Since when has Missmc ever concerned herself with accounting? The only logical source for this dream might be either this or this. The first This concerns itself with accounting changes that are available to Apple that might just make it look much more rosy for them. The second This is not accountancy per se but is in effect, a way of looking at how things are going. And they appear to be going nowhere in this article about idle cargo-less ships parked off the coast of Malaysia.
The dream progressed to that part where the Rubik's cube accounting man was proposing that Q1, Q2, Q3 and Q4 be customized and given names rather than Q's. He proposed that companies ought to give evocative titles to each quarter before they happened and then try to fit the reporting in to match. That would replace the numbers with a "story" and make for much better annual report reading. Imagine...
Q1 - "Making Worlds" (ht Daniel Birnbaum)
Q2 - "The Texture of Time" (ht Nabokov)
Q3 - "Perception and Paradise"
Q4 - "Expanding Horizons"
Well. The mind runs with possibilities and shaping references abound. There is sound evidence from all this that I would make a most unsuitable accountant! But creativity is helpful in the most unlikely places...