Poring over Amazon.com Inc's financial books is getting to be as intriguing as zipping through the latest Elmore Leonard thriller. On Oct. 24, the company disclosed that the Securities & Exchange Commission has made "informal inquiries" into how the company comes up with the revenue figures it gives to investors every quarter. It turns out the company counts as revenue stock that it receives in other Net players in exchange for promoting them on Amazon's Web site. Although the practice is permitted under standard accounting rules, experts say the SEC could ultimately determine that Amazon is being overly aggressive. "It seems more like an investment than revenues," says analyst Sirine Hafez of the Center for Financial Research & Analysis, an independent research organization. The SEC declined comment.
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机译：翻阅Amazon.com Inc.的财务书籍，就像浏览最新的Elmore Leonard惊悚片一样令人着迷。该公司于10月24日披露，证券交易委员会已“非正式查询”该公司如何计算每个季度提供给投资者的收入数字。事实证明，该公司将其视为其他Net参与者获得的收益存量，以换取它们在Amazon网站上进行推广。尽管这种做法在标准会计规则下是允许的，但专家表示，SEC最终可以确定亚马逊是否过于激进。独立研究机构金融研究与分析中心（Center for Financial Research＆Analysis）的分析师Sirine Hafez说：“这似乎更像是一种投资，而不是收入。” SEC拒绝置评。
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