accounting year

In this thesis, turnover rate and abnormal returns are selected from the same accounting year.

而在本文中，换手率与收益率选用了同一会计年度。

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In order to reflect fhe whole picture of Multi-national corporations in the operation and accounting, at the end of each accounting year, companies usually compile the consolidated financial statement of the whole MNC.

为了全面综合反映跨国公司整体的财务状况和经营成果，每届会计期末，公司都要编制整个跨国公司的合并财务报表。

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Hold the certification of accounting profession, at least over one year of related working experience. Minimum colleage education majored in accounting or finance with qualification certificate of primary accountant.

有会计上岗证，至少1年以上相关岗位的实际工作经验。大专及以上学历，财会类专业毕业者，并持有会计上岗证书。

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This article has enumerated the listed company in which accounting changes in 2001-2004 year.

本文列举了从2001￣2004年以来发生会计变更的上市公司。

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We have seen that what is charged in the accounting year in question is not the amount paid in the year but the amount that relates to the year.

我们已注意到记入所讨论的当年帐户的金额并不是当年支付的金额而是相关年份的金额。

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On the basis of the experimental cost of business accounting year, the experimental cost of other years is calculated.

根据核算年的实验项目成本，推算其他年度的实验项目成本。

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The author suggests that the accounting period of the state-owned non-profit-organization accounting should be reformed, employing the system of calendar year system and trans-year system at the same time.

建议改革国有非营利组织的会计期间，采用历年制和跨年制并用。

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Many companies develop formal policy statements defining capital and revenue expenditures as a guide toward consistent accounting practice from year to year.

很多公司制定正式的制度文件来区分资本和收益性支出，作为统一各年度会计处理的指导。

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Fiscal year: The year established for accounting purposes.

会计年度: 为会计而设定的年限.

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The responsibilities of the responsible person and in-charge accountant of a business for the accounting of the year concerned shall be released after the said final statements have been acknowledged.

商业负责人及主办会计人员，对于该年度会计上之责任，于前项决算报表获得承认后解除。

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Based on the new system of national economy accounting, macroeconometric year model ( 1978~ 1996) is constructed, and its character and construction are discussed.

构建了一个以新国民经济核算体系为基础的中国宏观经济年度模型（1978～1996），并对模型的特征、结构进行了一定的说明与讨论。

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However, the balancing portion is not allowed to be brought forward to next accounting year.

但是超过扣除限额的部分不能向以后年度结转扣除.

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The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.

上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。

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E-commerce is rising in China, with online sales surging 34.5 percent year on year to 3.45 trillion yuan in the first 11 months, accounting for 12.6 percent of gross retail sales, according to the National Bureau of Statistics.

中国的电子商务正在崛起。据国家统计局数据显示，今年前11个月的网上零售额同比增长34.5%，达到了3.45万亿元，占消费品零售总额的12.6%。

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When the business school at the University of California, Davis, started its master's program in accounting last year, administrators expected to attract aspiring accountants from nearby colleges.

当加州大学戴维斯分校（University of California，Davis）的商学院去年启动会计硕士培养项目时，管理层希望能够从附近的大学吸引到有抱负的会计专业学生。

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a leader of the movement to revise the United States" own historical accounting, wrote last year in The Nation.

去年在《民族报》（The Nation）中如是写道。加尔正在领导一场运动，试图修正美国自身的历史解读。

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The tapping and utilization of a series of financial and accounting information by enterprises after an accounting year or a production and operation cycle is an issue which should be paid attention in the current business management and the teaching and research of accounting teaching in colleges or universities.

企业在一个会计年度终了或经历一个生产经营周期后所产生的一系列财务会计信息资料的开发利用，是目前企业管理中必须普遍引起重视和高校财会教研中必须普遍引起关注的问题。

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The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.

中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。

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Commercial banks should publish their business and auditing reports for the previous accounting fiscal year in accordance with the regulations of the people's Bank of China within the last three months of every accounting fiscal year.

商业银行应当于每一会计年度终了三个月内，按照中国人民银行的规定，公布其上一年度的经营业绩和审计报告。

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For commercial banks: ranking among the Top100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than us$ 10 billion.

商业银行：最近一个会计年度，总资产在世界排名前一百名以内，管理的证券资产不少于一百亿美元。

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An interim period refers to a reporting period which is shorter than a full accounting year.

中期，是指短于一个完整的会计年度的报告期间。

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The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale, the intention or the basis of ability change shall be stated.

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。

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Submitting a Report on Business Management Status and the audit report for the previous year as issued by an accounting firm every year;

每年报送《经营管理状况报告》和会计师事务所出具的上一年度审计报告；

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Financial reports of the accounting year in which the profits are generated;

（二）收益实现年度财务报表；

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