一些机构会出具短于一个会计周期的财务报表，这种报表称为期中报表。
Organizations may prepare financial statements for periods of time that are less than the accounting period;
平均资产总额可以通过某一会计周期内的平均资产值，如一个财务季度。
Total average assets is calculated as the average value of assets over an accounting period, such as a fiscal quarter.
依照被注意以上，一些步在会计周期介入评断，但是其他人是主要机械的。
As noted above, some steps in the accounting cycle involve judgment, whereas others are primarily mechanical.
纵然可以把顺周期循环的问题留给银行监管者，会计准则的制定者们依旧有很多值得耗费精力的事情。
Even if they leave procyclicality to bank regulators, standard-setters still have a lot on their plates.
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。
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.
中期报告的出现缩短了报告披露周期，及时地将盈余信息传递到市场中，加快了会计信息在股价中的反应。
Interim reports shorten disclosure period and transfer earnings information to the market in good time and thus accelerate the speed with which accounting information is impounded into price.
中期报告的出现缩短了报告披露周期，及时地将盈余信息传递到市场中，加快了会计信息在股价中的反应。
Interim reports shorten disclosure period and transfer earnings information to the market in good time and thus accelerate the speed with which accounting information is impounded into price.
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