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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。

There has not been any false reporting in the financial and accounting documents of the company in last three years

公司在最近三年内财务会计文件无虚假记载

We said last week that students should find out if a school that interests them is accredited.

在上周我们说了学生应该鉴别吸引他们的学校是否是可信任的。

In the last chapter, we present our prospect to the developments and the applications of our shock-included accretion theory.

在最后一章，我们对含激波的吸积理论的发展及应用作了一些展望。

However, falling grain prices could erode the benefits that have accrued to farmers in the last two years.

不过，粮食价格的下跌可能会损害到农民这两年来积攒的收益。

The last three parts give the solution for the problems of culture teaching for the realization of acculturation in the classroom.

第三部分描述了几种高校较为普遍的对何时教文化的看法。

If we can accumulate the number of visitors in the last week,we can get an amazing number.

我们如果把过去一周的展览会参观人数加起来，我们会得出一个惊人的总数。

In the last 12 years you have accumulated a broad index of experience and knowledge.

在过去的12年里你积累了很多的经验和知识。

At last, the advantages of accumulative slippage technology are showed by comparing with traditional assembling technology.

最后说明与传统技术相比该技术具有的优点。

At last,a fault diagnosis example is illustrated applying the new method,and high accuracy rating is reached.

将所提出的方法应用于故障诊断，得到了较高的判别正确率。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。