fiscal period; accounting period

简明释义

会计期间

英英释义

例句

1.The company reported its earnings for the fiscal period 财政期间 ending December 31.

公司报告了截至12月31日的财政期间的收益。

2.The financial statements must be prepared at the end of each fiscal period 财政期间.

财务报表必须在每个财政期间结束时准备。

3.During the accounting period 会计期间, we observed a significant increase in sales.

在会计期间，我们观察到销售额显著增加。

4.Our budget planning is based on the projected figures for the next fiscal period 财政期间.

我们的预算规划是基于下一个财政期间的预测数据。

5.Investors are keen to understand the trends over the last accounting period 会计期间.

投资者希望了解过去会计期间的趋势。

作文

Understanding the concepts of fiscal period and accounting period is crucial for anyone involved in financial management or accounting. These terms refer to specific time frames used for reporting financial results and performance. A fiscal period, also known as a fiscal year, is typically a year-long duration that a company uses for its financial reporting and budgeting purposes. It may or may not align with the calendar year, depending on the organization’s preferences and regulatory requirements. For instance, some companies choose a fiscal period that starts on April 1 and ends on March 31 of the following year, which can be advantageous for seasonal businesses that experience fluctuations in revenue throughout the year.On the other hand, an accounting period can be shorter than a fiscal period. It refers to any interval of time for which financial statements are prepared. This could be monthly, quarterly, or annually. The choice of an accounting period is essential for businesses as it helps them track income, expenses, and overall financial performance within a specified timeframe. For example, a company might prepare quarterly financial statements to provide stakeholders with timely insights into its financial health, which can be particularly important for publicly traded companies that need to report their earnings regularly.The significance of these periods cannot be overstated. They play a vital role in ensuring that financial information is consistent, comparable, and reliable. By adhering to a defined fiscal period and accounting period, companies can maintain transparency with investors, regulators, and other stakeholders. This consistency allows for better analysis of financial trends over time, enabling businesses to make informed decisions based on historical data.Moreover, the use of fiscal periods and accounting periods aids in compliance with various accounting standards and regulations. Organizations must adhere to Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), which often require the presentation of financial statements for specific periods. This requirement ensures that all entities report their financial performance in a uniform manner, facilitating comparisons across different organizations and industries.In conclusion, the concepts of fiscal period and accounting period are fundamental to effective financial management. They provide a structured approach to financial reporting, enabling businesses to evaluate their performance accurately and meet regulatory obligations. Understanding these terms is essential for accountants, financial analysts, and business owners alike, as they navigate the complexities of financial reporting and strive for transparency and accountability in their operations.

理解财务周期和会计周期的概念对于任何参与财务管理或会计的人来说都是至关重要的。这些术语指的是用于报告财务结果和业绩的特定时间框架。财务周期，也称为财政年度，通常是公司用于其财务报告和预算目的的一年期。它可能与日历年一致，也可能不一致，这取决于组织的偏好和监管要求。例如，一些公司选择从4月1日开始，到次年的3月31日结束的财务周期，这对在一年中经历收入波动的季节性企业可能是有利的。另一方面，会计周期可以短于财务周期。它指的是为准备财务报表而设定的任何时间间隔。这可以是每月、每季度或每年。选择会计周期对企业至关重要，因为它有助于他们在特定时间范围内跟踪收入、支出和整体财务表现。例如，一家公司可能会编制季度财务报表，以便为利益相关者提供及时的财务健康状况洞察，这对于需要定期报告收益的上市公司尤其重要。这些周期的重要性不容小觑。它们在确保财务信息一致、可比和可靠方面发挥着重要作用。通过遵循定义的财务周期和会计周期，公司可以与投资者、监管机构和其他利益相关者保持透明度。这种一致性使得能够更好地分析财务趋势，从而使企业能够根据历史数据做出明智的决策。此外，使用财务周期和会计周期有助于遵守各种会计标准和法规。组织必须遵守一般公认会计原则（GAAP）或国际财务报告准则（IFRS），这些准则通常要求在特定期间内呈现财务报表。这一要求确保所有实体以统一的方式报告其财务业绩，从而促进不同组织和行业之间的比较。总之，财务周期和会计周期的概念是有效财务管理的基础。它们为财务报告提供了结构化的方法，使企业能够准确评估其业绩并满足监管义务。理解这些术语对于会计师、财务分析师和企业主来说都是必不可少的，因为他们在应对财务报告的复杂性时，努力实现运营的透明度和问责制。