财务年度

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

This paper is based on the financial data of listed companies in 1999 fiscal year.

文中以上市公司1999年度可公开获得的财务数据为基础，运用因子分析方法，推导出一个基于现金流量的财务困境预测模型。

B Quarterly and annual financial statements, and such other reports as the General Manager and Chief Financial Officer may direct, shall be prepared and submitted to the Board.

b 合营公司应编制季度和年度财务报表以及总经理和财务总监指示的其他报告，并提交董事会。

Article 156 A listed company shall make public its financial conditions and operating conditions at regular intervals in accordance with the relevant national statutes and administrative regulations, and shall make public its financial and accounting reports semiannually in each fiscal year.

第一百五十六条：上市公司必须按照法律、行政法规的规定，定期公开其财务状况和经营情况，在每会计年度内半年公布一次财务会计报告。

Article 58 The Company shall make clear distinguishes between audited financial information and unaudited one, and declare that it is responsible for the correctness of unaudited financial information.

第五十八条公司应于年度报告中严格区分经审计和未经审计的财务信息，并声明对所含未经审计的财务信息的正确性负责。

Coach concerned departments to use ERP software, and settle kinds of questions. All export and import bills is made by finance department,So I know well about it; whole export reback tax ; check expense account bills whether these are legal or valid or correct, ensure cash and bank balance are correct. coordinate and response for the accounting vouchers of stations within area and ensure the accounting data and relative information effective, correct and valid.

指导所有相关部门ERP操作，处理各种问题；所有单证以及相关进出口工作都由财务部来操作，对整个流程非常了解；免抵退税工作；审核费用报销单据的合法性、有效性、数字的正确性，确保现金和银行存款的真实准确；审查会计凭证，确保会计资料合法，有效，真实；分析各种财务指标，调节税务；收集会计、税务方面的法律、法规，提出合理建议；配合年度审计及对内、对外的联系协调工作；负责组织起草建立和健全公司财务管理各项规章制度，负责对企业经济合同的审议，管理；负责做好资金管理。

The fourth part establishes a comprehensive evaluation model match with macro-microeconomic environment of objective dynamic weight .The financial indexes of SSE 50 listed companies are supplied from financial statement of 2004. And the financial indexes are choused with the total index methods of the coefficient variation and Wang-model.

第四部分以上证50指数股上市公司2004年度报表所提供的诸多财务指标为依托，结合变异系数法和汪氏模型筛选出所需财务指标，并配以能与宏微观经济环境相匹配的客观动态权数体系建立上市公司综合评价模型。

States generally provide the Company Law Company Limited must periodically publish its financial position and operating conditions on a regular basis the annual report and related financial statements, such as business reports, asset charge sheet, profit and loss account, profit allocation table, property, catalogs, etc.

各国公司法一般都规定股份有限公司必须定期公布其财务状况和经营状况，定期将年度报告和有关的财务报表，如经营报告书、资产负责表、损益表、盈利分配表、财产目录等公诸于众，以便加强社会公众对公司的了解和监督，保护股东和债权人利益。

Corporate Communications include but are not limited to the di rectors' report, its annual accounts together with a copy of the auditors' report and, where applicable, its summary

公司通讯文件包括但不限於：董事会报告、年度财务报表连同核数师报告及财务报告摘要；中期报告及中期报告摘要；会议通

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。