准备每个会计期间的财务报告。
当前的会计期间结束星期二。
是假定只对本会计期间有益的任何支出。
Any expenditure assumed to benefit only the current accounting period.
这一支出将使未来多个会计期间受益。
An expenditure that will benefit several accounting periods.
交易法关注于特定会计期间发生的活动。
The transaction approach focuses on the activities that have occurred during a given accounting period.
有许多交易影响到一个以上会计期间的净收益。
Many of the business transactions affect the net income of more than one accounting period.
收益表表示的是企业在某一会计期间的经营成果。
An income statement shows the results of business operations over an accounting period.
它反映了企业人力资源在一定会计期间内的整体价值。
It reflects the enterprise's human resources in a certain accounting period, the overall value.
换句话说，费用应与相同的会计期间确认的收入相抵。
In other words, the expenses should be matched to and charged against the revenues in the same accounting period as the revenues are recognized.
它揭示了为什么在这个会计期间现金增加或者减少了。
三前后会计期间之成本、资产及收入分离处理应一致。
There shall be consistency of separation treatments from year to year.
企业可以为在将来的会计期间向顾客提供服务而提前收费。
A business may collect in advance for Services to be rendered to its customers in future accounting periods.
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 cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
第十条利润表是反映企业在一定会计期间经营成果的报表。
Article 10 The profit statement is the statement which reflects the operating result of the enterprise within a certain period of accounting.
利润表是指反映企业在一定会计期间的经营成果的会计报表。
An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.
第十七条资产减值损失一经确认，在以后会计期间不得转回。
Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
资产组一经确定，各个会计期间应当保持一致，不得随意变更。
Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will.
只持续一个会计期间而且金额不大的支出作为收益性支出处理。
Any expenditure that will benefit only the current period or that is not material in amount is treated as revenue expenditure.
你可以指定属于那些类型的组织是否被允许打开或关闭他们的会计期间。
You can specify whether organizations belonging to that type are allowed to open or close their own accounting periods.
这些功能的，现实的财务预测的结果结束时的会计期间，可在任何时间。
With these features, realistic forecasts of the financial result at the end of the accounting period can be made at any time.
企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。
An enterprise shall close the accounts and prepare financial reports for each separate 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。
Accounting cycle is a complete system of accounting procedures, which is repeated in the same order during each accounting period.
一贯性指某一特定的会计方法一经采用，在各个会计期间就不会改变的假设。
An assumption that once a particular accounting method is adopted, it will not be changed from period to period.
为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。
A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
财务状况变动表是表示在会计期间营运资本的来源以及使用情况的财务报表。
Statement of changes in financial position is a financial statement showing the sources and uses of working capital during the accounting period.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.
现金流量表反映了企业在一定会计期间的现金收入，现金支出，和现金净变动。
The statement of cash flows reports a business's cash receipts, cash disbursements, and net change in cash for the accounting period.
现金流量表反映了企业在一定会计期间的现金收入，现金支出，和现金净变动。
The statement of cash flows reports a business's cash receipts, cash disbursements, and net change in cash for the accounting period.
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