Recent weeks have seen a struggle between two suitors seeking control of Asia Resource Minerals, an Indonesian coal company, and a debate over the soundness of the accounting practices at Noble Group, a Hong Kong-based, Singapore-listed trading company. The debate over Noble grew more intense after it reported a 30 per cent drop in operating income to $106m for the first quarter, and came after several research reports criticised its accounting.
近几周来，两家公司一直在争夺印尼煤炭公司Asia Resource Minerals的控制权，同时，总部位于香港、在新加坡上市的来宝集团(Noble Group)的会计手法的合理性也引发了争论。几份研究报告对来宝集团会计手法的批评引发了这场争论，而在该公司报告称今年1季度营业利润下降30%、降至1.06亿美元后，这场争论越发激烈。
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