1.   Automakers book profits when they sell cars to dealers, rather than when the dealers actually sell cars to customers.

2.   A weaker yen enables exporters to keep prices down overseas, and allows them to book larger profits when they repatriate earnings.

3.   Cross trading is when companies book profits by selling and repurchasing large blocks of shares to post capital gains before the end of the business year on Monday.

4.   Cross trading is when companies booked profits by selling and repurchasing large blocks of shares to post capital gains before the end of the business year on Monday.

5.   Developers typically sell a condominium before it is built and book the profit as a percentage of the project that is completed.

6.   If it holds onto its investments and they eventually recover, Wells could sell them and book a profit, which would increase its earnings.

7.   John Morris, spokesman for the bank, stressed that not all the executives booked cash profits from the sales.

8.   Lower production generally results in lower earnings because automakers book profits when vehicles are sold to dealers, not when customers drive them home.

9.   Many fund managers want to book profits before the end of the fiscal half-year in September, analysts said.

10.   McDougal was simply shifting money from one corporate pocket to the other, booking a profit with each transaction.