We use the same phrases and they mean the same thing. In fact, we have Inspector Morse on UNC (public television)...along with Poirot, Thomas Lynley, and Holmes all on public televison of course...

My personal favorite is the Inspector Jury novels (haven't seen a movie yet...)



>Don't know about the Americans. I don't know if they have a phrase for false accounting I think they just call it business :-)(Americans please note thats a joke)
>>Thanks for replying Nicholas!
>>
>>Do you know if these expresions are used by the british only or by the americans as well?
>>
>>Fernando
>>
>>>Right on both interpretations Fernando. Cooking the books is usually any sort of compnay fraud involving false accounting. Enron could be said to have cooked the books in a big way.
>>>
>>>Don't know about the band though
>>>
>>>>Hi,
>>>>
>>>>Last night I was watching a TV series (Inspector Morse - UK - excellent!) and at some point in a dialog came the expression: "he was burning midnight oil", that was translated (in the subtitles) to something like "working late at night".
>>>>
>>>>Later on came the expression: "cooking the books" that althougt wasn't translated I understood as manipulating the ledger of the company to false numbers.
>>>>
>>>>Is that correct?
>>>>
>>>>BTW there was (is) a band called "Midnight Oil", does their name have something to do with the first above?
>>>>
>>>>Regards,
>>>>
>>>>Fernando