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The sequence of preparing financial statements is income statement, statement of changes in equity, and balance sheet. The interrelationship of the statement of changes in equity to the other financial reports results from the fact that net profit from the income statement is reported in the statement of changes in equity and ending capital reported in the statement of changes in equity is the amount reported for owner’s equity on the balance sheet.

Every transaction has an affect on components of the accounting equation such that

Assets = Liabilities + Owner’s Equity after entering each transaction. For example, if the entity purchases equipment with cash, one asset (cash) decreases and another asset (equipment) increases by the same amount such that the accounting equation remains in balance. Income and expense transactions affect net profit and as net profit belongs to the owner, income and expense items affect the accounting equation. For example, if an entity receives $10 000 for services provided, the entity has received income and cash. As the income belongs to the owner, this increases owner’s equity and the cash increases assets thus the accounting equation remains in balance.

3 個解答

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  • 緣徒
    Lv 4
    1 0 年前
    最佳解答

    The sequence of preparing financial statements is income statement, statement of changes in equity, and balance sheet.

    財務報表的編排順序是資產負債表、業主權益變動表,以及損益表。

    The interrelationship of the statement of changes in equity to the other financial reports results from the fact that net profit from the income statement is reported in the statement of changes in equity and ending capital reported in the statement of changes in equity is the amount reported for owner’s equity on the balance sheet.

    業主權益變動表對其他財務報表的結果是息息相關的,資產負債表裡的純淨利是被列在業主權益變動表裡,並在損益表上的業主權益變動表裡記述業主股票數量的資本額。

    Every transaction has an affect on components of the accounting equation such that Assets = Liabilities Owner’s Equity after entering each transaction.

    每次的交易都會使會計方程式上有所變動,就像以下的程式:資產=負債+業主權益

    For example, if the entity purchases equipment with cash, one asset (cash) decreases and another asset (equipment) increases by the same amount such that the accounting equation remains in balance.

    比如說,如果用現金購買機器設備,現金流動資產會減少,而固定(設備)資產就會增加,在會計方程式上仍保持一定的數量平衡。

    Income and expense transactions affect net profit and as net profit belongs to the owner, income and expense items affect the accounting equation.

    收入與花費的項目影響到純淨利,此純淨利是屬於業主,最後也會影響到會計方程式。

    For example, if an entity receives $10 000 for services provided, the entity has received income and cash. As the income belongs to the owner, this increases owner’s equity and the cash increases assets thus the accounting equation remains in balance.

    例如,如果收到一筆現金10000元的業務成本,此所得是屬於業主,使得業主權益和現金流動資產增加,而會計方程式一樣維持在平衡內。

    參考資料: 我的頭腦,請勿複製…
  • 新發
    Lv 6
    1 0 年前

    準備財務報表的順序是收益表,在公平方面的變化的陳述,以及資產負債表。

    來自事實的其它財務報告結果的在公平方面的變化的陳述的相互關係, 那張網受益於收益表被在在公平裡的變化的陳述過程中報告,在在公平方面的變化的陳述過程中報告的結束的首都是 數量關於資產負債表為擁有人的公平報告。

    不是每筆交易都有一在零部件上影響這個會計等式因此資產 = 責任+ 擁有人公平在進入每交易之後。例如,如果有現金,一資產(兌現)的實體購買設備 減少和另一筆資產(設備) 以相同的數量增加,因此會計等式平衡保持。收入和花費交易影響純利潤,當純利潤屬於擁有人時,收入和花費項目影響會計等式。 例如,如果一個實體為提供的服務得到10 000 美元,實體已經得到收入和現金。收入屬於擁有人當時,這增加擁有人公平和現金增加資產因此會計等式平衡保持。

  • 1 0 年前

    準備財政決算序列是變化的收入報告、聲明在產權上的和資產負債表。 變化的聲明的相互聯繫在產權上的對其他財政報告起因於事實淨盈利從收入報告在變化的聲明報告在產權上的,并且在變化的聲明報告的結尾資本在產權上的是為責任人權益報告的數額在資產負債表。 每種交易在會計等式的組分有一個影響這樣財產=責任+責任人權益在進入每種交易以後。 例如,如果個體購買設備與現金,一財產(現金)減退和另一財產(設備)由相同數量增加這樣會計等式在平衡依然是。 收入和費用交易影響淨盈利和,當淨盈利屬於所有者,收入,并且費用項目影響會計等式。 例如,如果個體接受$10 000為提供的服務,個體接受了收入和現金。 當收入屬於所有者,這增加責任人權益,并且現金增量財產會計等式在平衡因而保持。

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