会计年度

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Technically, the legislation can be fashioned to authorize billions of dollars in funds for the antidrug effort but permit actual spending of only a small amount in the fiscal year 1989 to remain under the budget ceiling.

技术上，可以通过适当立法授权为反毒品措施动用数十亿元。但为避免超过预算，在1989会计年度实际仅用一小部分。

It m a y be convenient for the business to end its fisc a l ye a r during a sl a ck se a son r a ther th a n during a time of pe a k business a ctivity.

对于一公司来说，在业务淡季结束会计年度比在业务活动的高峰期结束会计年度更方便。

The annual report must be prepared and published within four months after the end of each accounting year; the half-yearly report must be prepared and published within two months after the end of the first half of each accounting year; and the quarterly report shall be prepared and published within one month after the end of each accounting year's third and ninth months.

年度报告应当在每个会计年度结束之日起4 个月内，中期报告应当在每个会计年度的上半年结束之日起2 个月内，季度报告应当在每个会计年度第3 个月、第9 个月结束后的1 个月内编制完成并披露。

One of the most important airlines in Africa - Kenya Airways has released the annual financial report shows that as a result of fluctuations in oil prices, the company appeared on a fiscal year since 1996 for the first time in the privatization of loss-making.

非洲最主要的航空公司之一——肯尼亚航空公司日前发表的年度财务报告显示，由于油价大幅波动，该公司上一会计年度出现自1996年私有化来的首次亏损。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

Article 156 A listed company shall make public its financial conditions and operating conditions at regular intervals in accordance with the relevant national statutes and administrative regulations, and shall make public its financial and accounting reports semiannually in each fiscal year.

第一百五十六条：上市公司必须按照法律、行政法规的规定，定期公开其财务状况和经营情况，在每会计年度内半年公布一次财务会计报告。

It may be convenient for the business to end its fiscal year during a slack season rather than during a time of peak business activity.

对于一公司来说，在业务淡季结束会计年度比在业务活动的高峰期结束会计年度更方便。

Any undistributed profit from previous year may be distributed with the profits of the current year.

此前会计年度未分配的利润可与当前会计年度的利润一起分配。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。