合营企业会计采用日历年制，自公历每年1月1日起至12月31日为止为一个会计年度。

The accounting year of a joint venture shall coincide with the calendar year, i. e. from January 1 to December 31 on the Gregorian calendar.

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第八十三条合营企业会计年度采用日历年制，自公历每年一月一日起至十二月三十一日止为一个会计年度。

Article 83 a joint venture shall adopt the calendar year as its fiscal year, which shall begin in each year on January I and end on December 31 of the Gregorian calendar.

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2008年至2009年间，收集数据是按照半年制进行的，从六月到下一年五月，但是去年开始，Wrap决定回归到历年制。

Between 2008 and 2009, the data was collated on a mid-year basis, from June to May, but from last year Wrap decided to return to presenting it on a calendar year basis.

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