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1·An expenditure that will benefit several accounting periods.

这一支出将使未来多个会计期间受益。

2·A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.

为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。

3·A business may collect in advance for Services to be rendered to its customers in future accounting periods.

企业可以为在将来的会计期间向顾客提供服务而提前收费。

4·You can specify whether organizations belonging to that type are allowed to open or close their own accounting periods.

你可以指定属于那些类型的组织是否被允许打开或关闭他们的会计期间。

5·Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.

第十七条资产减值损失一经确认，在以后会计期间不得转回。

6·Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will.

资产组一经确定，各个会计期间应当保持一致，不得随意变更。

7·Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.

会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。

8·Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.

由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。

9·Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.

会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。

10·The cost of the truck initially is debited to an asset account, because this purchase of these transportation services will benefit many future accounting periods.

这辆卡车的成本在一开始被记入资产账户，因为购买这些运输服务将使将来若干会计年度受益。