财务年度

He also chaired Berkeley's Annual Conference on Financial Reporting.

他还主持了伯克利的年度会议上提出财务报告。

" National Audit Office of company board of directors reports to year finance affairs discuss working program ".

二、《公司董事会审计委员会对年度财务报告的审议工作程序》。

He / she shall work with the Group Financial Controller and the General Manager to manage the annual budget as well as the proper application and disbursement of funds.

他/她应与集团财务总监和区域经理共同准备和规划年度预算，以及适当地应用和拨付资金。

Further, it is necessary to disclose accounting policies with respect to depreciation, and to disclose the total depreciation charge for the year.

进而，对于相关折旧，必须披露财务政策，必须披露年度折旧总额。

And United Microelectronics Corporation have been the flagships in wafer foundry industry, demonstrating respective and unique philosophies and viewpoints in technological levels, human resources, investment costs, yield in finished products and capital management amidst the respective competition strategies which might not necessarily identical.

晶圆代工业是台湾经济奇迹的功臣，而台积电与联电更是此产业的龙头，虽然竞争策略不尽相同，但在技术层次、人力资源、投资成本、成品良率及资金调度上都各有独特的看法及理念，因此本研究将两家公司的财务报表区分九大资源，再佐以策略分析及前景分析来评估公司价值；不仅推估未来年度得周转率、获利率及销货外，另预测公司市价与帐面价值之间的关系，希望提供报表使用者另一种分析评价工具。

I have a very important business which i would like to execute with you which involves some reasonable amount of cash and no risk involve, i have packaged a financial transaction that will benefit you and I, as the OPS manager in this bank it is my duty to send in a financial report to my headmen office in Bamako at the end of each business year.

我有一个很重要的业务，我愿与你执行涉及一些合理数额的现金，也没有涉及的风险，我有包装的金融交易有利于你和我作为这家银行退休金计划经理，我有责任，务请在财务报告在巴马科我的村长办公室在每个会计年度结束。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

Notes to the Financial Statements For the year ended 30 June 2008 20 TRADE AND OTHER RECEIVABLES The Group 2008 2007 HK$'000 HK$'000 Trade receivables 27,045 18,933 Less: Allowance for doubtful debts –(5,483) 27,045 13,450 Ageing analysis The ageing analysis of trade receivables (net of allowance for doubtful debts) as of the balance sheet date: The Group 2008 2007 HK$'000 HK$'000 Current to 3 months 21,357 12,325 Within 4 to 6 months 3,900 1,125 Over 6 months 1,788 – 27,045 13,450 The Group usually grants credit periods ranging from one to three months.

GOLDEN HARVEST ENTERTAINMENT LIMITED 162 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告财务报表附注截至二零零八年六月三十日止年度 20 贸易及其他应收款项本集团二零零八年二零零七年千港元千港元应收贸易款项 27，045 18，933 减：呆账拨备–(5，483) 27，045 13，450 账龄分析于结算日之应收贸易款项之账龄分析如下：本集团二零零八年二零零七年千港元千港元即期至三个月 21，357 12，325 四至六个月 3，900 1，125 六个月以上 1，788 – 27，045 13，450 本集团一般给予客户介乎一至三个月之信贷期。

In this paper, selected at the Shenzhen Stock Exchange board of small and medium-sized companies as the research object, the collection of its 2007 financial data.

本文选取了242家在深圳证券交易所上市的中小企业板公司为研究对象，收集了其2007年度财务数据。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。