Any expenditure assumed to benefit only the current accounting period.
是假定只对本会计期间有益的任何支出。
Revenue and expense accounts are closed at the end of each accounting period.
每个会计期末都要结清收入和费用帐户。
An income statement shows the results of business operations over an accounting period.
收益表表示的是企业在某一会计期间的经营成果。
It reflects the enterprise's human resources in a certain accounting period, the overall value.
它反映了企业人力资源在一定会计期间内的整体价值。
The transaction approach focuses on the activities that have occurred during a given accounting period.
交易法关注于特定会计期间发生的活动。
An enterprise shall close the accounts and prepare financial reports for each separate accounting period.
企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。
A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
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。
An expense may have been incurred in the current accounting period even though no bill has yet been received.
本期即使没有收到账单，费用也有可能已经发生。
Supplies recognized as an expense amounting to $600 have not been used up during the current accounting period.
在本财会年度内，办公用品作为开支有600元的额度，此额度尚未用尽。
As an accounting period is over, ending balances of the period change into beginning balances of the next period.
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。
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。
Total average assets is calculated as the average value of assets over an accounting period, such as a fiscal quarter.
平均资产总额可以通过某一会计周期内的平均资产值，如一个财务季度。
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。
A snapshot of a business 'financial condition at a specific moment in time, usually at the close of an accounting period.
一个商业'快照，以在某一特定时间，通常是在一个会计结束期间的财务状况。
Consequently, accountants must divide the life of a business into time periods of equal length, candled accounting period.
因而，会计师必须将企业的整个生存期划分为相等长度的期间，这种期间就称为会计期间。
With these features, realistic forecasts of the financial result at the end of the accounting period can be made at any time.
这些功能的，现实的财务预测的结果结束时的会计期间，可在任何时间。
And for the 2010-11 accounting period analysts are forecasting a yawning budget gap—anywhere from $11 billion to $20 billion.
有分析家预计，2010年至2011年的结算期间，预算鸿沟将为110亿到200亿美元。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Accounting cycle is a complete system of accounting procedures, which is repeated in the same order during each accounting period.
会计循环是在每一个会计期间以相同顺序重复进行的一整套会计程序体系。
An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.
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。
If period control is enabled for an organization, any user with access to that organization can open and close an accounting period.
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。
The statement of cash flows reports a business's cash receipts, cash disbursements, and net change in cash for the accounting period.
现金流量表反映了企业在一定会计期间的现金收入，现金支出，和现金净变动。
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。
The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.
除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。
In other words, the expenses should be matched to and charged against the revenues in the same accounting period as the revenues are recognized.
换句话说，费用应与相同的会计期间确认的收入相抵。
Statement of changes in financial position is a financial statement showing the sources and uses of working capital during the accounting period.
财务状况变动表是表示在会计期间营运资本的来源以及使用情况的财务报表。
Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses.
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。
XVI. The medical expense of the employee generated in an accounting period is calculated in sections according to the rank of the hospital and the amount of expenses.
第十六条职工在一个结算期内发生的医疗费用，按医院等级和费用数额采取分段计算。
XVI. The medical expense of the employee generated in an accounting period is calculated in sections according to the rank of the hospital and the amount of expenses.
第十六条职工在一个结算期内发生的医疗费用，按医院等级和费用数额采取分段计算。
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