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汉语拼音：jué suàn

政府、机关、团体和事业单位的年度会计报告。根据年度预算执行结果，按法定程序编制、审核和批准。企业等在一定时期（季度、上半年、年度）结算时，编制会计报表的工作，也叫决算。

1. 亦作“决算”。根据年度预算执行的结果而编制的年度会计报告。

   清 孙诒让 《周礼政要·会计》：“泰西理财之法，豫计一岁岁入赋税之数，岁出经用之数，普告於众，名曰豫算；其既用之也，又总计其入出之都数，校其赢絀，亦普告於众，名曰决算。”《新华月报》1980年第6期：“三哥，今年子决算出来，你家的超分款能补得清么？”

• The ratio was at least 4% in the most recent fiscal year, and there was no accumulated loss in the most recent fiscal year.

  最近年度达百分之四以上，且其最近一个会计年度决算无累积亏损者。

• Set up the company's fund operational plan, monitor fund management report, forecast and final accounts report; ?

  制定公司资金运营计划，监督资金管理报告和预、决算；

• Since the emergence of the democratic ethos of modern economy, budget and final accounts demonstrates the necessity of democracy.

  由于现代经济民主思潮的出现，预决算民主非常必要。

• To examine and approve the annual financial and budget plan and financial accounting plan of the company.

  审议批准公司的年度财务预算方案、决算方案；

• The two most profitable banks were Chinese, though what might be hiding on their balance-sheets is anyone's guess.

  中国的两家银行盈利位居前二，但其决算表上隐藏的秘密是值得我们怀疑的。

• and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements.

  年度终了后四个月内，报送年度所得税申报表和会计决算报表。

• Must be knowledgeable in local statutory accounting requirements with previous experience with final financial sign offs.

  对国内财会制度有独到的见解，有相关财务决算签帐经验。

• Affairs of the business can be studied mainly by consulting final accounts and the balance sheet of the particular business.

  可以主要通过查阅特定商家的决算账户和资产负债表来研究该商家的相关事务。

• The system adopted method of monomial charging and adapt to invite public bidding and tender for engineering and final accounting of item.

  该系统采用单项取费的预算方法，便于工程招投标和项目决算。