如何确定公司的Fiscal Year？

我之前看到有人是这么解释的，不知道对不对：

假设现在是2016年6月
如果公司的fiscal year end在3月，那么我们现在处于fiscal year 2016，这个财务年对应时间区间为2016.4 - 2017.3；
如果公司的fiscal year end在9月，那么我们现在处于fiscal year 2015，这个财务年对应时间区间为2015.10 - 2016.9。

请问这个解释对吗？

如果不对，那应该如何计算？

恳请网友解答，我对这一块实在糊涂……

你好，财年结束期间就是这个理解

以下是我在美国所学的只代表个人观点：
A fiscal year usually refers to an accounting year that does not end on December 31. (The accounting year of January 1 thrugh December 31 is usually referred to as a calendar year.) Some examples of the fiscal years used by U.S. corporations include:
the 12 months of February 1 through January 31
the 12 months of October 1 through September 30
the 12 months of June 1 through May 31
One reason a business or other organization will have its accounting year end on a date other than December 31 is to fit its natural business year. For example, school districts will use fiscal years of July 1 through June 30. Retailers often end their fiscal years near the end of January.

a taxable year may not exceed 12 calendar months. however, if certain requirements are met, a taxpayer may elect to use an annual period that varies from 52 to 53 weeks. in that case, the year-end must be on the same day of the week (eg the Tuesday falling closest to Sep. 30 or the last Tuesday in Sep.).

specific example: a company is in the business of selling farm supplies. Its natural business year terminates at the end of October with the completion of harvesting. At the end of the fiscal year, Wade must take an
inventory, which is most easily accomplished on a Tuesday. Therefore, Wade could adopt a 52- to
53-week tax year ending on the Tuesday closest to October 31. If the company selects this method,
the year-end date may fall in the following month if that Tuesday is closer to October 31. The tax
year ending in 2015 will contain 52 weeks beginning on Wednesday, October 29, 2014, and ending
on Tuesday, November 3, 2015. The tax year ending in 2016 will have 52 weeks beginning on
Wednesday, November 4, 2015, and ending on Tuesday, November 1, 2016.

所以你的公司如果用52周算法，就有可能从10月份开始到第二年11月份结尾

You will just have to download the company's annual reports or interim reports . Usually it will be quite obvious on the financial statements

请问指的美国的企业嘛？ 我清楚的是美国的如下：
通常fiscal year是根据公司同ZF注册的日期推算出来的。比如你要成立一个corporation，比如注册文件上显示8/24/2016年是注册日期。那么你的fiscal year 的开始就是8月1号／2016年，然后算十二月，到7月31号2017年。 fiscal year 的开始只看注册月份。

如果还有疑惑，可以询问我。  

Fiscal Year，财年，是指财经年度。在我国一个财年是从每年的一月一日到十二月三十一日；国际上也有国家是从每年的六月一日到第二年的五月三十一日，以及从每年的九月一日到第二年的八月三十一日。美国ZF的财年是从十月一日到九月三十日，但美国很多企业的财年是从七月一日到六月三十日。例如，2010财年是从2009年10月1日就开始了，直到2010年9月30日。
   如果公司的fiscal year end在9月，那么我们现在处于fiscal year 2015，这个财务年对应时间区间为2015.10.1 - 2016.9.30。你的理解是对的。

你的理解完全正确。财年由各个主体自定义，和calendar year不同。calendar year一定是1.1 到12.31

可以这样理解。fiscal year不一定完全是year end ××年12月，准确的fiscal year 可以在公司的年报 审计报告中看到。因为各个公司所处的industry不同，他们的财年划分也会有所不同。比如像迪士尼这类的娱乐游艺类作为主营业务收入的企业，由于78月份假期可能是营业额的峰值，他们可能就会采取以9月为fiscal year end；另外如百货商店这种，年末通常是清仓或者是营业高峰，但是或遇到退货等情况在第二年发生，这样的话事实上fiscal year在第二年的3月这样才能真正反映企业主营业务的财务状况。

假设现在是2016年6月
如果公司的fiscal year end在3月，那么我们现在处于fiscal year 2016，这个财务年对应时间区间为2016.4 - 2017.3；
如果公司的fiscal year end在9月，那么我们现在处于fiscal year 2015，这个财务年对应时间区间为2015.10 - 2016.9。

请问这个解释对吗？

如果不对，那应该如何计算？
=========

你的例子不對。
1）如果公司的fiscal year end在3月 < --- 現在是六月的話，已經是 fiscal year 2017 （FY2017 是從 2016 年4月一日 到 2017年三月三十一日。)
2）如果公司的fiscal year end在9月<-- 那么我们现在处于fiscal year 2016，这个财务年对应时间区间为2015.10 - 2016.9。

What is the best date for my fiscal year end?
Fiscal year end dates are set using two criteria:

Type of business. A sole proprietorship or a business that is taxed as a sole proprietorship (single-member LLC, for example) must use a December 31 fiscal year-end to match the personal tax year end.


Business cycle. If your business is not taxed as a sole proprietorship, you can choose the end of any quarter for your fiscal year end. Most companies base their fiscal year end of the business cycle for their industry, choosing the end of the busiest time for their fiscal year end.
Companies that do most of their business in the summer might choose a September 30 year end. If your business does a lot of work with the U.S. government, you might choose a September 30 year end to coincide with the federal government's year end. If your business does most of its selling during the holidays, you might choose December 31.