| 单词 | accounting period |
| 释义 | accounting period accounting period1. (financial period; period of account; reporting period) The period for which a business prepares its accounts. Internally, management accounts are usually produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months, although this may vary when a business is set up or ceases or if it changes its accounting year end. Seeaccounting reference date. accounting policies The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting its financial results and operations fairly; they will concentrate on such specific topics as pension schemes, goodwill, research and development costs, and foreign exchange. Companies are required to disclose their accounting policies in their annual accounts. |
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