accounting year

"金山词霸2003法学大词典":
会计年度

English-Chinese law dictionary (法律英汉双解大词典). 2013.

Look at other dictionaries:

  • accounting year — ➔ year * * * accounting year UK US noun [C] ACCOUNTING ► FINANCIAL YEAR(Cf. ↑financial year) …   Financial and business terms

  • accounting year — (U.K.) Fin the annual accounting period …   The ultimate business dictionary

  • accounting period — 1) (financial period; period of account) The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months,… …   Accounting dictionary

  • accounting cushion — In the USA, the practice of making larger provisions for expenses in one year, in order to minimize them in future years. Effectively, earnings will be understated in the present year but will be overstated in a subsequent year …   Accounting dictionary

  • accounting manual — A document that gives details of a business s accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation,… …   Accounting dictionary

  • accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… …   Accounting dictionary

  • accounting reference date — ARD The date at the end of an accounting reference period, i.e. the financial year for a company, as notified to the Registrar of Companies. For companies incorporated after 1 April 1990, it is normally taken as the last day of the month in which …   Accounting dictionary

  • year-earlier — UK US adjective [before noun] ACCOUNTING ► YEAR AGO(Cf. ↑year ago) …   Financial and business terms

  • year of assessment — See: fiscal year …   Accounting dictionary

  • accounting period — financial period; period of account The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months, although… …   Big dictionary of business and management

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

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