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.
合营企业会计采用日历年制,自公历每年1月1日起至12月31日为止为一个会计年度。
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。