The large American energy service company, Enron, failed a few years ago. It

游客2024-02-22  4

问题     The large American energy service company, Enron, failed a few years ago. It had been the seventh largest company in the United States. More than twenty people have been charged with financial crimes related to the company’s hidden debt, inflated (夸大的) profits and accounting risks.
    On January 22nd, Enron’s former chief accounting officer faced charges of helping Enron cheat investors and others. Richard Causey said he is not guilty. He says he believed all of Enron’s financial records were correct. He says he followed rules called the Generally Accepted Accounting Standards.
    The government says Mr. Causey used his knowledge of accounting to make Enron look profitable. The government says Mr. Causey sought to gain from his actions by causing the price of Enron stock to increase. The government has charged Mr. Causey with planning businesses related to Enron, called partnerships. Enron used financial exchanges with partnerships to hide big financial losses. The government says these exchanges do not meet the requirements for real business exchanges. This is because only Enron’s money was at risk.
    Mr. Causey is an important person in the Enron case. The charges came soon after another top official of Enron agreed to a deal.
    Andrew Fastow was the chief financial officer at Enron.  On January 14th, he admitted guilt for two criminal acts. He will be sentenced to ten years in prison. Fastow had faced more than ninety separate charges. The deal depends on evidence he will offer in the future.
    Fastow admitted that he hid the financial situation at Enron by using partnerships.  He admitted using partnerships for his own gain. He has been forced to return more than 23 million dollars and other property to the government.
    Fastow and other former Enron officials have admitted guilt.  They are expected to give evidence that will be used against Mr. Causey.
    What is different between the two cases is that Mr. Fastow has confessed to cheating Enron. Mr. Causey is charged with cheating investors and others. [br] It can be inferred from the passage that ______.

选项 A、the two cases are found to be closely connected
B、the two accused were close partners in the dealing
C、Enron began to lose money because of the two’s cheatings
D、Causey owns little knowledge about accounting law

答案 A

解析 推断题。根据两个案件的细节描述以及倒数第二段第二句They are expected to give evidence that will be used against Mr. Causey可知这两个案件的关系非常紧密,故答案为A。文章并没提这两个人的关系,故B无依据;C中“安然亏损问题”是被隐瞒的事实,不是他们造成的问题;Causey是明知故犯,而非不懂法,故D错。
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