本會計年度 的英文怎麼說

中文拼音 [běnkuàijìniándù]
本會計年度 英文
current fiscal year
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 年 : Ⅰ名詞1 （時間單位） year 2 （元旦或春節） new year 3 （歲數; 年紀） age 4 （一生中按年齡劃分的階...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  1. According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company

    按照保險法和公司法的規定，保險公司在分配當年稅后利潤時，應當提取利潤的10列入公司的法定公積金；法定公積金累計額達到公司注冊資本的50以上時，可以不再提取；法定公積金不足以彌補公司上一年度虧損的，在提取法定公積金之前，應當先用當年利潤彌補虧損；保險公司從稅后利潤中提取法定公積金后，經股東大會決議，可以提取任意公積金，股東大會或者董事會違反規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司；公司的公積金應當用於彌補公司的虧損，擴大公司的生產經營或者轉為增加公司的資本。
  2. In the event that deticits of previous fiscal years of a foreign - capital have not been made up, it may not distribute the profits, while the undistnibuted profits of previous fiscal year may be distributed together with the distributable profits of the current fiscal year

    外資企業以往會計年度的虧損未彌補前，不得分配利潤；以往會計年度未分配的利潤，可與本會計年度可供分配的利潤一併分配。
  3. Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee

    首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。
  4. There are no accumulated loss in the most recent fiscal year, and the ratios of business profits and pre - tax profit to year - end paid - in capital are no less than 3 percent

    三、最近一個會計年度決算無累積虧損，且營業利益及稅前純益占年度決算實收資本額比率達百分之三以上。
  5. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  6. If authentic evidence makes clear ( wait according to contract or consultative agreement ) the advertisement fee that the company pays actually, its corresponding concerned advertisement service will be in future is obtained inside a few financial year, criterion this period the advertisement fee that pays actually should regard imprest zhang as the paragraph, inside each financial year that accepts advertisement service, agree according to bilateral contract or agreement each period the scale that accepts advertisement service in installment plan enter increase and decrease

    假如有確鑿證據表明（按照合同或協議約定等）企業實際支付的廣告費，其相對應的有關廣告服務將在未來幾個會計年度內獲得，則本期實際支付的廣告費應作為預付賬款，在接受廣告服務的各會計年度內，按照雙方合同或協議約定的各期接受廣告服務的比例分期計入損益。
  7. Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law

    第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。
  8. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  9. In addition to funds otherwise available to carry out the provisions of this act, there are authorized to be appropriated to the secretary of state for the fiscal year 1980 such funds as may be necessary to carry out such provisions

    除了執行本法案各條款另外獲得的經費外，本法案授權國務卿在1980會計年度撥用執行本法案所需的經費。此等經費已獲授權保留運用，直到用盡為止。
  10. Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year ; and as capital expenditure where the benefils to the enterprise last for several fiscal years

    凡支出的效益僅與本會計年度相關的，應當作為收益性支出；凡支出的效益與幾個會計年度相關的，應當作為資本性支出。
  11. In the first part, we established a linear regression model, which has the three accounting hypothesis, security market supervision policy, industry factors, etc as its independent variables, chooses the 631 listed companies in the shanghai a share market in 2001, as its target. spss is applied to the descriptive analysis and regression analysis. finally, we give the explanation with the combination of internal political and economic environment in the second part, we choose the " st " company as the sample and make tendency and comparison analysis of the sample companies while implementing the policies on impairment of assents within 5 years

    在實證研究部分，我們選取橫向和縱向兩個截面對上市公司選擇執行資產減值政策的影響因素進行分析，在橫向分析部分，首先建立了回歸模型，該模型將契約論的三大會計假設、證券市場監管政策、行業因素等作為自變量，選取《企業會計制度》開始執行的2001年度滬市a股符合樣本條件的631家上市公司作為研究對象，然後運用spss進行描述性分析和回歸分析，最後結合我國特殊的政治和經濟環境作出解釋。
  12. Fc approved a supplementary provision of 35 million under head 92 department of justice subhead 243 " hire of legal services and related professional fees " as the original provision was insufficient to meet anticipated expenditure for the rest of the financial year

    由於原來撥款不足以應付本財政年度餘下數月的預計開支，財委會批準在總目92 "律政司"分目243 "僱用法律服務及有關的專業費用"項下追加撥款3 ， 500萬元。
  13. Fc approved a supplementary provision of $ 35 million under head 92 department of justice subhead 243 " hire of legal services and related professional fees " as the original provision was insufficient to meet anticipated expenditure for the rest of the financial year

    由於原來撥款不足以應付本財政年度餘下數月的預計開支，財委會批準在總目92 "律政司"分目243 "僱用法律服務及有關的專業費用"項下追加撥款3 ， 500萬元。
  14. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  15. The accounting period of these activities shall be from april 1 to march 31 of the following year

    本活動的會計年度為每年的4月1日到第二年的3月31日。
  16. To offset the loss, the company would cut overall costs by an additional y34. 4bn in the current fiscal year and y38. 2bn in the following year

    為了抵消這些虧損，公司將削減整體成本，本會計年度和下一會計年度分別再減少344億和382億日元。
  17. The company aims to spend 15. 7 billion yen this business year on the plant, following 11 billion yen that it spent in the year ended march, she said

    該公司預計本會計年度在橫濱工廠上的支出為157億日元，而在截至3月底的上一會計年度里，日產耗費在橫濱工廠的資金達110億日元。
  18. Subject to the actual wastage in the remainder of the current financial year, the preliminary projection of the ha is that it will recruit seven radiographers at the entry ranks in 2004 - 05

    醫管局初步估計在二四至五年度會招聘七名入職職級的放射技師，但實際人數仍須視乎本財政年度餘下期間員工實際流失情況而定。
  19. Following a successful fiscal year, adventure works cycles now wants to broaden its market share by targeting advertising to its best customers, extending product availability through an external web site, and reducing the cost of sales by reducing production costs

    實現一個成功的會計年度之後， adventure works cycles現在希望通過以下方法擴大市場份額：專注于向高端客戶提供產品、通過外部網站擴展其產品的銷售渠道、通過降低生產成本來削減其銷售成本。
  20. Taxable quarter : one of the four quarters of a gregorian calendar year or 12 months accounting year adopted upon the tax authorities ' approval

    納稅季度：填寫按公歷年度或經稅務機關批準所採用的本企業滿12個月的會計年度劃分的4個季度。
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