======= Date: Thu, 26 Feb 2004 23:42:28 +1100 (EST) (subtype) new (headw1) ·î´ü (pos) noun (english1) quarter (of a financial year) (reference) http://www.yomiuri.co.jp/education/editorial/ed032_02.htm £± ¡Á £³·î´ü First Quarter £´ ¡Á £¶·î´ü Second Quarter £· ¡Á £¹·î´ü Third Quarter 10 ¡Á 12·î´ü Fourth Quarter (name) Quentin Reid