会计年度

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。

The company's annual accounting report, and other relevant accounting documents prescribed by the telecommunication administrative department, and

公司年度财务会计报告及电信主管部门规定的其他相关会计资料

If the share prospectus, measures for offer of corporate bonds, financial or accounting report, listing report document, annual report, interim report or ad hoc report announced by an issuer or securities underwriting company contain or contains any falsehood, misleading statement or major omission, thus causing losses to investors in the course of securities trading, the issuer or the company shall be liable for the losses and the responsible director, supervisor and /or the manager or the issuer or the company shall be jointly and severally liable for such losses.

发行人、承销的证券公司公告招股说明书、公司债券募集办法、财务会计报告、上市报告文件、年度报告、中期报告、临时报告，存在虚假记载、误导性陈述或者有重大遣漏，致使投资者在证券交易中遭受损失的，发行人、承销的证券公司应当承担赔偿责任，发行人、承销的证券公司负有责任的董事、监事、经理应当承担连带赔偿责任。

The two companies above requirements: Search from 1998 to 2006 the company's annual financial reports, accounting statements and the audit statements; inspection Xinzha Road Housing burden of a debt security "collateral contract"; inspection, copying since 1993 August 26 Japan since the establishment of all accounting books and other content.

上述两家公司的要求：从1998年搜索到2006年该公司的年度财务报告，会计报表和审计报表；检查新闸路房屋安全的债务负担"担保合同"；检查，复制自1993年以来8月26日成立以来，所有的会计帐簿及其他内容。

An accounting academic at Charles Sturt University has been jointly awarded the 2009 prize for Innovation in Accounting History Education by the US-based Academy of Accounting Historians.

一名查理斯特大学会计学教师被美国会计历史学家学院授予2009年度会计历史教育创新奖。

The empirical result demonstrates that:(1) the average abnormal reture and accumulated average abnormal reture around and after quarter surplus announcement change obviously, which illustrates the quarter surplus reports are of information content in our A share market;(2) the market can treat different types of accounting surplus data distinguishly by analysing inexpectant surplus as good news or bad news, but it reacts intensely to good news and flatly to bad news:(3) the market investors are paying more and more attention on accounting surplus of listed companies, which can be viewed in the annual text that the surplus reaction coefficient significance enhances;(4) A share market is, basically, under a state of semi-strong efficiency, or at least of an effective process from weak to semi-strong.

实证结果表明：(1)季度盈余报告公布前后平均非正常收益率和累积平均非正常收益率都发生了明显的变化，说明在我国A股市场季度盈余报告是具有信息含量的；(2)通过对未预期盈余分为利好组和利空组的分析，得出市场能够区别对待不同性质的会计盈余数据，但是市场对利空消息反应强烈，对利好消息反应平淡；(3)在分年度的检验中，可以看到盈余反应系数的显著性不断增强，证明我国A股市场的投资者对于上市公司会计盈余的重视程度在不断增加；(4)研究结果倾向于我国A股市场基本处于半强式效率，至少我国证券市场正处在从弱式有效向半强式有效转变的过程中。

Next, we adopt the reward model and the price model to study the relation between the accounting information disclosure and value relevance yearly and rankly, basing on the Shenzhen Stock Exchange critique result which issued from year 2001 to 2004 as the substitution variable of accounting information disclosure.

其次，本文以我国深交所对上市公司2001-2004年的会计信息披露考评结果为会计信息披露质量替代变量，运用报酬模型和价格模型，分年度和分等级进行检验。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

Deferrals, accruals, and estimations at the end of each interim period are determined by following essentially the same principles and judgments that apply to annual period.

独立观认为，每一个中期是一个基本的会计期间，每一个中期的经营成果应当按照与年度财务报告相同的方式决定，就如同这个中期是一个年度期间。

Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.

采用追溯调整法时，应当计算会计政策的变更的累积形影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。