资本盈余

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

Current account surpluses, capital inflows and concerns over export competitiveness complicate monetary policymaking across the region.

经常账户盈余、资本流入和对出口竞争力的担忧，使亚洲地区的货币决策过程更加复杂。

The rough external balance masked the emergence of countries with huge current account surpluses and corresponding exports of capital, notably Germany, and of others with the opposite condition, notably Spain.

大致的外部平衡掩盖了逐渐显现的一种现象，即一方面是拥有大规模经常账户盈余和对应巨额资本输出的国家，另一方面是状况完全相反的国家。

America is left with no choice other than to import surplus saving from abroad in order to fuel its appetite for growth. The only way to get that foreign capital is to run large current account and trade deficits.

美国别无选择，只能通过向国外储蓄盈余国家举债来刺激经济的增长，而获取国外资本的唯一途径就是担负巨额经常项目赤字和贸易赤字。

B When any person elected or chosen as a director or officer of any corporation subject to the provisions hereof is eligible at the time of his election or selection to act for such corporation in such capacity, his eligibility to act in such capacity shall not be affected by any of the provisions hereof by reason of any change in the capital, surplus and undivided profits, or affairs of such corporation from whatever cause, until the expiration of one year from the date on which the event causing ineligibility occurred.

依据本法规定已选举为或被指定为公司董事或管理人员的人，如在其选举期内为该公司以该身份工作是合适的。在造成不适宜的事由发生后一年之后，其任职的适宜性不因任何原因导致的资本、盈余、未分配的利润的变化受本规定的影响。

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)。

This practice exerts a negative effect on the capital market.

目前，我国部分上市公司存在操纵盈余的倾向，披露的会计信息也存在失真的问题，这些容易误导信息使用者的决策，从而对资本市场产生负面影响。

China also has run a surplus on its capital account every year since the Asian financial crisis.

自亚洲金融危机以来，中国每年的资本帐目也都有盈余。

Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

Article 38 Owners' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.

第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。