"Quarter" is a word that has multiple meanings. On the one hand, the so-called part of the city an area bounded by intersecting streets on the other, is a unit of measurement of time. The second term is actively used in accounting and defines the accounting period in a calendar year. He present article is devoted.
For chronology, use the period of time that corresponds to the phase of revolution of the planet Earth around the Sun. This period equals 365 days, 5 hours, 48 minutes, 51 seconds. In the Julian and Gregorian calendars the duration of the time cycle is 365 days.
Every four years, decided to add a day to avoid displacement of the spring equinox. Additional hours, minutes and seconds add up, making the leap year. Then in the calendar there is a new date - February 29.
The Year is divided into 12 months. During the revolution of the Earth, the inclination of her axis to the Ecliptic plane, the change of seasons. For convenience, in Russia, they are counted from the first day of a specific month: fall - September 1; winter 1 Dec, spring 1 March, summer on 1 June.
How many quarters in a year, and for what purpose a given unit of measure?
The Word is of Latin origin and became part of the German language. It translates literally as "the quarter". The very meaning of the term as if it carries the answer to the question, how many blocks in a year. Four of them, since we are talking about the fourth part.
In Russia, this period is denoted in Roman numerals: IV, III, II, I. in English-speaking countries (USA in particular) - Arabic, to which is written the Latin letter Q. for Example, Q4. This measure is applied in economic statistics and accounting, to intermediate results.
The seasons also four, and the duration is 3 months. Does this mean that the concept of "season" and "quarter" are identical? And under what circumstances is this possible? Indeed, the quarter also lasts 3 months. But he counts from the beginning of the year and the next in sequence, regardless of the season. Full convergence we would have observed, during the celebration of the New year, for example, the first of March.
It could be the ancient Slavs, to celebrate the transition of the calendar in the fall. For them new year is counted from the first of September.
So, how many quarters in a year? There are four of them call for months (three of them) and compare with the seasons.
I (Q1) | Jan - Mar | December - February (winter) |
II (Q2) | April - June | March-may (spring) |
III (Q3) | Jul - Sep | June - August (summer) |
IV (Q4) | Oct - Dec | September - November (autumn) |
Determine how many blocks in a year, you should understand why and to whom such a division is necessary. Any production needs in planning their activities and results. For this is statistics, and financial statements.
During the fiscal year, you must have the ability to make interim findings and to adjust certain parameters. A month is too small a period of time for this. Therefore, an established tradition in the world of steel blocks.
The Number of months they are the same, but days - no. Less in the first quarter - 90. In leap year 91. The same in the second quarter. Most days in the next two to 92. It brings some inconveniences, so the international community more than a century been discussing the possibility of a different fiscal calendar.
But while the alternatives are not created, because the modern Gregorian calendar is closest to the astronomical.
In Soviet times, some of the sector started the fiscal year in October, but over time this tradition has outlived its usefulness as confusing.
In the accounting Department when summing up the results use the term "reporting period". We are talking about periods during which you can submit a report, for example, in tax. So, take all the figures for the three months should be within 20 days after the end of the quarter, otherwise it will be followed by penalties.
Article in other languages:
BE: https://tostpost.com/be/adukacyya/3978-kvartal-adz-nka-zmeny---geta-kol-k-kvartala-u-godze.html
DE: https://tostpost.com/de/bildung/3977-quarter-ma-einheit-ist-ein-wie-viele-quartale-im-jahr.html
KK: https://tostpost.com/kk/b-l-m/3980-to-san-b-rl-k---b-l-neshe-to-san-bar.html
PL: https://tostpost.com/pl/edukacja/3981-dzielnica-jednostka-zmiany---to-ile-kwarta-w-w-roku.html
PT: https://tostpost.com/pt/educa-o/3978-trimestre-unidade-de-mudan-a-quantos-trimestres-do-ano.html
TR: https://tostpost.com/tr/e-itim/3985-eyrek-birim-de-i-ikli-i---bu-ne-kadar-eyrek-y-l.html
UK: https://tostpost.com/uk/osv-ta/3981-kvartal-odinicya-zm-ni---ce-sk-l-ki-kvartal-v-v-roc.html
Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
Related News
What is the hold? A detailed analysis
the article describes what a hold, what it is, what types of transport there is a hold and what is its role in the modern world.Ancient timesthe introduction of all the continents of our planet started only in the XVII century, an...
“The tale of bygone years”: year of creation and author
for more than 900 years, the Russians get information about the history of the famous "chronicle", the exact date of the writing of which is still unknown. A lot of controversy is the question of the authorship of this w...
Scientists have made a huge number of attempts to highlight the various manifestations of love, to give it definition. But to make them and failed. However, we can say for sure: love is different from other emotional experiences a...
Quantum communication in action - description, features and interesting facts
Quantum physics offers a brand new method of information protection. Why is it needed, is it now impossible to build a secure communication channel? Of course, you can. But you have already created quantum computers, and in that m...
Gothic architecture began to take shape in the Northern part of modern France and on the territory of modern Switzerland and Belgium around the beginning of the XII century. Then, a little later – in Germany. the First Gothi...
The method of measurements in accordance with GOST
measurement Methods (methods of measurement) constitute a set of rules and operations, the implementation of which provides indicators with a known error. In accordance with the provisions of the Federal law № 102, measurements sh...
Comments (0)
This article has no comment, be the first!