查询词典 financial year

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

In the long run, Taiwanese companies benefit from ERP system. In China, the financial performance becomes worse in the first year. The gross ratio, total asset turnover ratio and receivable turnover ratio improve in the third year. Among others, total asset turnover ratio improves significantly in the forth year.

本研究认为可能是大陆企业在微观方面实施ERP系统的基础条件不足，且大陆企业大多只购入ERP系统中的财务会计模块，较难充分发挥ERP原有功能和效果，导致ERP对于大陆企业的财务绩效表现并不如预期那样令人满意。

Therefore substantial financial and material resources are required to pay for treatment every year,and the state and individuals bear this heavy financial burden.

所以，每年还需要投入大量的财力物力用于肝纤维化和肝硬化的治疗，给国家和个人造成了沉重的经济负担。

"For much of the year, policy makers warned about financial headwinds," said Lou Crandall of Wrightson ICAP."If the credit mechanism deteriorates further, we'll hit a financial brick wall instead."

"对于今年大部分时间，决策者警告金融风暴来了，" Wrightson ICAP的楼克兰德尔说："如果信贷机制进一步恶化，我们就会触及金融砖墙，无路可走了。"

In the recent year, many firms have financial distress, transfer company funds into the accounts of family members, and declare financial statement to outside users.

中文摘要台湾近几年来企业陆续传出财务危机、掏空公司资产、及对外发布虚伪的财务报表等事件。

A focus of this year's financial work is to establish and complete the dwelling house financial service system.

今年金融工作的一个重点是建立和完善居民住房金融服务体系。

The finance affairs of Ministry of finance before this checks the routine examination that is companies of pair of Ministry of finance, overall to resurgence communication financial standing is affirmative, look from the program of the examination and final result, this second problem does not affect the evenhanded report of financial standing of company calendar year, basically mix as a result of the Ministry of finance company reach to accountant policy specific the understanding that use is different be caused by.

此前的财政部财务检查是对财政部公司的一次例行检查，对中兴通讯总体财务状况是肯定的，从检查的程序及最后的结果看，本次问题不影响公司历年财务状况的公允反映，主要由于财政部和公司对于会计政策及具体运用的理解不同所致。

Financial audit report of the acquired Chinese company for the last fiscal year, audit report on investing parties for the last fiscal year audited by a CPA firm (omissible if the enterprise has been founded for less than 1 year) 1 Xerox

被并购境内公司最近财务年度的财务审计报告，投资各方经会计师事务所审计的最近一年的审计报告（成立不满1年的企业可不要求其提供审计报告）

Recently, the reporter interviewed a number of restaurants understand Zhongshan City, hit by the financial impact of the tsunami, the business of going from bad to worse this year, so fresh-baked dinner price of view, with virtually the same as last year, food standards and the amount will increase than last year.

日前，记者走访中山城区多家酒楼了解，受金融海啸的影响，今年生意惨淡，因此新鲜出炉的年夜饭从价格来看，与去年大致相同，菜式水准和份量却比去年将有所提高。

This year is a critical year for sterning world financial crisis and ensuring the economic growth, and also the first year for implementing Food Safety Law of the People's Republic of China.

今年是应对世界金融危机，确保经济增长的关键性一年，也是《中华人民共和国食品安全法》实施的第一年。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。