accounting用英文回答哦

3个回答

  • A:Accounting Period :

    (1) In general,the time period reflected by a set of financial statements.

    (2)"Time covered by financial statements,which can be for any length but is usually annual,quarterly,or monthly.The annual financial statements may be on a calendar or fiscal year basis.Quarterly (interim) financial statements are common and required of publicly owned companies."

    B:The Accounting period is linked to the Accounting Cycle in this way:

    "The primary objectives of the accounting function in an organization are to process financial information and to prepare financial statements at the end of the accounting period.Companies must systematically process financial information and must have staff who prepare financial statements on a monthly,quarterly,and/or annual basis.To meet these primary objectives,a series of steps is required.Collectively these steps are known as the accounting cycle."