7月8日，因涉嫌公司財務(wù)丑聞被起訴的安然前首席執(zhí)行官肯尼斯·萊在法庭上堅稱自己無罪，并表示前首席財務(wù)官安德魯·法斯托才是真正應(yīng)該受到譴責(zé)的人。他表示: At our core, regrettably, we had a chief financial officer and a few other people who, in fact, mismanaged the company's balance sheet and finances and enriched themselves in a way that once we got into a stressful environment in the marketplace, the company collapsed. Balance sheet是會計學(xué)術(shù)語“資產(chǎn)負(fù)債表”，是反映公司在一定日期全部資產(chǎn)、負(fù)債和所有者權(quán)益信息的會計報表。它表明公司在某一特定日期所擁有的經(jīng)濟(jì)資源、所承擔(dān)的經(jīng)濟(jì)義務(wù)和公司所有者對凈資產(chǎn)的要求權(quán)。