开支

For Air-Way Manufacturing Company's audited financial statements we need to do an income statement along with a balance sheet for to satisfy US Accepted Accounting Principles because we are able to expense various expenses immediately instead of setting up a long term deferred expense account.

我们需要为美国Air-way制造企业金融报表的审计报告，出具综合损益报表和资产负债表，以满足美国公认会计原则，因我们能够立即核销各种各样的开支账户，而不需建立长期性延期开支帐户。

Then there was the intoxicating effect of the honours paid to the French Emperor in Dresden, and the negotiations too of the diplomatists, who were supposed by contemporaries to be guided by a genuine desire to secure peace, though they only inflamed the amour-propre of both sides; and millions upon millions of other causes, chiming in with the fated event and coincident with it.

而按各种原因偶合的法则，千百个细小原因与这次事件合在一起导致了这次进军和战争：对不遵从大陆体系的指责，奥尔登堡公爵，向普鲁士进军仅为通过进军达到和平，法国皇帝对战争的癖好和习惯正好与他的人民的愿望一致，以及他对准备工作宏大场面的迷恋，用于准备工作的开支，要求获取抵偿这些开支的利益、他在德累斯顿的令人陶醉的荣誉；当代人认为是诚心求和却只伤了双方自尊心的外交谈判，以及与现有事件相呼应，并同事件巧合的数以千万计的原因。

Efforts to spur domestic spending include beefing up health-care protection and retirement benefits that will ultimately convince people that it is safe to buy more now and save less for a rainy day.

刺激国内开支的举措包括加强医保和退休福利，最终让人们相信当前增加开支、减少以备不时之需的储蓄是安全的。

Government and banking accounts in ancient Rome evolved from records traditionally kept by the heads of families, wherein daily entry of household receipts and payments were kept in an adversaria or daybook, and monthly postings were made to a cashbook known as a codex accepti et expensi.

古罗马的政府账目和银行账目则是从一些传统的账本演变而来的，这些账本由各家族头目保存着，以记事本的形式记录着家务的每日的开支，而月开支则汇集成一本现金簿——这就是赫赫有名的"收支薄"（古罗马用于管理家庭账目的账本）。

ConocoPhillips reported a $31.8 billion net loss for the fourth quarter, mostly related to charges it took on writing down exploration and production assets it bought in 2006 and on its investment in Russia's Lukoil (Conoco's adjusted earnings were $1.9 billion).

康菲石油公司公布去年第四季度净亏损318亿美元，亏损主要源于2006年购入的勘探和生产资产的减值开支以及对俄罗斯石油公司Lukoil的投资减值开支。

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

"经营费用"意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

With the controlling shareholders share the same trademark brands, large advertising expenses from the controlling shareholder of expenditure And the controlling shareholder with a brand share of listed companies is almost a common problem, some property owned by the controlling shareholders, some property owned by the listed companies, the controlling shareholder owned property rights in the circumstances, the listed companies only pay a small fee to use, and the brand Promotion of large fees from the controlling shareholder of expenditure, not to share listed companies, listed companies inflated the profits.

五、与控股股东共用同一个商标品牌，大量广告宣传费开支由控股股东开支与控股股东共享用一个品牌几乎是上市公司的一个通病，有的是由控股股东拥有产权，有的由上市公司拥有产权，在控股股东拥有产权的情况下，上市公司只需支付少许使用费用，而品牌宣传的大额费用由控股股东开支，而未让上市公司分摊，虚增了上市公司的利润。

Approved public recurrent and total spending on education in the 1999-2000 financial year amounted to $44 billion and $55.19 billion respectively, representing 21.3 per cent of the Government's total recurrent expenditure and 19 per cent of the total public expenditure.

在一九九九至二零零零财政年度，教育方面经核准的经常和总公共开支分别达440亿元和551.9亿元，占政府经常开支总额的21.3%和公共开支总额的19%，而高等教育的开支，约占教育开支的三分之一。

Approved government recurrent and total spending on education in the 2001-02 financial year amounted to $47.6 billion and $55.3 billion respectively, representing 23.4 per cent of the Government's total recurrent expenditure and 21.9 per cent of the total government expenditure .

二零零一至零二财政年度，教育方面经核准的政府经常开支和总开支分别达476亿元和553亿元，占政府经常开支总额的23.4%和政府开支总额的21.9%。

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

&经营费用&意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

I use an example quoted by Hu Jiaqi:"It is reported that America separates the DNA of a kind of virus by making use of genetic technology and combines it with another kind of DNA. Finally, they get a kind of virulent biological agent called a "pyrotoxin". Someone discloses in private that 20 grams of such a kind of biological agent could result in the global death of 6 billion people due to infection."

我在这里例举胡家奇所引用过的例子："据报道，美国利用转基因技术，将一种病毒的DNA分离出来，与另外一种DNA进行结合，拼结成一种剧毒的"热毒素"生物战剂，且私下有人透露，这种生物战剂只需20克，就可以导致全球60亿人全部感染死亡。"

Waiting, for the queers and the coons and the Reds and the Jews.

等待着疯子和黑人还有红色共产主义者还有犹太人