有盈余的

For the first time in months he was in the black at the bank.

几个月来他的银行户头上第一次有了盈余。

For the first time in month he is in the black at the bank.

几个月来他的银行户头上第一次有了盈余。

Two other outcomes that I did not foresee also hurt look-through earnings in 1991. First, we had a break-even result from our interest in Wells Fargo (dividends we received from the company were offset by negative retained earnings). Last year I said that such a result at Wells was a low-level possibility - not a likelihood.

另外有二项我没有意料到的结果，也影响到我们 1991 年的透视盈余，首先我们在 Well-Fargo 的利益大概仅维持损益两平(所收到的股利收入被其累积亏损所抵消)，去年我说这样的可能性很低的说法，其可信度存疑，第二我们的保险业盈余虽然算是不错，但还是比往年低。

Look-Through Earnings Reported earnings are a poor measure of economic progress at Berkshire, in part because the numbers shown in the table presented earlier include only the dividends we receive from investees -- though these dividends typically represent only a small fraction of the earnings attributable to our ownership. Not that we mind this division of money, since on balance we regard the undistributed earnings of investees as more valuable to us than the portion paid out.

完整透视盈余我们认为帐列盈余很难表现伯克希尔实际的营运状况，部份原因在于列示在本公司帐上的股利收入，事实上仅占被投资公司收益的一小部份，其实我们并不要求盈余一定要分配，事实上对我们而言，我们更重视未分配的那一部份，因为他们极可能为我们创造出更高的价值，原因很简单，因为我们的被投资公司往往比母公司更有机会把资金投入到高投资报酬的用途之上，既然如此又何必一定要强迫他们把盈余分配回来呢？

Another great advantage to the offset mortgage is flexibility – you can overpay without penalty, underpay and take payment holidays as long as you have built up enough surplus to cover any deficit.

另一大优势来抵消房贷是灵活性-你可以overpay不受处罚，underpay并采取发放假期，只要你有建立足够的盈余来弥补赤字。

The lack of fidelity of the profit management,the accounting information and profit control rethe main reasons why the accounting information is not true.The three not only have relations,but also very easy to be confused.So the paper analyses the connotation among the three,does some comparision,ancl at last presents a new connotation of the concert of the profit management.

盈余管理与会计信息失真、利润操纵是会计信息不真实公允的主要原因，二者既有联系，又有十分容易混淆的区别，以此为着眼点，分别辨析了会计信息失真、利润操纵与盈余管理的内涵，并进行了比较，最终提出了盈余管理的概念内涵

In recent years, the relationship between corporate governance structure and the quality of accounting information has been widespreadly concerned, and earnings is the most important and comprehensive accounting information.

近年来，公司治理结构与会计信息质量的关系问题引起了各方的普遍关注，而盈余是最重要、最综合的会计信息，因此有必要对公司治理结构与盈余质量的关系进行研究。

In this research, we choose specimens of companies between having and not having asset impairments to compare to each other, it is supposed that the research extrapolates to use new bulletin having more motivations to cause manager to do earning management.

因此，本研究将有采财会准则第35号公报的企业与无提列资产减损的企业两者间相互比较，这是由於本研究推测有采用新公报的企业有较大的动机与诱因来进行盈余管理。

The research of earnings management is a focus for scholars all over the world, as to my opinion, upbuilding an efficient model to detect earnings management is a good way to reduce the risk for investors and auditors, and to help supervisors.

盈余管理是各国学者研究的焦点之一，研究的角度很多，笔者认为探索识别盈余管理的方法，特别是建立一个有效的识别模型是有一定现实意义的。

The average level of the soil available potassium was 119.96 mg/kg, which decreased 18.94 mg/kg and 1.05 mg/kg one year averagely. But the decreasing trend alleviated in recent years. There were 39.5 kg/hm^2 nitrogen and 30.9 kg/hm^2 phosphorus (P2O5) more than needed averagely, and 150.0 kg/hm^2 potassium (K2O) in deficiency. Though the fertilizer application was high and the rate of fertilizer was 647.96 kg/hm^2 in nutrient, the ratio of organic to inorganic was still unreasonable. The ratio of the chemical fertilizer nitrogen phosphorus (P2O5) and potassium (K2O) was 1:0.42:0.14. The nitrogen application was enough and even higher than that was needed. The phosphorus was proper elementarily and potassium was in deficiency. The yield of wheat which was the main crop increased slightly and that of other autumn harvest crops was stable.

土壤速效钾7年平均值119.96 mg/kg，比第二次土壤普查时下降了18.94 mg/kg，平均每年以1.05 mg/kg的速度下降，但近年来下降趋势变缓；养分平衡中氮素平均盈余39.5 kg/hm^2，磷素(P2O5)盈余30.9 kg/hm^2，钾素(K2O)亏缺150.0 kg/hm2；全省施肥水平较高，每公顷总施肥量折纯养分647.96 kg，但有机无机比仍不合理，化肥氮、磷、钾投入比例1：0.42：0.17，氮肥充足，部分地区用量偏高，磷肥基本合理，钾肥不足；主要农作物小麦产量略有上升，其它主要秋收作物产量基本稳定。

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。