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- accounting periodicity assumption 会计分期假设
- accounting period assumption [经] 会计期假定
- This advance payment will benefit more than just current accounting period. 这笔预付款的收益期间不止本期。
- Closing entries are journalized，dated，at the end of each accounting period. 结帐凭证仅在每个会计期末记录，并被标注日期。
- Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting. 网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
- As the accounting profession uses periodicity assumption and monetary sum method to process accounting data, it is hard for the corporate financial strategies to meet the need of the corporate business strategy. 现行会计核算由于采用分期核算、汇总结算等方法 ,致使按会计核算时间制定的企业财务策略很难满足企业战略发展的要求。
- The Council has not applied any new revised HKFRS that is not yet effective for the current accounting period. 本局并无采用任何于本会计期间尚未生效的新订经修订香港财务报告准则。
- A bookkeeping entry made at the end of an accounting period to assign income and expenses to a different period. 在会计年度终止时,将收入和支出调整到不同时期的计帐目录。
- Therefore, it is necessary to make the adjusting entries at the end of an accounting period. 因此,就有必要在会计期间终了时作调整分录。
- A business may need to make dozen or more adjusting entries at the end of each accounting period. 在每个会计期末,企业可能需要十几个甚至更多个调整分录。
- The cost of depreciation and expired insurance may be recorded as adjustments at the end of the accounting period. 折旧费用和已耗保险费于会计期末在调整分录中记录。
- The rate of increase in the net worth of a business enterprise in a given accounting period. 净值利润率，在给定的计算期间内商业企业的净值增加的比率。
- Closing entries are journalized， and dated， only at the end of each accounting period. 结账凭证仅在每个会计期末记录，并被标注日期。
- When an asset is acquired in the middle of an accounting period, it is not necessary to compute depreciation expense to the nearest day or week. 当资产在一个会计期间的中期买入,并没有必要将折旧精确计算到最近的天或星期。
- It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose. 编制这一报表是为了说明在该会计期间流动资金的增加或减少,以及产生变化的情况。
- Beginning Inventory The book value of goods, inputs, or materials available for use or sale at the beginning of an inventory accounting period. 期初库存在一个库存会计时期开始时可供使用或出售的货品、物资或原料的账面价值。
- Ending Inventory A book value of goods, inputs, or materials available for use or sale at the end of an inventory accounting period. 期末库存在一个库存会计时期结束时可供使用或出售的货品、物资或原料的账面价值。
- Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle. 在权责发生制下的三个重要概念是会计期间、收入原则和配比原则。
- Article 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period. 第四十六条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。
- Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period. 长期资产有如下特征:经济价值高,具有实物形态或不具有实物形态,使用年限超过一个会计期间。
