有盈余的

Now, however, expectations for media have moved toward the bob-around model. And, as our simplified example illustrates, valuations must change dramatically when expectations are revised. We have a significant investment in media - both through our direct ownership of Buffalo News and our shareholdings in The Washington Post Company and Capital Cities/ABC - and the intrinsic value of this investment has declined materially because of the secular transformation that the industry is experiencing. Cyclical factors have also hurt our current look-through earnings, but these factors do not reduce intrinsic value.

我们在媒体事业有相当大的投资，不管是百分之百拥有的水牛城日报或是在华盛顿邮报与资本城/ABC 的股票投资，而这些媒体事业的价值因为前面所提到的产业所面临的形态转变而大幅滑落，(景气循环因素也使得我们现在的透视盈余大受影响，虽然还不致于让实质价值减少)，然而就像是我们经营伯克希尔的企业原则所揭示的，我们不会只是因为还有其它更有利的资金用途，就随便将已被列为永恒的事业或主要投资出售，(当然之前我们也确实卖了一些媒体股，不过规模相对较小)。

We obtain the risk process involved in this model,the statistical properties of the surplus process,and statistical features of the claim numbers and the probability distribution of the total amount of compensation.The three types of business of the risk model is given when the number of claims obey Poisson distribution and negative binomial distribution.We make a comparison between the risk model built in the thesis and the classic risk models with independent claim numbers when the amount of claims obey Weillbull distribution and Exponential distribution.The results have a good practical significance.

其次，考虑不同险种间的相互关系，建立了一种含有主副理赔的风险分析模型；借助随机过程和经典风险理论，对该风险模型所涉及的风险过程、盈余过程的统计特性以及理赔总额的概率分布、数字特征和矩母函数进行解析研究，给出了主理赔次数服从泊松分布和负二项分布的这种风险模型的具体实例，并在理赔额变量服从Weillbul分布和Exponential分布的情况下，把文中所建风险模型和理赔次数相互独立的风险模型作了比较，所得结果有很好的现实意义。

The only dish not included in the cornucopia of food eaten on the New Year's Eve dinner table is whole fish, which is intentionally left off the menu so that "there will be more to come in future years"(since the Chinese words for "fish" and "surplus" rhyme).

唯一的菜不包括在聚宝盆的食物吃的除夕餐桌上是整条鱼，这是故意留下了菜单，以便"将有更多的惊喜在未来几年"（因为中国字"鱼"和"盈余"韵）。

There is an institutionalization of profitability regulation on nonrecurring gains for such events as right offering and "Special Treatment" withdrawal in Chinese stock market.

摘要在中国证券市场的某些重要市场交易活动中（如再融资、撤销特别处理），监管者对盈余构成中的非经常性利得经历了一个从没有限制到作出限制的制度化过程。

It was a strange setting in which to see Stilton, aged using mould spores and ordinarily associated with pastoral English countryside.

食品经销商们到这里来，是因为他们希望在这个别处皆勒紧裤腰带的时期，中国的中产阶级仍旧有一些经济盈余可以消费买他们的产品。

In the event that the Company's operationsare reduced substantially from the scale ofoperation originally anticipated by the parties,orthe Company experience substantial and continuinglosses resulting in negative retained earnings notanticipated by the Parties in the agreed BusinessPlan,or in any other circumstance permitted underApplicable Laws or agreed by the Parties,theParties may agree to reduce the registered capitalof the Company on a prorata basis.

参考译文：如果合营公司的经营规模比双方原来预期的规模有大幅度缩减，或合营公司持续遭受严重亏损，导致双方商定的业务计划中所未预期的盈余保留负数，或在任何相关法律允许或双方一致同意的情况下，双方可以协议按原有出资比例减资。

We should point out again that in any given year a company writing long-tail insurance (coverages giving rise to claims that are often settled many years after the loss-causing event takes place) can report almost any earnings that the CEO desires. Too often the industry has reported wildly inaccurate figures by misstating liabilities. Most of the mistakes have been innocent. Sometimes, however, they have been intentional, their object being to fool investors and regulators. Auditors and actuaries have usually failed to prevent both varieties of misstatement.

我们必须再一次指出，一个签发长尾型保险的公司(保单理赔范围通常在损失事件发生好几年后才会理赔的保单)，其经理几乎可以随心所欲的操控其短期的盈余数字，这行业因为负债错估而导致报表数字不真实可说是司空见惯的事，大部分的错误或许都是出于无心，但有时也有可能是故意的，其目的无非是想要误导投资人以及主管机关，而会计师以及精算师往往无法预防此类的事件发生。

And for the first time in memory, growth has gone hand-in-hand with a current-account surplus, holding out hope that it will not be scotched by a habitual Latin American balance-of-payments crunch.

并且，印象中的第一次，经济增长的同时经常账户有了盈余，而这坚定了人们的希望：拉美习以为常的国际收支失衡遏制不了经济增长。

As part owner,you benefit by receiving part of the profits or dividends and sharing in the growth of the value of the company.

作为公司的部分领有者，你有权分享公司发展所带来的利润或者盈余和公司发展所带来的升值。

Due to the alteration of stock pricing model, the incentive effect of stock ownership, the circulation of the founders' shares, the institutional investors' taking the lead in stock market and the changes in the aspects of merger of corporations, such changes of behavior will result in evolution of the choice of accounting policies, earmings management accounting fraud and disclosure of accounting information, etc.

由于股票定价模式的转变、股权激励和发起人股份流通、以及机构投资者将主导市场、还有收购兼并等方面的变化，就有可能引起会计政策选择、盈余管理以及会计欺诈、会计信息披露等行为的演变。

In this paper, the requirement analysis, design and implementation of the system are introduced in detail.

此论文详细介绍了系统的需求分析，系统设计和具体实现。

In the context of economic globalization is increasingly deepening, China's economy can not be spared.

在经济全球化日益加深的背景下，中国经济不可能做到独善其身。