We have plenty of cooked books here to Tom. For instance a local manufacturer (my brother in law worked there for years) has just announced a huge shortfall in the company pension fund and benefits to employees will be reduced by up to 80%. Why is it I just know that the "executives" won't be suffering from that one.

>Hello Nick;
>
>I am not sure who first coined the phrases, “Burning the midnight oil” and “Cooking the books”. You are right about false accounting being a part of business in the United States. When you get caught then you are, “Cooking the books”! :)
>
>Tom
>
>
>
>>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