会计

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 purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债，陷入债务困境，导致重组活动不断发生，进而促成了债务重组准则的产生。1998年债务重组准则首次颁布，对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订，这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

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。

Article 112 The post-liquidation accounting archives and business documents shall be handled in accordance with relevant rules and regulations.

第一百一十二条清算后的会计档案及业务资料依照有关规定处理。

Business accounting documents, books and statements, at least 15 years.

企业的会计凭证、账簿和报表，至少保存15年。

Make the monthly accounting documents of the general account, and the monthly tax declaration.

1；负责每月总帐中进行会计凭证的编制工作，以及每月的税务申报

A forensic accountant analyses and prepares accounting documents to use as evidence in a legal environment, and presents them in a court of law.

一名法医会计师分析和编制会计凭证，以作为证据使用的法律环境，并介绍他们在法院的法律。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。