accounting year

Financial reports of the accounting year in which the profits are generated;

（二）收益实现年度财务报表；

For commercial banks: ranking among the Top100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than us$ 10 billion.

商业银行：最近一个会计年度，总资产在世界排名前一百名以内，管理的证券资产不少于一百亿美元。

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

中期，是指短于一个完整的会计年度的报告期间。

On the basis of the experimental cost of business accounting year, the experimental cost of other years is calculated.

根据核算年的实验项目成本，推算其他年度的实验项目成本。

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

而在本文中，换手率与收益率选用了同一会计年度。

We have seen that what is charged in the accounting year in question is not the amount paid in the year but the amount that relates to the year.

我们已注意到记入所讨论的当年帐户的金额并不是当年支付的金额而是相关年份的金额。

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.

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。

When the business school at the University of California, Davis, started its master's program in accounting last year, administrators expected to attract aspiring accountants from nearby colleges.

当加州大学戴维斯分校（University of California，Davis）的商学院去年启动会计硕士培养项目时，管理层希望能够从附近的大学吸引到有抱负的会计专业学生。

However, the balancing portion is not allowed to be brought forward to next accounting year.

但是超过扣除限额的部分不能向以后年度结转扣除.

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale, the intention or the basis of ability change shall be stated.

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。