English term (edited): ���ѭ��ԭ��

The accounting cycle is neither a principle or, worse, theory. Please see the web sites below for an explanation of accounting cycles. You seem to have a lot of problems translating this document. May I suggest that you read some accounting textbooks in both languages before you proceed with this translation. Accountancy is China is very young. It is important for translators to get the terms right in order not to confuse the future generation of Chinese accountants or bookkeepers. Translation often goes beyond the semantic levels: understanding terms is only the beginning. Being able to speak both languages may not be sufficient to become a good translator.