A recent report,"The Unsinkable Texas Economy Takes on Water"by Fiona Sigalla of the Federal Reserve Bank of Dallas offers both bad news and good news about the state's economy 3.aggressive acquisitions accounting aggressive implies a disposition to dominate often in disregard of others'rights or in determined and energetic pursuit of one's ends <was taught to be aggressive in his business dealings>.做帐虚高利润，做账面文章，做虚帐。 类似的说法在课文中还有： To get a deal done today,investment bankers say companies must be willing to pay more in cash,take on less debt,and avoid the aggressive accounting employed by the likes of Enron. Investors now focused on "quality of earnings"are raising questions about whether accounting gimmicks have allowed serial acquirers like Tyco International Ltd.to inflate their earnings 作者没有直言这些公司做假帐，也许是出于自我保护的需要，毕竟是否做 假帐，要由法院判定，媒体信口开河，容易招致麻烦。 4.Spin off:让子公司脱离、独立出来 5.Pharmacy Benefits Unit:也称之为Pharmacy Benefits Managers,药品福利 管理公司，由保险公司付钱请他们协助确认处方药，获准申购的药品必须 列在保险公司名单上，保险公司才肯支付。 6.语言特色：押韵 Companies Shopped--Now They've Dropped The fallout from Enron is having a chilling effect on the urge to mergeA recent report, "The Unsinkable Texas Economy Takes on Water" by Fiona Sigalla of the Federal Reserve Bank of Dallas offers both bad news and good news about the state's economy. 3. aggressive acquisitions accounting aggressive implies a disposition to dominate often in disregard of others' rights or in determined and energetic pursuit of one's ends <was taught to be aggressive in his business dealings>.做帐虚高利润，做账面文章，做虚帐。 类似的说法在课文中还有： To get a deal done today, investment bankers say companies must be willing to pay more in cash, take on less debt, and avoid the aggressive accounting employed by the likes of Enron. Investors now focused on "quality of earnings" are raising questions about whether accounting gimmicks have allowed serial acquirers like Tyco International Ltd. to inflate their earnings. 作者没有直言这些公司做假帐，也许是出于自我保护的需要，毕竟是否做 假帐，要由法院判定，媒体信口开河，容易招致麻烦。 4. Spin off: 让子公司脱离、独立出来 5. Pharmacy Benefits Unit: 也称之为 Pharmacy Benefits Managers，药品福利 管理公司，由保险公司付钱请他们协助确认处方药，获准申购的药品必须 列在保险公司名单上，保险公司才肯支付。 6. 语言特色：押韵 Companies Shopped--Now They've Dropped The fallout from Enron is having a chilling effect on the urge to merge