Cray Research Inc repeats that its pre-tax restructuring charge of $42.8m contributed to its fourth quarter loss of $26.5m and that the delay in a large computer system acceptance from December 31 to January 2 subtracted revenues that would have given the company a marginal profit for the year; it says its backlog at the end of the fourth quarter was $417m, up from $351m at the end of the third quarter and $350m at the end of 1991.