会计期
...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。
[会计] 会计期间
会计期间(Accounting Period):对企业来说,会计期间是为了便于总结会 计资料,而在持续的生产经营活动中所确定的一段起止期限。
会计报告期
... r 会计主任 accounting period 会计报告期;会计期 accounting policy 会计政策;会计方针 ...
一种会计概念 ; 会计期间概念 ; 它假定企业的经济寿命可以被划分为若干期间
会计分期假设 ; 会计期间假设 ; 会计分期 ; 会计期间的假定
会计 以会计期间为基础
[会计]会计期;会计年度
An accounting period, in bookkeeping, is the period with reference to which accounting books of any entity are prepared.It is the period for which books are balanced and the financial statements are prepared. Generally, the accounting period consists of 12 months. However the beginning of the accounting period differs according to the jurisdiction. For example one entity may follow the regular calendar year, i.e. January to December as the accounting year, while another entity may follow April to March as the accounting period.The International Financial Reporting Standards allow a period of 52 weeks as an accounting period instead of a proper year. This method is known as the 4-4-5 calendar in British and Commonwealth usage and the 52–53-week fiscal year in the United States. In the United States the method is permitted by generally accepted accounting principles, as well as by US Internal Revenue Code Regulation 1.441-2 (IRS Publication 538).In some of the ERP tools there are more than 12 accounting periods in a financial year. They put one accounting period as "Year Open" period where all the carried over balances from last financial year are cleared and one period as "Year Close" where all the transactions for closed for the same financial year. Accounting is an art of recording classifying and summarising the financial positions of the company. It is done by the accountant.