柏迷 發問時間: 教育與參考考試 · 1 0 年前

這七題會計我不會

1.Allocates expenses to revenues in proper period.

我大概懂它的意思,但是我覺得我翻得不是很好

可以幫我翻譯嗎?

2.Market value changes subsequent to purchase are not recorded in the

accounts.

這題也幫我翻一下

3.The death of the president is not recorded in the accounts.

這題屬於Going concern assumption為什麼呢?

4.Depreciation is recorded in the accounts over the life of an asset.

這題也幫我翻一下

5.Each entity is kept as a unit distinct from its owner or owners.

這題也幫我翻一下

6.Reporting must be done at defined intervals.

這題也幫我翻一下

7.Materials were purchase on March 31 for 65,000. This amount was entered

in the Inventory account. On December 31, the materials would have cost 80,000

這題指的是3/31買了65,000,然後到年底總材料成本為80,000?對嗎?

1 個解答

評分
  • 1 0 年前
    最佳解答

    1.Allocates expenses to revenues in proper period.

     (收入成本配合原則)會計期間內,費用必須配合收入認列。

    2.Market value changes subsequent to purchase are not recorded in the

    accounts.

     (歷史成本原則)採購以後的市場價格變動不入帳。

    3.The death of the president is not recorded in the accounts.

     負責人的死亡不入帳。負責人死亡,企業換個負責人繼續經營。

     Going concern assumption:繼續經營假設

    4.Depreciation is recorded in the accounts over the life of an asset.

     資產存在的一天,就必須認列折舊。

    5.Each entity is kept as a unit distinct from its owner or owners.

     (企業個體假設)每一個(企業)個體應視為與所有人不同的單位。

    6.Reporting must be done at defined intervals.

     每一個(會計)期間都應該有一份財務報表。

    7.3月31日以 65,000 購買並入帳的材料,12月31日市場價格為 80,000。

還有問題?馬上發問,尋求解答。