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。
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。
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。
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。
article 10 the accounting year is from january 1 to december 31.
第十条、本公司的会计年度为公历一月一日到十二月三十一日。
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。
for fund management institutions: having operated fund business for over 5 years with the most recent accounting year managing assets of not less than us$10 billion;
基金管理机构:经营基金业务达五年以上,最近一个会计年度管理的资产不少于一百亿美元;
the paper considered further to extend the dependencies as regards to claims inflation and accounting year effects, which were concerned increasingly in both univariate and multivariate framework.
其次扩展考虑一元和多元框架下日益受到关注的含索赔通胀和会计年相依性问题。
the accounting year of a joint venture shall coincide with the calendar year, i. e. from january 1 to december 31 on the gregorian calendar.