会计期（accounting period）：就是从上一次做账，到这一次做账间隔的时间。主要是根据企业的情况而不同。有的是一个月做一次账，有的是季度，有的是一年。按我国规定一个会计期间从1月1日到12月31日止，其他按公历算。
会计期间 [会计] accounting period ; account period ; fiscal period ; Fiscal year
会计期间内的分摊 allocations to accounting periods
会计期刊 Journal of Accountancy
会计期间化 accounting periodicity
会计期假设 Fiscal period assumption
会计期间惯例 Time Period Convention ; [会计] accounting period convention
会计期间概念 Accounting period concept
会计期间原则 accounting period principles
会计期间假设 Accounting Period Assumption ; Fiscal period assumption ; Time Period Assumption ; Periodicity Assumption
企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
资产负债表显示会计期最后一天的公司财务状况，表明该企业拥有的资产情况和欠债权人或股东的债务情况。
The balance sheet shows the firm's condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
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