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But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

However, invertors might not understand employee bonus that should be treated as expense in the income statement, rather than as a distribution of earnings in the statement of retained earnings at the beginning. Accordingly, investors did not consider the factor of director compensation and employee bonus in their investment decision-making so that there had been existence of mechanical hypothesis on employee bonus.

但是在未修改法规之前，投资人并未了解员工分红应该列为损益表中的费用，而是认为列在保留盈余中作为盈余之分配，因此投资人在进行投资决策时未能考虑董监酬劳以及员工分红，所以投资人对员工分红会存在机械性假说之状况。

Earnings quality is not quite awared by public, thus partly induces many public-listed companies to control their book earnings and disorder the Securitise Market.

这在一定程度上导致了许多上市公司操纵利润、扰乱证券市场秩序。

In this round of global stock market adjustment, the Hang Seng Index has fallen far less than the Shanghai Composite Index, but Hong Kong shares end stronger reason, there are several: First, A shares The current average price-earnings ratio of 15 times, while Hong Kong stocks average price-earnings ratio of only 8 times, funds flow to the lower, resulting in the recent Hong Kong stocks rose, while the A shares are still hesitate to move forward; Secondly, the central rate repurchase focus on the H shares, a price comparison of the most typical is now China's oil price of A shares for more than 10 yuan, while the H shares with the right stocks, only 5 more than the Hong Kong dollar, of course, which流通盘size factor, but China's oil major shareholders to buy back its own shares will not take this factor into consideration, if the major shareholders have to consider if the cost of repurchase, H shares more attractive is beyond doubt; and thirdly, the size of the non-lifting of the ban is still in circulation is the pressure in the A share market, the head of a big mountain, but a typical example is the recent Haitong Securities to the size of the non-lifting of the ban period, the outstanding shares for 2.3386 billion shares of Haitong Securities, the size of the non-even up to 79.9396 billion shares, although the size of non-release is gradual, all in circulation there is a process, but it hung a "barrier lake" effect of the market fears.

恒生指数的跌幅远远高于上海综合指数，但香港股市年底更有理由较少，有几个：首先，A股目前的平均价格市盈率为15倍，而香港股市的平均市盈率仅8倍的比例，资金流量较低，在最近香港股市上涨造成的，而A股仍毫不犹豫地向前推进；第二，中央率，H股回购的焦点，一个最典型的价格比较现在是中国的石油A股超过10元的价格，同时拥有股票的H股中，只有5比港币，当然，而流通盘的大小的因素，但中国的石油大股东回购自己的股票将不考虑这一因素，如果大股东要考虑如果回购成本，H股更具吸引力是毋庸置疑的，第三，大小非解禁仍是流通是在A股市场的压力，一座大山的头部，但一个典型的例子是最近海通证券的大小非，禁售期间解除为2338600000的海通证券，在大小非流通股股份，甚至高达799.396亿股，虽然大小非释放是渐进的，所有流通有一个过程，但挂着&堰塞湖&影响市场的担忧。

In this round of global stock market adjustment, the Hang Seng Index has fallen far less than the Shanghai Composite Index, but Hong Kong shares end stronger reason, there are several: First, A shares the current average price-earnings ratio of 15 times, while Hong Kong stocks average price-earnings ratio of only 8 times, funds flow to the lower, resulting in the recent Hong Kong stocks rose, while the A shares are still hesitate to move forward; secondly, The focus of the central enterprises to buy back into the H shares, a price comparison of the most typical is now China's oil price of A shares for more than 10 yuan, while the H shares with the right stocks, only 5 more than the Hong Kong dollar, of course, there are流通盘size factor, but China's oil major shareholders to buy back its own shares will not take this factor into consideration, if the major shareholders have to consider if the cost of repurchase, H shares more attractive is beyond doubt; and thirdly, the size of the non-lifting of the ban circulation is still pressure in the A share market, the head of a big mountain, but a typical example is the recent Haitong Securities to the size of the non-lifting of the ban period, the outstanding shares for 2.3386 billion shares of Haitong Securities, the size of the non-even up to 79.9396 billion shares, Despite the size of the non-release is gradual, all in circulation there is a process, but it hung a "barrier lake" effect of the market fears.

恒生指数的跌幅远远高于上海综合指数，但香港股市年底更有理由较少，有几个：首先，A股目前的平均价格市盈率为15倍，而香港股市的平均市盈率仅8倍的比例，资金流量较低，在最近香港股市上涨造成的，而A股仍毫不犹豫地向前推进；第二，重点中央企业将购回的H股，一个最典型的价格比较现在是中国的石油A股超过10元的价格，同时拥有股票的H股中，只有5较港元当然，有流通盘的大小的因素，但中国的石油大股东回购自己的股票将不考虑这一因素，如果大股东要考虑如果回购成本，H股更具吸引力是毋庸置疑的以及第三，大小非流通的禁令解除仍然在A股市场的压力，一座大山的头部，但一个典型的例子是最近海通证券的非规模的解除班期间，二十三点三八六亿海通证券，在大小非流通股股份，甚至高达7993960.0万股份，尽管大小非释放是渐进的，所有的流通有一个过程，但它挂1 &堰塞湖&市场担忧的影响。

In Q109, but April +0.4% MoM; 5 Industry split: steel and shipping continued to see losses; petrochemical , machinery and auto saw smaller earnings drop; coal, building material and trading saw stable profits; tobacco and property saw earnings increase.

国企：财政部昨日公布的1—4月全国国有及国有控股企业经济运行情况显示：1）营业收入：1—4月，全国国有企业实现营业收入同比下降7.3%，降幅比1—3月缩小0.3个百分点，4月比3月环比下降5.1%；中央企业实现营业收入4月比3月环比下降10.5%；2）利润：1—4月，全国国有企业实现利润同比下降32.3%，降幅比1—3月缩小4.5个百分点；4月为连续第9周同比下降，但环比上升；其中，中央企业实现利润4月比3月环比下降4.8%；3）成本：1—4月，全国国有企业营业成本同比下降7.1%，管理费用、财务费用同比分别增长2.4%、15.9%；4）存货：1—4月，国有企业存货同比增长13.1%，增幅比1—3月减少1个百分点，4月末比3月末增长0.4%；5）分行业看，钢铁、海运行业继续亏损；石油石化、机械、汽车等行业实现利润降幅收窄；煤炭、建材、商贸等行业实现利润较为稳定；烟草、施工房地产行业实现利润进一步提高。

This study investigates the impact of financial derivatives usage on earnings attributes and earnings informativeness.

本文以台湾上市公司为研究对象，探讨公司使用衍生性融商品避险对於盈余属性及盈余资讯性的影响。

The study examines the relationship between earnings informativeness, which is measured by the earnings-return relation, and the ownership structure of the 1495 companies.

研究发现，利益侵占效应在我国企业中确实存在，并且在前十大股东持股比例大于 40%的区间，股权集中程度对会计信息含量的作用尤为显著。

This study examines the relations among earnings informativeness, measured by the earnings--return relation, the ownership structure and the outside supervisors of listed companies in China.

因此，本文使用收益——回报模型，对考虑了股权结构、外部监督力量的盈余回报关系进行检验。

Following the Chinese New Year in mid-February, we believe the market will start to focus on the full-year 2009 earnings results and gauge which sectors have better earnings visibilities amid an environment of policy tightening.

我们认为，2月中旬的农历新年后，市场将开始关注09年年报的收入水平，以及在紧缩政策环境下收益情况相对明朗的部门。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了