会计年度

中期，是指短于一个完整的会计年度的报告期间。

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

而在本文中，换手率与收益率选用了同一会计年度。

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

美国政府会计年度法定为九月三十日结束。

The U.S. government fiscal year legally ends on September 30 .

现金股利能否提高企业的市场价值&1997-1999年上市公司会计年度报告期间的实证分析

Can Cash Dividend Increase Company 's Market Value

注意，还没有为2005会计年度定义销售配额值。

Notice that no sales quota values have been defined for the2005 fiscal year .

经营状况良好，且申请日的上一个会计年度为盈利；

Good operating performance and in the previous fiscal year as of the application date being profitable ;

在会计年度终了时，第三季会上升百分之二点五。

A two and a half percent in the third quarter at the end of the fiscal year .

最近一个会计年度经会计师查核签证之股东权益折合新台币一亿元以上。

CPA for the most recent fiscal year must be the equivalent of at least NT $ 100 million .

我需要在会计年度结束前，还是年底前用完我的休假日？

Do I need to use my vacation days before the end of the fiscal year or the calendar year ?

它通常被用于确认下一会计年度的期初借贷方是否平衡。

It is used to verify that the debits credits are equal at the start of the next accounting period .

企业可能会购买很多可持续使用几个会计年度的小物品，但它们的成本相当低。

A business may purchase many small items which will benefit several accounting periods but which have a relatively low cost .

新拟定的主报告行自下一会计年度起承担主报告行的职责。

The newly appointed leading reporting bank shall undertake the functions of the leading reporting bank from the next fiscal year .

当一个会计年度结束的时候，这期的期末余额变为下期的期初余额。

As an accounting period is over , ending balances of the period change into beginning balances of the next period .

第四十条合营公司上一个会计年度亏损未弥补前不得分配利润。

The profit distribution shall not be allowed before the loss of last fiscal year the joint venture company being made up .

可是，如果我们要在会计年度前达成年度目标，这是最后机会了。

Tommy : But this is the last chance if we want to hit annual target by end of the fiscal year .

因此，账面净值代表该资产成本中将在未来会计年度被分配到费用账户的那部分。

Thus , book value represents the portion of the asset 's cost that remains to be allocated to expense in future periods .

同样的，非属本会计年度的预付保险费不会出现于损益表中的费用项目。

Similarly , insurance premium paid for any part of the next financial year will not go to the expense in the income statement .

根据商务部发布的资料，美国经济在二○○二会计年度第二季成长百分之一点一。

According to statistics issued by the Department of Trade , US economy will grow by 1.1 % in the second season of 2002 .

基金会应将年度工作报告、决算及财产清册于会计年度结束后一个月内，报请主管机关备查。

The foundation shall submit the annual work reports , final financial statements , and detailed lists of assets to the competent authority for reference .

日本国会上星期还为本财政年第三次追加预算，使本会计年度的总预算达到1570亿美元，以协助重建努力。

The parliament last week approved a third additional budget for the fiscal year , totaling $ 157 billion , to aid the reconstruction effort .

对同一子公司的股权在连续两个会计年度买入再卖出，或卖出再买入时，应披露相关的会计处理。

Relevant accounting treatment shall be disclosed for the buy-and-sell or sell-and-buy of the stock rights of a same subsidiary in consecutive two fiscal years .

在某商业合同已经存在或超过若干会计年度，“半月确认原则”可以与“一致性原则”一起作为会计准则用来进行收入核算。

The mid-month convention will be used as a standardized and consistent method for recording service revenues under commercial agreements with terms that extend over several periods .

最近三个会计年度与上市公司发生的业务往来的具体金额，占公司各年该业务总量的比重。

Specific amount of business with listed companies in the latest three accounting years , and proportions in the total amount of this business of the company .

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。

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 .

提经行政院会议通过，于会计年度结束后四个月内，提出于监察院。

After being passed by the Executive Yuan council , they may be proposed in the control yuan within four months from the end of a fiscal year .

“合营公司会计年度采用日历年制，自1月1日起至12月31日止为一个会计年度。”

" The fiscal year of the joint venture company shall coincide with the calendar year , i.e. from January to December 31 on the Gregorian calendar . "

事务性管理：按月或会计年度汇总投资企业和拟投资项目的经营与发展情况。

Affairs management : we collect business and development situation of the enterprises invested in and the projects to be invested in monthly or according to fiscal year .

这辆卡车的成本在一开始被记入资产账户，因为购买这些运输服务将使将来若干会计年度受益。

The cost of the truck initially is debited to an asset account , because this purchase of these " transportation services " will benefit many future accounting periods .

在购入时、剩余会计年度和12月31日，购买方的会计分录如下

Entries in the accounts of the purchaser at the time of purchase and for the remainder of the fiscal year , ending Dec. 31 , are presented as follows

中国人民银行的会计年度自公历1月1日起至12月31日止。

The fiscal year of The People 's Bank of China begins on the first day of January and ends on the thirty-first day of December of the Gregorian calendar .