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单词 Accounting period
释义 會計期
A period of time, selected by a business for the purpose of comparing its business performance over time. A company must, for every accounting period, produce a balance sheet and a profit and loss account which gives a true and fair view of the company’s activities: Companies Ordinance (Cap 32) s 121(2). A financial year of a company is an accounting period of a company: s 2. See also Accounting record; Accounting standards; Balance sheet; Consolidated profit and loss account; Financial year; Profit and loss statement.
業務為比擬其業務成績而挑選出來的一段時期。公司須於會計期內提交能真實而公平地反映該公司事務的資產負債表及損益表:《公司條例》(第32章)第121條(2)。公司財政年度指其會計期:第2條。另見 Accounting record; Accounting standards; Balance sheet; Consolidated profit and loss account; Financial year; Profit and loss statement。
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更新时间:2025/1/14 5:07:56