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。

The end of the year prior to the submission of such an application refers to the end of the accounting year prior to the date of application.

所称设立申请前一年年末是指截至申请日的上一会计年度末。

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。

In case of alternation, it shall generally occur in the beginning of a new accounting year. This shall also be mentioned in the annual financial report.

如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。

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。

Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.

上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。

For commercial banks: Ranking among the top 100 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。

Where changes are necessary, such changes shall generally be introduced at the beginning of a new accounting year and shall be disclosed in the notes to the accounts of that accounting year.

如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。

Retaliation claims rose again last year, accounting for 36 percent of the total.

去年该类投诉案件再次增长，占总额的36%。

Deloitte resigned as Longtop's auditor earlier this year after discovering alleged accounting improprieties at the company.

在发现东南融通存在会计不正当行为后，德勤于今年早些时候辞去该公司审计人职务。

Article 58 the accounting fiscal year of a commercial bank begins on January 1 and ends on December 31 of the Gregorian calendar.

第五十八条商业银行的会计年度自公历1月1日起至12月31日止。

Professor Eddie has extensive teaching, resea rching and consulting experience in international accounting and financial re porting over a 25 year period.

Ian A. Eddi e教授有超过25年的国际会计与财务报表方面的全面的教学，研究和咨询经验。

During its two-year run, Siemens sold 780,000 Xelibri phones, accounting for less than 2% of the company's overall total mobile device sales during that period, before they were finally discontinued.

两年的运营时间里，西门子78万部Xelibri手机，占公司那时期所有销售的百分之二还不到。

Some 3.12 million hectares were afforested through key afforestation projects, accounting for 65.4 percent of the total planted area of the year.

林业重点工程完成造林面积312万公顷，占全部造林面积的65.4%。

It took in $8 million in revenue from hotel and package bookings, accounting for 19.8% of total revenue in fiscal year 2010, when excluding service costs.

扣除服务成本，MakeMyTrip在2010年来自于酒店和度假的收入为800万美元，约占其总收入的19.8%。

Heart disease is the leading cause of death in the world, accounting for almost seven million deaths per year, with 100, 000 of those in Britain.

心脏病是世界上主要的死亡原因，其死亡人数每年约占七百万，英国约有十万。

The safest of all degrees to be acquiring this year is in accounting: forty-six per cent of graduates in that discipline have already been offered jobs.

在今年所有的学位中，最保险的莫过于会计学：该专业46%的毕业生已经拿到了offer。

SHOPLIFTING (which here includes theft by employees and accounting errors) cost retailers around the world $107.3 billion this year.

商店失窃（这里包括店员本身偷窃以及会计差错）让全球零售商在今年损失1073亿美元。

And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.

明年，银行将面对新的会计规则和资本需要量，这将进一步限制它们的贷款能力。

China continues to be the single biggest driver of global growth, accounting for 27% of the growth this year. India's contribution is about 9%.

中国仍将是推动全球增长的最大的单一经济体，对今年全球增长的贡献率是27%，印度的贡献率在9%左右。

Renewable energy is also increasing, accounting for 12% of the CDM market with wind energy accounting for half of this, tripling from 2% last year.

可再生能源项目的份额也在增加，占到CDM市场的12%，风能项目占到一半，比去年的2%大幅增加。

In the first quarter oil firms drilled the same number of Wells to delineate past discoveries as they had a year before, according to Deloitte, an accounting firm.

据德勤会计师事务所的统计，第一季度石油企业按照以前发现的石油储藏而钻探的油井数量与去年持平。

In addition, changes to accounting rules at the beginning of next year will require Banks to move a large volume of securitized assets back onto their balance sheets.

此外，明年初会计准则的改变要求银行把大量的证券化资产放回到自己的资产负债表上。