期间

The accounting period convention does, however, lead to difficulties.

但是，会计期间惯例也确实引起了一些麻烦。

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period.

在短的期间内，完成的交易会很少，应计和递延项目比较多，在账目中考试应计和递延项目因素增加了财务报表的主观性。

The trucking software can keep track of all the mileage and expenses accrued during a trip.

货车软件可以记录所有的里程和费用，期间所累计的访问。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

As a result, it is safe for an accumulator to access one on which it depends during construction.

因此，累加器在构造期间访问一个它所依赖的累加器是安全的。

The essential elements of acquisitive prescription are: possession of the property and passage a long period of time.

取得时效的构成要件主要是占有和经过一定期间，并不需要善意。

I have authorized him to act for me while I'm away.

我已经委托他在我外出期间代理我的工作。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。