accounting period
英 [əˈkaʊntɪŋ ˈpɪəriəd]
美 [əˈkaʊntɪŋ ˈpɪriəd]
会计（记账）期间；核算期；会计年度；会计期；账户周期
双语例句
- Article 37 Profit is the operating result of an enterprise over a specific accounting period.
第三十七条利润是指企业在一定会计期间的经营成果。 - This advance payment will benefit more than just current accounting period.
这笔预付款的收益期间不止本期。 - The income statement is a financial statement that summarizes the results of a company's operation by matching revenue and related expenses for a particular accounting period.
利润表是汇总通过配比一定会计期间的收入与费用来反映企业在该时期的经营成果的财务报表。 - In many cases, business transactions affect the net income for more than one accounting period.
然而在许多情况下，企业的经济业务不只影响一个会计期间的净收益。 - Accounting cycle is a complete system of accounting procedures, which is repeated in the same order during each accounting period.
会计循环是在每一个会计期间以相同顺序重复进行的一整套会计程序体系。 - Cash flow statement is one main sheet in financial reports; it reflects the inflow and outflow report of money and money equivalent in a certain accounting period.
现金流量表是财务报告中的主表之一，是反映企业在一定会计期间的现金和现金等价物流入和流出的报表。 - And the corporation must report information of treasury stock on the financial statements at the end of accounting period.
期末还要在会计报告上对其及相关信息进行披露。 - As an accounting report reflecting enterprise flowing information of cash and equal values during certain accounting period, cash flows report is important information resources for investors to invest scientifically.
摘要现金流量表作为反映企业一定会计期间内现金和现金等价物流入和流出信息的会计报表，是投资者进行科学投资的重要信息资源。 - The primary purpose of the statement is to provide information about a company's cash inflows, outflows and net flows during an accounting period.
该报表的基本目的是提供关于公司在一定会计期间的现金流入、现金流出和现金净流量的信息。 - It is used to verify that the debits credits are equal at the start of the next accounting period.
它通常被用于确认下一会计年度的期初借贷方是否平衡。 - Opening stock is the amount of stock at the beginning of an accounting period.
期初存货是指某一会计期间初始的存货数量。 - Revenue is the economic resources flowing into a business as a result of rendering goods sold and services during a given accounting period.
收入是指在一个特定的会计期间由于销售商品和提供劳务而流入企业的经济资源。 - It explains the results and causes of the net cash increase or decrease during the accounting period.
它解释了在过去的会计期间里净现金增加或减少的结果及其原因。 - During an accounting period, a customer may buy a number of items on different days.
在记账期间，顾客可在不同时间购买许多东西，号标识。 - If period control is enabled for an organization, any user with access to that organization can open and close an accounting period.
如果时间控制启用了一个组织，任何进入该组织的用户都可以打开和关闭一个会计期间内的用户。 - Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.
在权责发生制下的三个重要概念是会计期间、收入原则和配比原则。 - An income statement shows the results of business operations over an accounting period.
收益表表示的是企业在某一会计期间的经营成果。 - A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
超过一个会计期间受益的成本常常通过借记一个资产账户。 - A business may need to make dozen or more adjusting entries at the end of each accounting period.
在每个会计期末，企业可能需要十几个甚至更多个调整分录。 - Revenue and expense accounts are closed at the end of each accounting period.
每个会计期末都要结清收入和费用帐户。 - Profit is the operating result of an enterprise for a specific accounting period, including operating profit, total profit and net profit.
利润，是指企业在一定会计期间的经营成果，包括营业利润、利润总额和净利润。 - The cost of depreciation and expired insurance may be recorded as adjustments at the end of the accounting period.
折旧费用和已耗保险费于会计期末在调整分录中记录。 - The usual accounting period for which complete financial statements are prepared and distributed to investors, bankers, and governmental agencies is one year.
企业编制完整的财务报表并提供给投资者、银行家和政府机构的常见会计期间为一年。 - Historical cost at the beginning and end of the accounting period
会计期间开始和终了时的历史成本 - Accounting period is normally divided into one year, one quarter or one month.
会计期间通常是以一年、一个季度或一个月来加以划分的。 - Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period.
第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。 - Therefore, it is necessary to make the adjusting entries at the end of an accounting period.
因此，就有必要在会计期间终了时作调整分录。 - An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period.
企业应当在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。 - The statement of cash flows is a statement that shows the cash effects on operating, investing, and financing activities of company for accounting period.
现金流量表是用来表明企业一定时期的营业活动、投资活动和筹资活动的现金效果的报表。