译文（字数 1441）：

我不反对授出购股权。企业应该使用任何形式的补偿激励员工最好的，不管是现金红利，到夏威夷旅行，授予限制性股票或股票期权。但是，除了从选项，给每一个员工价值的其他物品被记录为费用。你能想像这将是一个强制规定，只有在五出所有这些给予员工的奖金直接列支法案嘲笑？然而，这是一个真正的比喻可以这样说，条例草案建议选项。同样荒谬的是在要求企业承担，当他们强大的估价授予五个选项，其股票的条例草案第零波动。我已经投资了62年，还没有达到股票不波动。………………

外文原文（字符数 4358）：

外文出处： COPELAND Tom, KOLLER Tim, MURRIN Jack. Valuation:Measuring and Managing the Value of Companies [M]. NewYork: John Wiley&Sons Inc, 2010

　　　Until now the record for mathematical lunacy by a legislative body has been held by the Indiana House of Representatives, which in 1897 decreed by a vote of 67 to 0 that pi—the ratio of the circumference of a circle to its diameter—would no longer be 3.14159 but instead be 3.2. Indiana schoolchildren momentarily rejoiced over this simplification of their lives. But the Indiana Senate, composed of cooler heads, referred the bill to the Committee for Temperance, and it eventually died………………