会计准则不能防止虚假文件或提前结算采购订单的出现。
Accounting standards can't prevent the creation of false documents or backdated purchase orders.
大部分期货交易者都不会等太久，它们会提前把期货卖掉，利润和亏损都是用现金结算的。
Most futures traders do not wait and close out their contracts early, settling profits and losses in cash.
还有，信用卡公司须在欠款到期前，至少提前二十一天递出结算单。
Also, companies will have to send out billing statements at least twenty-one days before a payment is owed.
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