| 1. | Fiscal year : the year established for accounting purposes
会计年度：为会计而设定的年限。 |
| 2. | The cost accounting purpose for cost information relates to pi8 " ' ning and cost control
成本会计需要成本资料主要是为了进行成本计划和成本控制。 |
| 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. | " group " means the company , its subsidiaries and companies consolidated for accounting purposes
本集团指本公司其附属公司及为会计目的而综合入帐的公司。 |
| 5. | Article 9 recognition , measurement and reporting for accounting purposes shall be on an accrual basis
第九条企业应当以权责发生制为基础进行会计确认、计量和报告。 |
| 6. | Information technology - open systems interconnection - systems management : usage metering function for accounting purposes
信息技术.开放式系统互连.系统管理:核算使用测量功能 |
| 7. | Information technology . open systems interconnection . systems management . usage metering function for accounting purposes
信息技术.开放式系统互连.系统管理.记帐用计数器使用功能 |
| 8. | The financial accounting purpose for cost information involves the measurement of costs as part of the process of income de ? termination and asset valuation
财务会计核算需要成本资料是因为在确定利润和评估资产的过程中需要对成本加以计量。 |
| 9. | In general , cost information is needed for three different purpos ? es : for a financial purpose accounting , for a cost accounting purpose , for a management purpose
一般说来，人们出于三个原因需要掌握成本资料：财务会计的需要、成本会计的需要、管理的需要。 |
| 10. | Units whose primary income and outlays are in foreign currency ( currencies ) may choose a certain foreign currency as the unit used for accounting purposes
业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币，但是编报的会计报表应当折算为人民币反映。 |
