How do you determine what fiscalperiod a firm is using? Why would companies use something other than calendar year as a fiscalperiod?
你如何确定一家公司采用的财务期间?为什么有些公司采用不同于西历年度的财务期间?
2
If there is a debit balance in the cash over and short account at the end of the fiscalperiod it is an expense and may be included in "miscellaneous expense" on the income statement.
如果现金溢缺账户在会计期末有借方余额,是费用,在收益表上可以包括在“杂项费用”中。
3
This is not surprising: today's fiscal deficits exceed those of any previous period, in peacetime.