查询词典 balance accounts

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

The aging of accounts receivable, however, provides a more reliable estimate of uncollectible accounts because of the consideration given to the age and collectibility of specific accounts receivable at the balance sheet date.

但应收账款的账龄分析提供了对坏账的更为可靠的预估，因为它考虑了在资产负债表日各应收账款的账龄和可回收性。

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 页共 122 页 ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

但是账龄分析表提供的估计结果更可靠，因为它考虑了在资产负债表上某些具体的应收账款的账龄及其收回的可能性。

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 页共 122 页大家网会计英语论坛 bbs.topsage.com/index_111.html ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

按这种方法估计坏账准备比采用应收账款账龄分析法简单。但是账龄分析表提供的估计结果更可靠，因为它考虑了在资产负债表上某些具体的应收账款的账龄及其收回的可能性。

Time evaluation manages all kinds of time accounts, such as the flextime balance, overtime accounts, or lifetime working time accounts. Simulations enable you to valuate future work and leave entitlements.

时间考核管理各种时间计算，例如弹性上班制结算，加班计算，或终身工作计算，模拟允许你评估将来工作和请假的权利。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

会计循环包括下面一些特殊的步骤： 1、分析交易过程和商业文书 2、记录交易日志 3、将凭证记入各个帐户 4、确认会计报表平衡，编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生，步骤4至9仅在会计期末发生，步骤10仅在下一个会计期间开始的时候发生。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

Account No. Balance Item 4 Loan Account Debit Balance/s (excluding Loans in connection with Inward cargoes) in your books Account No. Balance Item 5 Accounts closed during the year to confirmation date Account No. Account Type Date Closed Item 6 Advances to Manufacturers and / or Packing Credits Account and / or Exports Loans granted Account No. Balance Item 7 Acceptances Outstanding in your books Bills Receivable by you Reference No. Amount of which, goods released against Trust Receipt Bills held by you for Collection

帐户第平衡项目4 贷款帐户借方Balance/s (除了贷款于内部货物相联)在您的书里帐户第平衡项目5 帐户关闭了在年期间对确认日期帐户第帐户类型日期关闭了项目6 推进到制造商并且/或者包装赊欠帐并且/或者出口贷款被授予帐户第平衡项目7 采纳卓著在您的书里应收票据由您参考第数额哪些，物品发布了反对信任收据票据举行了由您为汇集

But in the course of internationalization, they meet with misunderstanding and puzzlement.

许多企业已经意识到了这一点，但在国际化的进程中，仍存在一些误区与困惑。

Inorder toaccomplish this goal as quickly as possible, we'll beteamingup with anexperienced group of modelers, skinners, and animatorswhosenames willbe announced in the coming weeks.

为了尽快实现这个目标，我们在未来数周内将公布与一些有经验的模型、皮肤、动画制作小组合作。