什么是公司年？(a company year?)
公司年度，通常称为会计年度，是公司为会计和税务目的而采用的连续12个月的时间段。政府监管机构和税务机关要求选择公司年度。它还构成了国际会计准则的基础。公司有权设定自己的公司年度，并可以根据商业周期或任何其他需要开始或结束年度。一旦公司采用了公司年度，必要时可以对其进行更改，但并非毫无困难 .
企业必须报告其经营情况。某些类型的企业，如上市公司，有法律规定的公开披露要求。其他类型的企业可能不必向公众报告其经营情况，但必须向地方和国家税务机关报告其收入。这些报告要求与连续运行12个月有关。通常，这12个月对应于从1月1日开始到12月31日结束的日历年，尽管有些日历年从全年的日期开始 .
政府赋予企业决定公司年度开始和结束的权力。如果公司未进行特定选择，则该选项将默认为日历年。在报告要求的背景下，机构感兴趣的是确保企业在整个运营期间都进行报告，而不是以他们缩短时间的方式进行报告。因此，允许企业根据与日历年不一致的某些业务需求决定其公司年度的开始和结束。自然年的指定通常与公司商业周期的流程有关 .
使用自然年度作为公司的会计年度意味着公司会计和税务年度的正式开始时间是一月以外的某个月。例如，教育行业中为学校提供服务的企业可能会认为，他们更自然地按照学年周期设置公司的会计。因此，公司年度将从8月1日开始，7月31日结束，以匹配公司的客户。这确保了公司的现金流与其主要客户的付款方式相匹配 .
公司年度的选择不是一成不变的。如果有迫切的业务需要，公司可以改变其财政年度。通常情况下，企业必须在变更前通知税务机关并获得税务机关的批准，因为税收是受变更影响的最重要因素。然而，大多数税务机关不会无理拒绝批准，因为改变公司会计惯例有许多合法的商业理由。
- 发表于 2022-01-05 06:29
- 阅读 ( 72 )
- 分类：商业金融
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