2026年12月10日周四

The Romans are said to have had nothing but copper money till within five years before the first Punic war (Pliny, lib. xxxiii. cap. 3), when they first began to coin silver. Copper, therefore, appears to have continued always the measure of value in that republic. At Rome all accounts appear to have been kept, and the value of all estates to have been computed, either in asses or in sestertii. The as was always the denomination of a copper coin. The word sestertius signifies two asses and a half. Though the sestertius, therefore, was originally a silver coin, its value was estimated in copper. At Rome, one who owed a great deal of money was said to have a great deal of other people’s copper.

出处： https://www.gutenberg.org/ebooks/3300
Book I, Chapter V, paragraph 98

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人至事窮勢蹙，宜原其初心； 士當行滿功成，要觀其末路。

出处： https://zh.wikisource.org/wiki/%E8%8F%9C%E6%A0%B9%E8%AD%9A
第30则

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洪範八政，一曰食，二曰貨。食謂農殖嘉穀可食之物，貨謂布帛可衣，及金刀龜貝，所以分財布利通有無者也。二者，生民之本，興自神農之世。「斲木為耜，煣木為耒，耒鲈之利以教天下」，而食足；「日中為市，致天下之民，聚天下之貨，交易而退，各得其所」，而貨通。食足貨通，然後國實民富，而教化成。黃帝以下「通其變，使民不倦」。堯命四子以「敬授民時」，舜命后稷以「黎民祖飢」，是為政首。禹平洪水，定九州，制土田，各因所生遠近，賦入貢棐，楙遷有無，萬國作乂。殷周之盛，詩書所述，要在安民，富而教之。故易稱「天地之大德曰生，聖人之大寶曰位；何以守位曰仁，何以聚人曰財。

出处： https://zh.wikisource.org/wiki/%E6%BC%A2%E6%9B%B8/%E5%8D%B7024
卷二十四·上 食·第1则

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桓公曰：「當何時作之？」管子曰：「春三月，天地乾燥，水糾列之時也。山川涸落，天氣下，地氣上，萬物交通。故事已，新事未起，草木荑生可食。寒暑調，日夜分。分之後，夜日益短，晝日益長，利以作土功之事。土乃益剛，令甲士作堤大水之旁，大其下，小其上，隨水而行。地有不生草者，必爲之囊。大者爲之堤，小者爲之防，夾水四道，禾稼不傷。歲埤增之，樹以荆棘，以固其地，雜之以柏楊，以備決水。民得其饒，是謂流膏。令下貧守之，往往而爲界，可以毋敗。當夏三月，天地氣壯，大暑至，萬物榮華，利以疾𧂭殺草薉，使令不欲擾，命曰不長。不利作土功之事，放農焉。利皆耗十分之五，土功不成。當秋三月，山川百泉踊，降雨下，山水出，海路距，雨露屬，天地湊汐，利以疾作收斂毋留。一日把，百日餔，民毋男女，皆行於野，不利作土功之事。濡濕日生，土弱難成，利耗什分之六，土工之事亦不立。當冬三月，天地閉藏，暑雨止，大寒起，萬物實熟，利以填塞空郄，繕邊城，塗郭術，平度量，正權衡，虛牢獄，實廥倉。君修樂，與神明相望。凡一年之事畢矣。舉有功，賞賢，罰有罪，遷有司之吏而第之。不利作土功之事，利耗什分之七，土剛不立。晝日益短，而夜日益長，利以作室，不利以作堂。四時以得，四害皆服。」桓公曰：「寡人悖，不知四害之服，奈何？」管仲對曰：「冬作土功，發地藏，則夏多暴雨，秋霖不止。春不收枯骨朽脊，伐枯木而去之，則夏旱至矣。夏有大露，原煙噎，下百草，人采食之，傷人，人多疾病而不止。民乃恐殆。君令五官之吏，與三老里有司伍長，行里順之，令之家起火爲溫，其田及宮中皆蓋井，毋令毒下及食器，將飲傷人。有下蟲傷禾稼。凡天菑害之下也，君子謹避之，故不八九死也。大寒大暑，大風大雨，其至不時者，此謂四刑。或遇以死，或遇以生，君子避之，是亦傷人。故吏者，所以教順也；三老里有司伍長者，所以爲率也。五者已具，民無願者，願其畢也。故常以冬日，順三老里有司伍長，以冬賞罰，使各應其賞而服其罰，五者不可害，則君之法犯矣。此示民而易見，故民不比也。」

出处： https://zh.wikisource.org/wiki/%E7%AE%A1%E5%AD%90/%E7%AC%AC57%E7%AF%87%E5%BA%A6%E5%9C%B0
第57篇度地·第3则

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Full inclusion of underlying earnings from another class of holdings, companies owned 20% to 50% (usually called “investees”), also normally occurs. Earnings from such companies - for example, Wesco Financial, controlled by Berkshire but only 48% owned - are included via a one-line entry in the owner’s Statement of Earnings. Unlike the over-50% category, all items of revenue and expense are omitted; just the proportional share of net income is included. Thus, if Corporation A owns one-third of Corporation B, one-third of B’s earnings, whether or not distributed by B, will end up in A’s earnings. There are some modifications, both in this and the over-50% category, for intercorporate taxes and purchase price adjustments, the explanation of which we will save for a later day. (We know you can hardly wait.)

出处： https://www.berkshirehathaway.com/letters/1980.html
1980 Chairman's Letter, excerpt 3

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