D the financial impact of the departure on the enterprise's net profit or loss, assets, liabilities, equity and cash flows for each period presented.

该种背离对企业每个列报期间的净损益、资产、负债、权益和现金流量所产生的财务影响。

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The Sunnyvale, Calif., company reported a net loss of $303 million, or 22 cents a share, compared with a profit of $206 million, or 15 cents, a year earlier.

在第四季度中，雅虎净亏3.03亿美元，每股摊薄亏损22美分，而去年同期公司净利2.06亿美元，每股摊薄收益15美分。

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The net profit, if any, may be written off on an average in light of a five-year period, or be used to make up the annual loss, the balance may be incorporated into the enterprise's clearing income.

如为净收益，可按照五年的期限平均转销，或者逐年弥补年度亏损，余额留待并入企业的清算收益。

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