福尔德指出，他对“回购105”毫不知情；安永声称，雷曼的季度报告与会计准则相一致。
Mr Fuld says he did not know about the Repo 105 transactions; Ernst & Young says that Lehman’s reporting was in line with accounting principles.
随着新季度来临，这些数据将进一步恶化，因为会计数据要作更正，（一些资产评估有问题） ，还有就是抵押贷款还在继续拖欠。
In coming quarters, these figures may deteriorate because of accounting adjustments (some of the assets are questionable) and continuing defaults on mortgages.
据德勤会计师事务所的统计，第一季度石油企业按照以前发现的石油储藏而钻探的油井数量与去年持平。
In the first quarter oil firms drilled the same number of Wells to delineate past discoveries as they had a year before, according to Deloitte, an accounting firm.
比如，银行储蓄账户通常会计算整个季度的最低存款额度，到季度末才会付息。
Interest on passbook savings accounts, for example, was typically calculated on the minimum balance during the calendar quarter and was posted at the end of the quarter.
德意志银行是从不会错过这种机会的，上个月德意志银行宣布他们将开始启用这种更松的会计准则，这使得他们可以在第三季度避免减记大约百万欧元。
Never one to miss a trick, Deutsche Bank last month said that it too had started to use the less stringent rules, which allowed it to avoid write-downs of about Euro845m in the third quarter.
非通用会计准则下，谷歌每股收益为9.72美元，高于第二季度的8.84美元和去年同期的7.64美元，并且超过了华尔街预期的8.74美元。
Non-GAAP profits were $9.72 a share, up from $8.74 in Q2 and $7.64 a year ago, and well ahead of the Street at $8.74.
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
会计的一大功能是衡量某一个特定期间的业绩，这个期间可以是一个月、一个季度或一年。
One function of accounting is to measure performance over a specified time period, which may be a month, a quarter, or a year.
平均资产总额可以通过某一会计周期内的平均资产值，如一个财务季度。
Total average assets is calculated as the average value of assets over an accounting period, such as a fiscal quarter.
会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.
根据三大中资航空公司按中国会计准则披露的第三季度业绩，三大航空公司盈利均超过预期。
According to the third quarter reports of three H-share Chinese airlines, their results are all out of our expectation.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.
第八条季度、月度财务会计报告通常仅指会计报表，会计报表至少应当包括资产负债表和利润表。
Article 8 Generally, the quarterly or monthly financial accounting report means the accounting statement only, which shall include the balance sheet and the profit statement at least.
年中编制月份、季度会计报表，只需做试算和调整分录，不进行结帐。
Month, quarter in establishment in inside in year an accounting statement, needs to do to try to calculate with adjust the journalize, doing not proceed to settle an account.
在最起码，你需要一个会计师为你查看每个季度或每年的记录或者把税务归档。
At the very minimum, you need an accountant to look over your records either each quarter or each year and file your taxes for you.
第六条财务会计报告分为年度、半年度、季度和月度财务会计报告。
Article 6 the financial accounting reports shall be classified into the annual, semiannual, quarterly and monthly financial accounting reports.
使用估计现金有效税率为19%，非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元，非公认会计原则稀释办事则为0.68。
Using an estimated effective cash tax rate of 19%, non-GAAP net income for the fourth quarter of 2006 was $157.8 million and non-GAAP diluted EPS was $0.68.
使用估计现金有效税率为19%，非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元，非公认会计原则稀释办事则为0.68。
Using an estimated effective cash tax rate of 19%, non-GAAP net income for the fourth quarter of 2006 was $157.8 million and non-GAAP diluted EPS was $0.68.
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