I'm not afraid of jokes. Let me ask you a basic question. Is the accounting period 1-30? Are vouchers bound in the order of 1, 2, 3? ...

Accounting period refers to the time division of accounting, and the big accounting period is from 1 month 1 day to1February 3 1 day every year. But how does this big accounting period reflect the dynamic calculation of capital gains and losses? Not easy to operate. According to the needs, the accounting seniors divided a large accounting period into 12 accounting periods, and it is feasible in theory and practice to calculate the income of each period by stages with the start and end dates of natural months as the symbol. This division is based on the hypothesis theory of accounting stages, and this theory is constantly expanding or extending with the development of economy. Under this assumption, we can take a quarter as a cycle, half a year as a cycle, or any time period as a cycle. Under this theory, monthly reports are called monthly reports, quarterly reports are called quarterly reports, semi-annual reports are called semi-annual reports, and annual reports are called interim reports.