http://shorterlink.com/?P81M3C 上季到本年五月底止，枪手损失六百万镑，损失多来自於球员买卖（想也知道是谁， 贱价卖的Jeffers跟自由转会的Wiltord），比起上上季枪手小赚七十万镑的情况， 不是很好看。虽然在近两年球会不断致力重整薪资结构下，上季的薪资占俱乐部利润 的比率，已由两年前的52%下降到45%，不过这是修饰过的数字，枪手上季也卖了 一些当初盖新球场所买的多余土地，如果扣掉卖掉这些土地，枪手队职员的薪资仍占 利润的60%。十年前枪手的零售利润全英格兰第一，约八百九十万，但上季的零售 利润比起十年前足足少了两百万。 这段话值得看原文： Manager Arsene Wenger continues to work marvels in the transfer market but the accounts do show fallibilty. There is an exceptional write-off of ￡6.3m reflecting "the impairment of certain players' registrations and reduces the carrying value of those registrations to their expected recoverable amount". What this means is that signings such as Francis Jeffers were not worth what Wenger paid. 所以球员价值在帐面上还是有折旧率的。 --

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