英语翻译5.2.1 The Accounting PeriodThe only way to know for cert

英语翻译
5.2.1 The Accounting Period
The only way to know for certain how successfully a business has operated is to close its doors,sell all its assets,pay the liabilities,and return any leftover cash to the owner.This process,called liquidation is the same as going out of business.Obviously,it is not practical for accountants to measure business income in this manner.Instead,businesses need periodic reports on their progress.Accountants slice time into small segments and prepare financial statements for specific periods.Until a business liquidates,the amounts reported in its financial statements must be regarded as estimates.
The most basic accounting period is one year,and virtually all businesses prepare annual financial statements.For about 60 percent of companies in a recent Canadian survey,the annual accounting period or fiscal year runs the calendar year from January 1 through December 31.The other companies in the survey use a fiscal year ending on some date other than December 31.The year-end date is usually the low point in business activity for the year.Depending on the type of business,the fiscal year may end on April 30,July 31 or some other date.Retailers are a notable example.Traditionally,they have used a fiscal year ending on January 31,because the low point in their business activity has followed the after-Christmas sales during January.
Companies cannot wait until the end of the year to gauge their progress.The manager of a business wants to know well the business is doing each month,each quarter and each half-year.Outsiders such as lenders also demand current information about the business.So companies also prepare financial statements for interim periods,monthly statements can be combined for quarterly and semiannual periods.Most of the discussions in this book are based on an annual accounting period.However,the procedures and statements can also be applied to interim periods as well.

你给的大概是国外的会计学教材
会计期间
确切地了解一个企业运作的如何的唯一途径就是将它关了,卖掉所有的资产,偿还债务,并将所剩的现金归还所有者.这个过程称为清算,类似企业退出市场.显然,这种方式对会计计量营收并不具操作性.但企业需要他的营运期间报告.会计师将时间分成一个个小段(会计期间),为特定的会计期间制定财务报告.在一个企业清算之前,所有的财务报告中的数额必须视为估计值.
最基本的会计期间为一年,实际上所有的企业都制定会计年报.最近加拿大的一项调查显示差不多60%的企业会计年度从公历1月1日开始至12月31日结束,其他的企业的会计年度的最后一天为其他日期而非12月31日.会计年度的结至日一般是经济活动的低点.会计年度的结至日可能是4月30日、7月31日或者其他日期,这取决于不同的企业类型.零售企业就是个很明显的例子.习惯上,他们以1月31日为会计结至日,因为圣诞节后的一月份是他们经济活动的低点.(用低潮可能更好些)
企业不能等到会计年度结束才去计量经济活动的进展情况.企业负责人要了解企业每月、每季度、每半年的经营情况.外部的债权人也要了解公司当前的情况.所以,企业也需要制定中期财务报告.月报可以组成季报、半年报.本书所讨论的内容是建立在一年为一个会计期间的基础上的,但其过程和论述同样适用于会计中期.