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Amy
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Amy 發問時間: 社會與文化語言 · 7 年前

會計調整方面題意

請幫我翻譯英文:會計:

1.Using accrual accounting, revenue is recorded and reported only when the

services are rendered without regard to when cash is received.

2.Using accrual accounting, expenses are recorded and reported only when they are incurred, whether or not cash is paid.

3.If the effect of the credit portion of an adjusting entry is to increase the balance

of a liability account, which of the following describes the effect of the debit portion of the entry?increases the balance of an expense account.

4.Prior to the adjusting process, accrued expenses have been incurred, not paid, and not recorded.

5.Prior to the adjusting process, accrued revenue has been earned and not

recorded as revenue .

6.Deferred expenses have not yet been recorded as expenses.

7.Deferred revenue is revenue that is not earned but the cash has been received.

8.Adjusting entries are needed to bring accounts up to date and match revenue

and expense.

9. Adjusting entries affect at least one income statement account and one

balance sheet account .

10.The general term employed to indicate an expense that has not been paid and has not yet been recognized in the accounts by a routine entry is accrual.

1 個解答

評分
  • 7 年前
    最佳解答

    1.Using accrual accounting, revenue is recorded and reported only when the

    services are rendered without regard to when cash is received.

    使用權則基礎制時,不論現金是否收到,已實現的服務都應當作收入認列

    2.Using accrual accounting, expenses are recorded and reported only when they are incurred, whether or not cash is paid.

    使用權則基礎制時,不論現金是否付出,已經發生的費用都應當作費用認列

    3.If the effect of the credit portion of an adjusting entry is to increase the balance

    of a liability account, which of the following describes the effect of the debit portion of the entry?increases the balance of an expense account.

    假如調整分錄貸方科目會使負債增加,下列哪一項描述會影響分錄之中借方科目,使費用科目增加

    4.Prior to the adjusting process, accrued expenses have been incurred, not paid, and not recorded.

    調整過程中發現,費用已發生但還未付清,並且尚未入帳

    5.Prior to the adjusting process, accrued revenue has been earned and not

    recorded as revenue .

    調整過程中發現,收益已實現但尚未入帳

    6.Deferred expenses have not yet been recorded as expenses.

    預付費用還未轉成費用

    7.Deferred revenue is revenue that is not earned but the cash has been received.

    預收收益已經收取現金,但尚未實現服務

    8.Adjusting entries are needed to bring accounts up to date and match revenue

    and expense.

    調整分錄必須符合配合原則

    9. Adjusting entries affect at least one income statement account and one

    balance sheet account .

    調整分錄至少會影響一個損益表的帳戶和一個資產負債表的帳戶

    10.The general term employed to indicate an expense that has not been paid and has not yet been recognized in the accounts by a routine entry is accrual.

    尚未付清和尚未入帳的費用在一般的分錄裡面是使用權責基礎制入帳

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