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1·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？

2·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。

3·This is not surprising: today's fiscal deficits exceed those of any previous period, in peacetime.

这并不令人感到意外：目前财政赤字的规模，为以往的任何和平时期所未见。

4·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。

5·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%。

6·In only one of the cases considered-a period of Danish fiscal consolidation from 1983 to 1986-did rising domestic demand lead an expansion.

在考虑的案例中只有一个解释了扩展的原因，即丹麦从83年至86年一系列的财政整顿使得国内需求增加。

7·FedEx said reinstatement of more employee compensation programs will hit earnings in that period as well as in the next fiscal year, which begins in June.

该公司称更多员工的赔偿计划的恢复会对本季度及下一财年(从六月份开始)的收入会有一定的影响。

8·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。

9·For a long period of time, they have had trade deficit and fiscal deficit.

很长一段时间，他们有贸易逆差和财政赤字。

10·Chapter six, from three practices of fiscal policy of period of China's economic transition I draw some conclusions.

第六章，从“中国经济转型时期财政政策的三次实践”中得出了几点结论。