年度报告

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。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Hereby, at the ICE 2006 Annual General Meeting, I would like report to you and the board members

此刻，在ICE 2006年度大会上，我将会向你们报告中国培训中心2006年的年度工作计划。

Based on the environmental performance information in oil company's separate environmental report and the 30 environmental performance indicators of Global Reporting Initiative, this article found that, most important environmental performance indicators are not fully disclosed and those disclosed are qualitative instead of quantitative. Company even discloses fewer indicators year after year. What's more, positive activities and indicators are more elaborated. Information is scattered. All of these lead to the incomparability and difficulty of environmental performance evaluation.

本文首次依据全球报告倡议组织《可持续发展报告指南》（2006年版）中的30个环境绩效指标对中石油独立环境报告中环境绩效信息披露的研究发现，中石油环境绩效指标披露不完整，重要的核心指标披露情况更不理想，年度间纵向比较还出现了倒退；定性指标披露多于定量指标；体现企业积极行动和效果的内容和数据披露得相对较为详细，存在选择性披露问题，可比性较差，相关信息披露也较为散乱，不利于读者进行环境绩效评估。

One of the most important airlines in Africa - Kenya Airways has released the annual financial report shows that as a result of fluctuations in oil prices, the company appeared on a fiscal year since 1996 for the first time in the privatization of loss-making.

非洲最主要的航空公司之一——肯尼亚航空公司日前发表的年度财务报告显示，由于油价大幅波动，该公司上一会计年度出现自1996年私有化来的首次亏损。

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）

The Australian investment bank, warned on Tuesday that challenging credit markets would make it difficult to lift earnings this financial year after it reported a profit of A$1.8bn for the year ended March 31, slightly undershooting the consensus estimate from analysts.

澳大利亚投行麦格理集团周二警告称，艰难的信贷市场环境将使其在当前财政年度中难以提升业绩。此前这家投行报告称，在截至3月31日的财政年度，实现利润18亿澳元，略低于分析师的普遍预期。

TheAustralian investment bank, warned on Tuesday that challenging creditmarkets would make it difficult to lift earnings this financial yearafter it reported a profit of A$1.8bn for the year ended March 31,slightly undershooting the consensus estimate from analysts.

澳大利亚投行麦格理集团周二警告称，艰难的信贷市场环境将使其在当前财政年度中难以提升业绩。此前这家投行报告称，在截至3月31日的财政年度，实现利润18亿澳元，略低于分析师的普遍预期。

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。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。