How do you determine what fiscal period a firm is using? Why would companies use something other than calendar year as a fiscal period?

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？

If there is a debit balance in the cash over and short account at the end of the fiscal period 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。

The United States' current fiscal problems are rooted in a long period of unfunded spending.

美国目前的财政问题根植于长时间的非公开开支。

Goldman Sachs's pay pot dropped by 35% in the first quarter, for example, compared with the same period in the previous fiscal year.

比如，和上一财年同时期相比，高盛的成本支出在第一季度就下降了35%。

In the company’s most recent fiscal year, which ended on Oct. 31, net profit jumped 20 percent from the same period a year earlier, to 2.8 billion yen.

在10月31号结束的公司最近的财政年度大会上，库那的纯利润与上年同期相比，上升了20%，至28亿日元。