accounting year
通常与自然年度相同
常用释义
英式发音
美式发音
基本释义
- 会计年度：指企业或组织用于编制财务报表的一年时间，通常与自然年度相同，但也可以根据实际需要进行调整。
例句
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1·An interim period refers to a reporting period which is shorter than a full accounting year.中期，是指短于一个完整的会计年度的报告期间。
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2·On the basis of the experimental cost of business accounting year, the experimental cost of other years is calculated.根据核算年的实验项目成本，推算其他年度的实验项目成本。
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3·The end of the year prior to the submission of such an application refers to the end of the accounting year prior to the date of application.所称设立申请前一年年末是指截至申请日的上一会计年度末。
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4·We have seen that what is charged in the accounting year in question is not the amount paid in the year but the amount that relates to the year.我们已注意到记入所讨论的当年帐户的金额并不是当年支付的金额而是相关年份的金额。
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5·In case of alternation, it shall generally occur in the beginning of a new accounting year. This shall also be mentioned in the annual financial report.如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。
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6·The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。
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7·Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
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8·The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。
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9·For commercial banks: Ranking among the top 100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than US$10 billion.商业银行： 最近一个会计年度，总资产在世界排名前一百名以内，管理的证券资产不少于一百亿美元。
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10·Where changes are necessary, such changes shall generally be introduced at the beginning of a new accounting year and shall be disclosed in the notes to the accounts of that accounting year.如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。