盈余

As we calculate them, look-through earnings consist of:(1) the operating earnings reported in the previous section, plus;(2) the retained operating earnings of major investees that, under GAAP accounting, are not reflected in our profits, less;(3) an allowance for the tax that would be paid by Berkshire if these retained earnings of investees had instead been distributed to us.

长期而言，如果我们的实质价值想要以每年 15%的幅度来成长的话，那么透视盈余每年也必须增加以这个幅度来成长，几年前我第一次提到这个观念时曾表示，到公元 2000 年为止，伯克希尔若要以 15%的目标，透视盈余必须成长 18 亿美元以上，而由于 1993 年我们又发行了一些新股，所以现在的门槛提高到 18.5 亿美元。

In second chapter, we use the statistical properties calculated in first chapter to compare the premiums and Lundberg exponents of each model in the Poisson distribution case, then compare the premiums in the negative binomial distribution case.

在第二章中，利用第一章中已计算的量，首先比较了理赔次数服从泊松分布时，盈余模型的保费和Lundberg指数的大小关系，其次比较了理赔次数服从负二项分布时，盈余模型的保费的大小关系。

These were offset by current account surpluses, at 9.8 per cent and 7.6 per cent of GDP, respectively.

这些盈余分别被高达GDP 9.8%和7.6%的经常账户盈余所抵消。

First, we sort out the development of earning preannouncement system in the lignt of system vicissitude, and recall all the studies on earning preannouncement in the stock market at home and abroad.

首先，我们从制度变迁的角度梳理了盈余预告制度演变历程，并对国内外股票市场有关盈余预告的研究进行了回顾与总结。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

It is essential to engross the firm's assents to offer sponsion, mortagage and fund, which will lead to change the manage achievement of firms since it has the non-constructive effect and positive relation to earnings management.

向关联方提供担保和抵押与提供资金，实质是占用了公司资产，对盈余管理起非建设性的效应，与盈余管理正相关，可能会导致企业的经营业绩的变化。

Pursuant to the Company Law of PRC, the Company's Articles of Association and the resolution of Board of Director, the Company is required to transfer 10% of its net profit to a Statutory Surplus Reserves.

根据《中华人民共和国公司法》、本公司章程及董事会的决议，本公司按年度净利润的10%提取法定盈余公积金，当法定盈余公积金累计额达到股本的50%以上时，可不再提取。

Against excessive fiscal surplus and foreign exchange reserves surplus, some countries have established specialized agencies for investment management operation, i.e."sovereignty wealth Fund."

针对过多的财政盈余与外汇储备盈余，一些国家成立专门投资机构来进行管理运作，即"主权财富基金"。

Second, we use absolute DA to test the effect from the point of view of financial reports themselves.

其次，我们用操控性应计利润的绝对值计量盈余质量，从财务报告的视角检验了行业专长对盈余质量的影响。

This paper chooses timeliness of accounting earnings as the representative of information quality,and investigates how corporate governance structures vary with it.The hypotheses predicts that for firms with relatively uninformative earnings, the characteristics of their corporate governance structures will be those that assist costly monitoring activities by shareholders and directors to make up for the inadequacy of earnings.

本文选取会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对公司治理结构的影响，考察当会计数字较无法捕捉公司全部经济价值时，公司治理结构是否会因此偏向那些能够协助股东和董事进行高成本监督活动的治理结构，以弥补会计信息在降低代理成本表现中的不足。

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。