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  • Financial accounting财务会计Double-edged deferral递延资产是把双刃剑How lower taxes could hurt Americarsquo;s big banks低税为何会让美国大很受伤WHEN is a corporate-tax cut bad for a corporation? When it would trigger hefty write-downs of peculiar but critical assets, as is the case at some of Americarsquo;s largest banks. The accounting item in question is the deferred-tax asset (DTA). This is a legacy of the financial crisis. Americarsquo;s tax code allows losses amassed during the meltdown (with some restrictions) to be used to offset future tax bills. Since a bank is increasing its future cashflows by reducing expected tax payments, this is recorded as an asset on the balance-sheet.什么时候削减公司税对公司不利?是,当它可能引发特殊而重要的资产发生重大减值时,就象美国最大的几家那样。我们这里要讨论的会计科目是递延税项资产,这是金融危机的产物。按照美国税法,经济崩溃时的累积亏损(还要符合一些限定条件)可用以抵减以后年度的税款。因为的预计税款出减少,未来的现金流量将会增加,因此在资产负债表上它作为一项资产列示。JPMorgan Chase held DTAs of billion at the end of last year, while Bank of America had billion-worth. The undisputed deferred-tax king, however, is Citigroup with slightly more than billion-worth, the largest discretionary accounting item in the companyrsquo;s history.上年末,根大通的递延税项资产总额为160亿美元,而美国为270亿美元。花旗的递延税项资产略高于500亿美元,毫无疑问,它是递延税项资产之王,这个酌量性会计项目的数额在该公司历史上是最高的。To some, this looks highly optimistic. Mike Mayo, an analyst with CLSA, a broker, has relentlessly questioned Citirsquo;s ability to produce enough taxable income to justify the asset and has suggested that it could be overvalued by billion;a view for which he was, for a time, blackballed and badmouthed by the firmrsquo;s top brass. Citi rejects the suggestion that it is counting imaginary beans. Its DTA is, according to its latest filing, ;recognised subject to managementrsquo;s judgment that realisation is more likely than not; (though it acknowledges that some help from ;tax-planning strategies; may be needed).也许有些人觉得这非常乐观。券商法国里昂券公司(CLSA)分析师迈克bull;马约毫不留情地质疑花旗是否能够创造足够的应税收益以实现这项巨额资产,他认为花旗该项资产的价值可能被高估了100亿美元,他曾因此遭到公司高层的反对和指责。花旗不承认他们高估了该资产。根据最新文件,他们的递延税项资产是按照管理层的判断进行确认的,最终有可能实现,而且可能性很大。(尽管他们承认这可能需要借助于税收筹划)Banks with DTAs have to worry about electoral politics as well as future profits. With Barack Obama and all the Republican presidential candidates either keen or at least prepared to lower the top rate of federal corporate tax from todayrsquo;s 35%, a reduction over the next year or two looks reasonably likely, with an outside chance of a sharp cut. Any such move would make DTAs less valuable since future tax deductions would be worth less. With tax at 35%, a dollar of such deductions saves a company 35 cents. A cut to 20% would reduce the benefit to 20 cents.拥有递延税项资产的除了要关注未来的营利,还得关注总统候选人的政策理念,奥巴马和所有的共和党侯选人要么急于、要么至少准备降低联邦公司税的税率,目前税率是35%,在今后一两年有理由相信这个税率会降低,但下降幅度不可能太大。任何此类行为都会使递延税款资产发生减值,因为税率降低将导致未来税款抵减额减少。当税率为35%时,一美元此类抵减额能为公司节省35美分。如果税率降低到20%,一美元抵减额就只能为公司节省20美分。201201/167027
  • Cock-a-Doodle-Do自然界的闹钟Its four A.M. Youre tucked safely into a warm bed, savoring the last few hours of sleep before daybreak. And then, suddenly… (a rooster crows).早上四点,你还在温暖的被窝里蜷着,享受着天亮前为数不多的睡眠时间。此刻却听到雄鸡打鸣……It must be time to wake up, roll out of bed, and tend to the farm. Except its four A.M., its still dark out, and youre not a farmer.闻鸡起“床”,爬出被窝,开始农作。但是,现在才四点!外面黑咕隆咚的,而且,你又不是农民。Its that neighbor of yours, the one that for some unimaginable reason keeps a rooster as a pet. A rooster that flaunts the most basic rules of neighborhood etiquette by crowing every morning before sunrise. What gives?公鸡是隔壁家的,因为什么难以理解的缘由把公鸡当做宠物。每天的黎明前,公鸡都会打鸣,仿佛问候邻居早安。这是为什么呢?Most people assume that roosters are programmed to crow at the first sign of sunlight to announce the dawning of a new day, or some such romantic notion.大多数人认为公鸡每当第一缕阳光照耀大地,就按规律打鸣,提示崭新一天的开始。另外,还有很多浪漫的解说。Like all birds, roosters call in a daily cycle determined by circadian rhythms. That is, a roosters internal clock allows it to anticipate the sunrise and prepare for another exciting day of looking for food.和其他鸟类一样,生理节律决定了公鸡每天都要打鸣。也就是,公鸡的生理钟让它期待日出,积极地为新的一天觅食。But why must roosters crow as they prepare to start their day, and why do some roosters sound off before dawn? Roosters are territorial creatures and dont much like other roosters trespassing on their land.但是,为什么公鸡会打鸣呢?而且偏偏是在黎明前呢?公鸡有领地意识,自己的领地“决不许其它公鸡侵犯”。They crow in order to establish their domain and warn other roosters to stay away or prepare to brawl. And because their internal clocks are sometimes set a bit early, some roosters begin crowing well before sunrise.公鸡以此来维护自己的领地,警告其它公鸡远离,否则一场争斗难以避免。又因为公鸡的生理钟有时候设置得早一些,所以,一些公鸡打鸣在日出前。 /201212/217090
  • With his miniature model of an adult Trex for reference, along with the growing patterns of close relatives of tyrannosaurs, its possible to work out the likely proportions of the baby. The starting point for the sculpture is a simple illustration.以成年恐龙的微缩模型为例,随着霸王龙的近亲属的类型增多,计算出大致的婴儿比例是有可能的。雕塑的出发点是一个简答的例。So, lets start up. Trex usually an adult, its skull is a great weight to measure because its so big. But in babies, the skulls gonna be thinner. The rule is always that the orbit is gonna be larger. Also when you look at human babies, we notice theyre about three heads tall, whereas in an adult human which is anywhere from seven to nine depending on how tall they are.所以,我们开始吧。头盖骨很重因为它太大了。但是恐龙宝宝,头骨就轻多了。规律是头骨会随着时间长大。至于人类的婴儿,我们能注意到婴儿的身长大约是头部长度的三倍,而成人的身高是头部长度的7倍到9倍不等,这取决于他们有多高。Do you find yourself as youre looking at other peoples reconstructions and thinking, ;oh god, theyve got that wrong?;你会在看到别人的重建作品时,思考:“哦,上帝,他们怎么都错了,不是吗?”Yes. There are a bunch of people who are out there, who were coming from maybe film or special effects or something like that. They are doing this kind of work from a lessonformed background. So Im very privileged to work with a scientist. And thats definitely an asset that I dont dare forget.是的,那里有很多这样的人,他们来自电影或者特效之类的。他们学过一些和恐龙有关的课程。所以我很荣幸能和科学家一起工作。这肯定算是我财富了,我不敢忘记。He is looking nice, this little Trex.他看上去不错,这个宝贝龙。But with limited fossil remains, the reconstruction has room for creative license.但是有限的化石使得创造在重建工作中发挥作用。Can you draw me another baby Trex based on the same evidence but taking it off from a bit of a different direction?你能依据相同的据,从一个不同的方向画出另一个宝贝龙吗?Sure. Lets do the same thing. We have a head. Theres a lot of evidence that some of them might have feathers, and that maybe some of them, when they were young, would have had some sort of downy covering that would have left in adulthood so that it would have been shed before they were fully grown.当然,我们来做同样的事情。有很多据表明,它们中的一些可能有羽毛,可能还有一些,在它们年轻的时候,身上有层柔软的绒毛,在成年的时候就会脱落,在完全长大之前没有了羽毛。This little baby is looking extraordinarily birdlike. It has really long legs. Is this a reasonable interpretation?这个宝贝龙看上去非常像鸟。它有很长的腿。这算是一个合理的解释吗?There is nothing that says that it cant be this way.没有人说不可能是这样的。Right. They are fantastic. The same creature but they are very different. Even without the feathers here, the length of the legs is quite extraordinary in this one. And I love the feathers. I mean that just immediately makes it look like a completely different creature. It shows you that theres quite a bit of room for artistic maneuver, I think, in these reconstructions.没错,它们都很棒。同样的生物却大不相同。即使宝贝龙没有羽毛,但是腿的长度却是非常特别的。我爱羽毛。我是说有了羽毛宝贝龙就变成一个完全不同的生物。我认为,这些重建为你提供了相当大的艺术机动空间。Yes. Definitely. Definitely.是的。就是这样的。201301/220132
  • Seven Puget Sound killer whales are missing and presumed dead in what could be the biggest decline among the sounds orcas in nearly a decade, say scientists who carefully track the endangered animals.七头逆戟鲸在普吉特海湾失踪。据推测,它们已经死亡。跟踪调查则这一濒危物种的科学家说,这是该海域近10年来发生的最大规模的逆戟鲸死亡事件。;This is a disaster,; Ken Balcomb, a senior scientist at the Center for Whale Research on San Juan Island, said.“这是一场灾难”,圣胡安岛鲸鱼研究中心的资深科学家肯-巴尔科姆这样说道。While the official census wont be completed until December, the total number of live ;southern resident; orcas now stands at 83.官方对逆戟鲸数量的普查要到12月 才能完成。这些 “南部居民”的总数如今大约是83头。Among those missing since last years count are the nearly century-old leader of one of the three southern resident pods, and two young females who recently bore calves. The loss of the seven whales would be the biggest decline among the Puget Sound orcas since 1999, when the center also tracked a decline of seven whales.自去年以来,失踪者中包括三大“南部居民”群体之一中的一个首领,它已经将近100岁了;还有两头是最近才产下幼崽的年轻雌鲸。这七头逆戟鲸的失踪是普吉特海湾自1999年以来发生的最大规模的逆戟鲸死亡事件,当时的1999年圣胡安岛鲸鱼研究中心还跟踪到另外七头逆戟鲸失踪。Low numbers of chinook salmon, a prime food for these whales, may be a factor in the unusual number of deaths this year, Balcomb said.作为逆戟鲸主要食物来源的鲑鱼数量的下降可能是今年逆戟鲸不正常死亡的一个因素,巴尔科姆说。 注:本文译文属原创,,。201204/180043
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