重组费用

虽然全球个人电脑需求依旧低迷，但是若剔除上一季度的重组费用，联想在运营层面已实现损益两平。

Although global PC demand remained weak , Lenovo broke even on an operating level excluding restructuring charges last quarter .

微软上一财季业绩受到了84亿美元一次性费用的拖累，其中包括对从诺基亚收购的资产减记75亿美元，其余部分为重组费用。

The latest figures were blighted by $ 8.4bn in one-off charges , including $ 7.5bn from a writedown of assets acquired from Nokia and the rest from restructuring charges .

该公司继续采取收费，由于薪水自然减员程序和其他重组费用。

The company continued to take charges due to salaried attrition programs and other restructuring costs .

成本中有一大部分是一次性支出，比如重组费用，以及为英国零售客户预留的赔款。

A chunk of the costs were one-offs , such as restructuring and reserving for UK retail customer redress .

剔除税前的1.7亿美元重组费用，以及商标价值的下降，每股盈利为1.10美元。

Excluding pretax charges of $ 170 million for restructuring and a drop in value for one of its trademarks , it earned $ 1.10 per share .

近年的利润率则面临压力：不计商誉减损（但包括重组费用），去年的营业利润率为4.5%，同比下降30个基点，比五年前则下降了整整一个百分点。

Margins have been under pressure : backing out goodwill impairments ( but not restructuring costs ) , operating margins last year were 4.5 per cent , down 30 basis points from the year before and a full percentage point from five years ago .

债权人之间的分歧会加大重组的费用

Disagreements among creditors can be costlier still .

雅虎周二表示，二季度的运营收入同比下滑了72%，为3800万美元，这主要是因为重组的费用。

On Tuesday , Yahoo said its income from operations slid 72 percent , to $ 38 million , from the year-ago quarter , much of that because of a restructuring charge .

谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

The principle of scrupulousness is characteristics of new accounting system , which is shown on the aspects of bad debts , capital depreciation , debts reconstruction , loan interest and selling deadline .

这还没有算上一笔笔似乎没完没了的重组账单。过去13年里，惠普每年的重组费用都超过1亿美元，总计已达110亿美元。

And that does not even count a seemingly endless round of restructuring charges that have topped $ 100m in every one of the past 13 years , reaching $ 11bn in all .