cook the books 篡改账本，做假账

Neil: Hello and welcome to the BBC Learning English kitchen with me, Neil, and my assistant, Feifei.

Feifei: 欢迎收听BBC英语教学为你制作的 Authentic1 Real English 《地道英语》。I am very excited today because Neil has asked me to be his assistant in the BBC Learning English kitchen. 今天大家在厨房里为大伙录制这期节目。

Neil: That's right. I've started boiling the water in the saucepan and now I'll prepare the ingredients.

Feifei: Oh, I'm so excited! I wonder what Neil is going to cook. 不了解 Neil 要干什么美味的。他第一开始筹备需要的材料 ingredients.

Neil: There we go.

Feifei: Neil. I think you are emptying your bag from the library rather than the supermarket 我如何感觉 Neil 仿佛有点儿晕头转向的，要做饭应该先来整理超市买回来的材料，可是他如何把书包里所有些书都掏出来了？

Neil: No Feifei, this is right. I'm going to cook the books.

Feifei: Cook the books?! 你要把这类书当成原材料做饭吃？你疯了吗？

Neil: Yes, Feifei. I might look happy and full of joy but there's something terrible I have to admit.

Feifei: Oh no. What's that? 你确实看着挺开心的，你到底如何了？

Neil: Well I have serious financial problems. I am millions of pounds in debt.

Feifei: Oh no! Neil 欠了一屁股债，几百万英镑，我的天呐！不过把书做成饭跟还债有哪些关系？How will cooking the books help?

Neil: It's an expression in English. If you 'cook the books', you change the numbers in a company's financial records so you can take some of the money for yourself illegally.

Feifei: Neil! 英语表达 to cook the books 意思是篡改账本，做假账，从而能往我们的口袋里装钱。请听以下例句：

Examples

A: Did you hear Dave the accountant got fired for stealing from the company?!

B: Yeah, he'd been cooking the books for years.

A: The chief executive2 of that bank got sent to jail for cooking the books.

B: Well, I think he deserves it. Fraud3 is a serious crime.

Feifei: Are you cooking the books so you can pay off your debts? 你真计划用篡改账本的办法来助你还债吗？

Neil: Yes, it's the only thing I can think of. I'm desperate!

Feifei: I don't think that's a good idea, Neil. Fraud 欺诈 is a serious crime. Oh, but hang on. What's that floating on the TOP?

Neil: Oh it's just a lottery4 ticket. I use them as bookmarks.

Feifei: Neil 把彩票当书签用。Let me check the lottery numbers on my smartphone.

Neil: What's the point? I never win.

Feifei: You've won!

Neil: I've won!

Feifei: Neil 买的彩票中了头奖 他目前可是名副其实的百万富翁了！

Neil: My problems are over! Let's celebrate! Let's have a meal! Here - this one I've just cooked.

Feifei: 这真是功夫不负有心人。Mmm - these books are actually delicious!

Neil: Not bad, are they?!