在英国,公司的会计年度和会计期间是由公司法做出原则规定的两个相关的概念。英国公司法规定:公司的会计期间(accounting reference period)应由公司董事会在公司成立时或成立后九个月内予以确定,并上报政府的公司登记机关记录备案。据此,一个公司就可以自由选择本身的会计期间,只要其会计期间的长度是一年就行。当然公司如果在规定期限内不做出会计期间的明确规定, In the UK, a company’s fiscal year and fiscal period are two related concepts that are governed by the company law. The UK company law states that a company’s accounting reference period should be set by the board of directors of the company at the time the company is founded or within nine months of its establishment and reported to the government’s company registration authority for record keeping. As a result, a company is free to choose its own accounting period, as long as its accounting period is one year long. Of course, if the company does not make clear the provisions of the accounting period within the prescribed period,