保证金就是5亿) 所以现在来算保证金是6亿 (Rosell:咦?真好耶 我好像刚好捡到7亿 那我明年不用缴保证金了 oh ya!!!) : Rosell miraculous generates revenues of 70 million the first year, and : the guarantee would be zero immediately. Thus, Rosell and his board : would save 60 million annually over the next five years. Remember : that the cost of a guarantee is around 1% of the amount so guaranteed, : so thanks to this accounting ploy Rosell saves 600,000 euros of his : own pocket … every year! This could be the real intention of the board. 这里我不太懂所谓cost of gurantee 是指这笔gurantee的钱是用借的吗? (1%当利息) 不过Sala i Martin认为这笔钱Rosell可以放到自己的口袋? (看来保证金是主席个人的财务要缴的 不是俱乐部要缴的 所以省下来的钱 就是Rosell自己赚到的!!!) 但是我对於这个指控是比较保留啦 : During the election campaign, Javier Faus said it would be an honor : for him and for the new board if I would be a club ambassador in New : York. I thank him the board for their trust. As a potential ambassador, : however, allow me to ask them the following question: Is it worth : sullying the national and international image of the club just to get : some personal benefits (repeat, personal) of 600,000 euros? I have : a clear answer. The question is: Do they?” Xavier说:" 你要我当驻纽约大使可以 但是你们要把这笔钱给我讲清楚!!!" --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 114.42.20.170 ※ 编辑: Ivanov 来自: 114.42.20.170 (07/30 12:16) ※ 编辑: Ivanov 来自: 114.42.20.170 (07/30 12:19)