fiscal year
An accounting period of 12 consecutive months [the company’s fiscal year is October 1 to September 30]. • A fiscal year is often different from the calendar year, esp. for tax purposes. — Also termed fiscal period.
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fiscal year
fiscal year (1)会计年度 指企业为制作年度报告而选择的连续12个月作为其会计年度。大多数企业采用年历，但有些企业把会计年度定为每年2月1日至次年1月31日或每年7月1日至次年6月30日。(→accounting period) (2)政府的财政年度
fiscal
fiscal (fis-k[schwa]l), adj. 1. Of or relating to financial matters (fiscal year). 2. Of or relating to public finances or taxation (the city’s sound fiscal policy).
year end dividend
An extra dividend paid at the end of the fiscal year depending on the amount of the profits.
year
year. 1. Twelve calendar months beginning January 1 and ending December 31. — Also termed calendar year. 2. A consecutive 365-day period beginning at any point; a span of twelve months. [Cases: Time 4. C.J.S. Time § 5.] fiscal year. An accounting period of 12 consecutive months (the company’s fiscal year is October 1 to
tax year
The period used for computing federal or state income-tax liability, usu. either the calendar year or a fiscal year of 12 months ending on the last day of a month other than December. — Also termed taxable year. [Cases: Internal Revenue 3075–3093; Taxation 1038, 1078. C.J.S. Internal Revenue §§ 21, 41–43, 45, 51–55, 78, 334,
interim statement
interim statement. Accounting. A periodic financial report issued during the fiscal year (usu. quarterly) that indicates the company’s current performance. • The SEC requires the company to file such a statement if it is distributed to the company’s shareholders. — Also termed interim report.