财务年度

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。

Notes to the Financial Statements For the year ended 30 June 2008 28 SHARE CAPITAL AND RESERVES The Group Details of the movements in reserves of the Group during the years ended 30 June 2007 and 30 June 2008 are set out in the consolidated statement of changes in equity.

GOLDEN HARVEST ENTERTAINMENT LIMITED 186 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告财务报表附注截至二零零八年六月三十日止年度 28 股本及储备本集团本集团于截至二零零七年六月三十日及二零零八年六月三十日止年度之储备变动详情载述于综合权益变动报表内。

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。

Front Office Manager laterResident Manager of Forte Posthouse London Englad UK Responsible for instigating hotel budget,sales channel management,CRM,training and developing hotel personel,achieved 3 million sterling pounds of annual sales target.

主要负责财务审计，客流分析，薄计，终端客户管理，部门年度预算等。完成年度销售额三百万英镑指标。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report, and may not modify or delete any financial accounting material (including financial statements and notes thereto) signed by certified public accountants and accounting firm with opinion.

第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

第六条公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

The SEC said that for fiscal years 2000 through 2005, NEC filed annual reports that misstated revenues, net income or net loss.

SEC 表示，在2000年至2005年的财政年度， NEC 编制的年度财务报表误报了收入、净收入。

Job Details including: 1.to check daily expense and make JE accordingly 2.responsible for monthly accrue expense,amortization and depreciation3.finish monthly tax return report 4.assist area financial supervisor to finish finance monthly closing5.assist area financial supervisor to annual audit matters concerned6.take charge of making inventories of fixed assets7.see to company invoice management,pigeonholing of financial data and information8.others to be done by area financial supervisor Job requests:(1) bachelors degree, finance or related economics profession;(2) to have the same industry for more than four years work experience;(3) proficiency in the use of computer office automation software, oracle system;(4) outstanding English reading and writing capabilities are necessary;(5) to be patient, motivated, and have better communication, coordination, and good team spirit;(6) place of work in Suzhou.

具体工作包括：1、公司日常的费用核算及相应的帐务处理；2、完成每月费用的预提，摊销及折旧计提等工作；3、完成公司各项的税务申报工作；4、协助分公司财务主管完成每月的结帐工作；5、协助分公司财务主管完成年度审计工作；6、负责固定资产的盘点、整理等工作；7、负责公司发票管理，会计资料的归档工作；8、其他交办的工作。任职要求：(1)本科学历，财务或相关经济类专业；(2)有同行业4以上的工作经验；(3)能熟练使用计算机办公自动化软件，oracle操作系统；(4)具有一定的英文读、写能力；(5)工作认真耐心，主动性强，并有较好的沟通、协调能力，及良好的团队合作精神；(6)工作地点在苏州。

Deferrals, accruals, and estimations at the end of each interim period are determined by following essentially the same principles and judgments that apply to annual period.

独立观认为，每一个中期是一个基本的会计期间，每一个中期的经营成果应当按照与年度财务报告相同的方式决定，就如同这个中期是一个年度期间。

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。