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《广西会计》1990年第5期介绍了世界各国的会计年度。对会计年度世界各国的规定是不同的: 4月制.即从每年4月1日至次年3月31日止。为一会计年度。如英国、日本等国。 7月制,即从每年7月1日至次年6月30日止。为一会计年度。如澳大利亚、巴基斯坦、意大利等国。 10月制,即从每年10月1日至次年9月30日止。
Guangxi Accounting, No. 5, 1990, introduced the fiscal years of various countries in the world. The rules for all countries in the world are different during the fiscal year: April, ie from April 1 to March 31 of the following year. For a fiscal year. Such as Britain, Japan and other countries. July system, that is, from July 1 each year until June 30 the following year. For a fiscal year. Such as Australia, Pakistan, Italy and other countries. October system, that is, from October 1 each year until September 30 the following year.