提到菜谱，相信大家马上都能反应出它的英文--recipe，但今天咱们要聊的这个“cook the books”可还真不是菜谱的说~，如果把中间那个"the"去喽，“cook books”还可以翻译成食谱、烹饪书的意思，但偏偏加上这个"the"，意思就完全不一样啦！

其实这个短语是根据 ”cook “的一个旧的定义——呈现通过秘密方式改变的东西而来的，cook除了“烹饪”，还有“捏造”或“篡改”的意思。而book呢，不仅指“书”，还指“账本”，所以，cook the books是指“做假账”。在19世纪中期，“cook the books (伪造帐簿)”一词开始被用来指为了欺骗而操纵财务记录，从而达到隐瞒真实的利润和开支的目的。

cook the books

na. 做、造假帐；（尤指为偷钱而）伪造或篡改账目、财务报表；

【En】To falsify financial records for a company or organization. 为公司或组织伪造财务记录。If someone cooks the books, they dishonestly change the figures in their financial accounts. 如果有人做假账，他们就会不诚实地篡改财务账目中的数字。Change facts or figures in order to make the situation seem better than it is or to hide the fact that you have stolen money. 改变事实或数据，以使情况看起来比实际情况好，或隐藏你偷了钱的事实。To change numbers dishonestly in the accounts (= financial records) of an organization, especially in order to steal money from it. 篡改账目不诚实地篡改一个组织的账目(财务记录)中的数字，尤指为了从中偷钱。

【例】My partner had been cooking the books for years, but because I was the CEO, I got the blame for our company's collapse.

我的合伙人多年来一直在做假账，但因为我是首席执行官，公司破产的责任都怪我。

【例】An independent audit showed that they've been cooking the books for years.

一项独立审计显示，他们多年来一直在做假账。

【例】My boss was caught by the police recently, because he secretly cooked the books and moved a big sum of money to his private account.

我老板最近被警察抓走了，因为他虚报账目，而且把一大笔钱存到了自己名下。

【例】Disreputable accountants who were paid to cook the firm's books.

因篡改公司的账册而声名狼藉的会计师。

【例】She knew that when the auditors looked over the books there would be no hiding the fact that she had cooked the books and £3 million was missing.

她知道，当审计员检查账目时，她做了假账，丢失了300万英镑，这一事实是无法掩盖的。

【例】Four years ago, he vowed to strike back after discovering that a promoter was cooking the books.

四年前，在发现一名推广人员造假之后，他发誓要反击。

【例】The committee admitted that, in its recent trials, many officials cooked the books.

该委员会承认，在最近的审判中，许多官员做假账。

【例】The two directors of the company had been cooking the books, a local court heard yesterday.

当地法院昨日审理此案，得知该公司的两名董事一直在做假账。

【Scene Dialogue 情景对话】cook the books 做假帐

NaN:NaN

I don't know about you, but I love looking though cookbooks and finding new recipes.

我不知道你是怎么想的，但我喜欢看烹饪书，找到新的食谱。

Are Anna and Jonathan going to tell me about a great new cookbook?

安娜和乔纳森会给我讲一本很棒的新食谱吗?

Jonathan: What happened to Rita the accountant?

乔纳森: 会计丽塔怎么了?

Her desk is empty...

她的桌子是空的……

Anna: She was fired!

安娜: 她被解雇了!

Turns out she was reporting all kinds of false earnings...for YEARS.

原来她多年来一直在报告各种各样的虚假收入。

Jonathan: Rita was cooking the books?

乔纳森: 丽塔在做假账?

Wow, that does not seem like her.

哇，那看起来不像她。

To "cook the books" means to be dishonest about a company's earnings.

“cook the books”是指对公司的收益不诚实。

This is illegal.

这是非法的。

"Books" in this case refers to accounting books--where businesses record financial information.

在这里，“书”指的是会计账簿——企业记录财务信息的地方。

But "cook?"

那么 "cook"呢？

Word experts say this usage means to present something in an unnatural, changed form.

词汇专家说，这种用法是指以一种不自然的、改变了的形式呈现事物。

出处：见配图水印