interim n. 1.暫時,臨時。 2.臨時協定。 3.〔the I-〕【歷史】(宗教改革時的)臨時敕令。 in the interim在間歇的當兒,在過渡期間。 adj. 臨時的,暫時的,期中的。 an interim dividend (未決算前的)期中股利。 an interim government 過渡政府。 an interim council 臨時議會。 an interim report 中期報告,臨時性報告。 an interim trial 臨時試驗;期中試驗。 an interim certificate 臨時證件。
account n. 1.計算;賬;賬目;賬戶;計算書,賬單;報告書,報表。 2.說明,解釋;記事,故事。 3.理由,原因。 4.重要性;考慮;價值;利益。 an open account 來往賬目,未結算賬目。 Bad things can be turned to good account . 壞事可以變成好事。 Accounts differ. 言各不同。 Ask an account 請求付賬;請求回答。 Balance accounts with 與…結清各賬。 Bring [call] to account 責問,質問,要求說明。 By all accounts 據大家所說。 Cast account 計算。 Charge (a sum) to sb.'s account 記某人賬。 Close an account with 與…停止交易。 Find no account in 不合算。 Find one's account in 因…得利[好處]。 For account of 為…代銷。 From all accounts 從各種說法來估計。 Give a bad [poor] account of 〔俚語〕貶責。 Give a good account of 1. 夸獎。 2. 〔口語〕打敗;【打獵】打死。 Give a good [bad] account of oneself 1. 付[未]清欠賬。 2. 表現好[糟],做成功[失敗] (He has not given a good account of himself in battle. 他在戰場上表現得不英勇)。 Give an account of 報告,敘述,記述,說明。 Go to one's (long) account 死。 Hand in one's accounts 死。 Hold… in great account 極重視。 Hold … of much account 看重,重視。 Hold … of no account 看輕,藐視。 In account with 與…有生意來往。 Joint account 共同計算。 Keep accounts 1. 記賬,入賬,登賬。 2. 做會計員。 Keep account with 與…繼續交易。 Lay one's account with 預期,期望;考慮,斟酌。 Leave (it) out of account 不把…打在數內,不顧,不考慮。 Make (much) account of 重視,看重。 Make little [no] account of 輕視,看輕。 Of (much) account 重要的 (man of account 要人)。 Of no account 不重要的,無價值的。 On account 先付,暫付 (pay five pounds on account 先付五鎊)。 On account of 因為,因。 On all accounts = on every account 無論如何,總之。 On any account 無論如何。 On no account = not … on any account 決不,總不。 On a person's [one's] account 1. 以某人[自己]費用。 2. 為了某人[自己]。 On one's own account 1. 為自己(利益)打算。 2. 依靠自己;自行負責。 On this [that] account 因此,于是。 Open an account with 與…開一往來戶頭;開了…的頭。 Pay … on account 把…付作定錢。 Place [pass] to the account of 并入…賬內。 Render an account 1. 分辯,辯解。 2. 決算報告。 Sale on account 賒銷。 Send in an account 報賬。 Send in accounts 報銷。 Settle [square] accounts 結算,清算。 Short accounts make long friends.賬目常清,友誼長存。 Take account of = take into account 考慮,斟酌,計及 (take the interests of the whole into account 顧全大局。 Take the whole situation into account 統籌全局)。 Take no account of 不考慮,不計及,無視。 The great [last] account 最后的審判。 Turn … to (good) account 利用。 vt. 認為…如何〔后接受詞及補語〕。 Be much [little] accounted of 被重[輕]視。 He accounts himself well paid. 他認為自己的報酬不壞。 Account oneself happy 自以為幸福。 vi. 說明。
account for 1.證明,說明;由于 (How do you account for it 你如何說明它呢? There is no accounting for taste(s). 人各有所好)。 2.說明(銀錢等的)用途。 3.打死,打落(敵機);【體育】得(幾)分。
Meetings shall take place not less than twice a year and timely before the finalization of the annual and interim accounts 委員會須每年舉行至少兩次會議,并于公司完成編制全年及中期帳目前適時舉行會議。
Remarks : 1 . basis of preparation the condensed consolidated interim accounts the interim accounts have not been audited by the auditors of the company 備注: 1 .編制基準本簡明綜合中期賬目中期賬目并未由本公司的核數師審核。
The accounting policies and basis of preparation used in preparing the interim accounts are consistent with those used in the audited financial statements for the year ended 31 december , 2004 except as described below 除下文所述者外,于編制中期賬目時采用的會計政策及編制基準乃與截至二零零四年十二月三十一日止年度經審核財務報表所采用者一致。
Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that , it is also depicted the influences from interim accounting changes , the accounting of two special gains and losses items , the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee 首先通過有關定義的介紹,指出通常意義下的中期財務報告是相對于年度財務報告而言的,是企業在正常經營情況下定期對外披露、且涵蓋期間短于一個完整會計年度的財務報告。然后在此基礎上,圍繞誰是財務報告信息的使用者、他們需要哪些信息,以及企業應該提供哪些信息,推斷出中期財務報告的側重點對于年度財務報告應有所不同,但從本質上講,兩者都屬于一種不完全循環期間的定期報告,都具有滿足信息使用者決策需要的共同目標。