财务

EVA can indicate the resource and approach of wealth creation more easily than traditional financial assessment indexes because of its compensation concept on the cost of capital and its accounting adjustment.

EVA对投入资本成本的补偿观和对会计项目的调整使它比传统财务评价指标更能揭示价值创造的来源和途径。

Changes in the performance of reasons: 1,2008 years starting January 1, the Company's investment in real estate using the fair value of the follow-up measurement mode, the company in accordance with the accounting policy change retroactive adjustment for the financial reporting requirements of上年同期数to retroactive adjustment, the same period last year from 730 million yuan net profit adjusted to about 2.003 billion yuan.

在性能变化的原因：1，2008年1月1日起，该公司在房地产投资利用后续测量模式下，按照会计政策变更的公司财务报告要求的追溯调整，公允价值上年同期数进行追溯调整，同期从7.30亿元，去年调整后净利润约二十〇亿零三百万元。

In addition to the above reasons, the listed companies in the quarterly result of the significant accounting errors corrected retroactive adjustment period before the financial data should be disclosed in the Quarterly Bulletin before or at the same time with a temporary form of notice be disclosed.

除了上述原因，在重大会计更正前的财务数据应予以披露之前或与临时性的通知，同时在季报披露期间错误追溯调整季度业绩的上市公司。

The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with.

新会计准则首次构建了比较完整的有机统一体系，全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标，既实现了与国际会计惯例的趋同，也兼顾了中国的实际情况和会计习惯。

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。

A key product of accounting is set of documents called financial statements.

一个关键产品的会计是一套文件要求的财务报表。

A key product of accounting is set of documents called financial statement.

一个关键产品的会计是一套文件要求的财务报表。

An examination and verification of a company's financial and accounting records and supporting documents by a professional.

由专业人事提供的对公司财务和会计记录进行的检查。2。

The examination of the accounting and financial documents of a firm by an objective professional.

审计对公司会计和财务文件的检查，由客观的专业人士执行。

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

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新