| 释义 |
beginning of year
noun[ U ]
ACCOUNTING, FINANCEukus(abbreviationBOY)
the start of a financial year:
These figures need to be compared with beginning of year figures.
Examples of beginning of year
beginning of year
On average about 55% of plan participants were active, the benefits paid were 9.82% of beginningofyear assets, 94.37% of liabilities were vested.
We now interpretδt as the discount factor that makes one dollar at the beginning of yeart equivalent to one dollar at the beginningofyear 0.
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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