会计年度与会计制度中的“一年”西南财经大学何满年在会计核算中，“一年”是划分流动与非流动、短期与长期、收益性支出与资本性支出的时间的标准。会计年度也是以一年作为时间界限，如我国采用的日历年度，即从每年１月１日起至１２月３１日止。会计年度的重要特征是其... Accounting Year and Accounting System “Year” He Mannan University In accounting, “One Year” is the standard for dividing the time of non-liquidity, short-term and long-term, profitability expenditure and capital expenditure. Fiscal year is also based on a year as the time limit, such as the calendar year used by our country, that is, from January 1 to December 31 each year. An important feature of fiscal year is its ...