| 1. | Allocations to accounting periods
会计期间内的分摊 |
| 2. | It shows why cash increased or decreased during the period
它揭示了为什么在这个会计期间现金增加或者减少了。 |
| 3. | Interim periods : the time spans established for accounting purposes that are less than a year
中期会计期间：为会计目的而设定的少于1年的时间范围。 |
| 4. | Article 7 an enterprise shall close the accounts and prepare financial reports for each separate accounting period
第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。 |
| 5. | Article 17 once any loss of asset impairment is recognized , it shall not be switched back in the future accounting periods
第十七条资产减值损失一经确认，在以后会计期间不得转回。 |
| 6. | A reserve should be established during the interim periods for anticipated differences between book and actual inventories
在会计期间内为预计的帐面和实际存货之间的差额设立减值准备。 |
| 7. | Once an asset group is recognized , it shall be kept consistent during different accounting periods , and not be changed at will
资产组一经确定，各个会计期间应当保持一致，不得随意变更。 |
| 8. | Payroll accounting is complicated by federal and state requirements to withhold employee taxes and to pay both employee and employer taxes
应计负债通常在会计期间末作为调整分录登记入帐。 |
| 9. | The adoption of ssap 12 revised had no significant effect on the results for the current or prior accounting periods
采纳会计实务准则第12号经修订对现在或以前之会计期间之业绩并无重大影响。 |
