会计期间

会计期间开始和终了时的历史成本

Historical cost at the beginning and end of the accounting period

收益表表示的是企业在某一会计期间的经营成果。

An income statement shows the results of business operations over an accounting period .

在这部分中，笔者通过搜集整理各会计期间QFII投资上市公司的名单、份额及重仓股的变动来分析QFII投资内地上市公司的产业（行业）、地区、金融产品结构。

Through collecting the imformation about listed companies that QFIIs have invested in different accounting periods , this part analyzes the ground industry , trade , district , financial product structure of listed company that QFIIs have made their investment in inland security market .

无形资产的成本价值应在若干会计期间得到补偿；

Their cost should be compensated for in some accounting periods ;

期初存货是指某一会计期间初始的存货数量。

Opening stock is the amount of stock at the beginning of an accounting period .

会计期间通常是以一年、一个季度或一个月来加以划分的。

Accounting period is normally divided into one year , one quarter or one month .

第三十七条利润是指企业在一定会计期间的经营成果。

Article 37 Profit is the operating result of an enterprise over a specific accounting period .

中期会计期间：为会计目的而设定的少于1年的时间范围。

Interim periods : The time spans established for accounting purposes that are less than a year .

然而在许多情况下，企业的经济业务不只影响一个会计期间的净收益。

In many cases , business transactions affect the net income for more than one accounting period .

第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。

Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period .

因此，就有必要在会计期间终了时作调整分录。

Therefore , it is necessary to make the adjusting entries at the end of an accounting period .

它解释了在过去的会计期间里净现金增加或减少的结果及其原因。

It explains the results and causes of the net cash increase or decrease during the accounting period .

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。

Three concepts used in accrual-basis accounting are the accounting period , the realization principle , and matching principle .

企业可以为在将来的会计期间向顾客提供服务而提前收费。

A business may collect in advance for Services to be rendered to its customers in future accounting periods .

企业应当在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。

An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period .

超过一个会计期间受益的成本常常通过借记一个资产账户。

A cost that will benefit more than one accounting period usually is recorded by debiting an asset account .

它是企业日常经营活动的综合反映，揭示出了某一会计期间的经营成果。

It is the company a comprehensive reflection of the daily business activities , revealing a certain accounting period operating results .

只持续一个会计期间而且金额不大的支出作为收益性支出处理。

Any expenditure that will benefit only the current period or that is not material in amount is treated as revenue expenditure .

调整分类是收入记入其实现的会计期间，也使费用记入其发生的会计期间。

Adjusting entries assign revenues to the period in which they are earned and expenses to the period in which they are incurred .

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。

Article 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period .

结帐是在某一会计期间的期末，将帐户结算清楚的会计程序，它是下一个会计期间登记交易记录的必要准备。

The term closing the accounts refers to the end-of-period step that prepares the accounts for recording the transactions of the next period .

收入是指在一个特定的会计期间由于销售商品和提供劳务而流入企业的经济资源。

Revenue is the economic resources flowing into a business as a result of rendering goods sold and services during a given accounting period .

第二章阐述高校教育成本核算的一般原则、核算对象和会计期间的确定。

Chapter two explains the general principle of university 's educational cost accounting , check and calculate the target and determination of accounting period .

资产组一经确定，各个会计期间应当保持一致，不得随意变更。

Once an asset group is recognized , it shall be kept consistent during different accounting periods , and not be changed at will .

利润，是指企业在一定会计期间的经营成果，包括营业利润、利润总额和净利润。

Profit is the operating result of an enterprise for a specific accounting period , including operating profit , total profit and net profit .

如果时间控制启用了一个组织，任何进入该组织的用户都可以打开和关闭一个会计期间内的用户。

If period control is enabled for an organization , any user with access to that organization can open and close an accounting period .

企业编制完整的财务报表并提供给投资者、银行家和政府机构的常见会计期间为一年。

The usual accounting period for which complete financial statements are prepared and distributed to investors , bankers , and governmental agencies is one year .

同一会计期间所取得的收入以及与其相关联的成本、费用，应当在同一会计期间登记入帐。

Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses .

盈利预测是指预测主体对未来的某个或几个会计期间的经营成果所做的预计和测算。

The earnings forecast refers to predicting subject some or expectation that do of management performance of several accounting periods and calculating of the future .

通过结账，各收入和费用账户的余额都变成零，以便计量下一个会计期间的净损益。

Closing sets the balances of the revenue and expense accounts back to zero in order to measure the net income of the next period .