求金融英语句子翻译,谢谢了,急

1. Income is an increase in an entity’s net assets resulting from its operations over a period of time.
2. Net assets are the excess of the entity’s economic resources (assets) over its obligations (liabilities).
3. An increase in net assets over a period is only one of the requirements for income, however. To be income, the increase in net assets must be the result of the entity’s operations.
4. Revenues are increases in assets or decreases in liabilities resulting from operations.
5. Recognition is the act of formally entering an item into the accounting records.
6. Expenses are gross decreases in net assets resulting from operations over a period of time.
7. Matching is the process of making sure all the costs incurred in generating the revenues recognized in a period are taken as expenses in that period.
8. The process of looking for the expenses corresponding to recognized revenue is called matching.
9. Closing an account is the act of bringing an account’s balance to zero.
10. Temporary accounts are accounts that are always closed before the preparation of a balance sheet.
11. The convention for revenue recognition is when the earnings process is complete or substantially complete, when an exchange has taken place, and when the amount of the revenue can be measured with some accuracy and the entity is reasonably sure of collection.
12. Cash comes in many forms. Currency is one form of cash. Currencies are the coins and pieces of paper that governments issue for use in making economic exchanges.
13. Multi-national organizations usually hold the currencies of several governments in order to engage easily in transactions in many geographic regions.
14. A cash flow is simply a change in cash.
15. The cash flow statement describes the changes in an entity’s cash over a period of time by grouping the increases and decreases into a set of categories that describe the activities that coursed them.
16. Roughly speaking, cash flows from operations represent cash raised through, or required by, the day-to-day operating activities of the firm.
17. Cash flows for investing represent cash flows used to make long-term investments in fixed assets required over the long run.
18. Cash flows from financing represent cash raised from activities whose objective is to provide funds for the longer term.
19. Investing activities are actions aimed at acquiring and disposing of assets that generate a financial return over a long period of time.
20. Financing activities are actions aimed at acquiring and repaying funds to be used over a long period of time.
21. Operating activities are actions that are neither investing nor financing activities.

1.
1。

Income is an increase in an entity’s net assets resulting from its operations over a period of time.
收入增加一个实体的净资产造成其操作需要一段时间。

2.
2。

Net assets are the excess of the entity’s economic resources (assets) over its obligations (liabilities).
净资产是多余的实体的经济资源(资产)对其义务(责任)。

3.
3。

An increase in net assets over a period is only one of the requirements for income, however.
资产净值增加一段只有一个要求的收入,但是。

To be income, the increase in net assets must be the result of the entity’s operations.
要增加收入,必须结果净资产实体的操作。

4.
4。

Revenues are increases in assets or decreases in liabilities resulting from operations.
收入是资产增加或减少负债产生操作。

5.
5。

Recognition is the act of formally entering an item into the accounting records.
正式承认的一项法案进入到会计记录。

6.
6。

Expenses are gross decreases in net assets resulting from operations over a period of time.
费用减少净资产总值造成操作需要一段时间。

7.
7。

Matching is the process of making sure all the costs incurred in generating the revenues recognized in a period are taken as expenses in that period.
匹配是一个过程,确保所有的费用,在产生的收入,在一个时期内被公认为费用在那个时期。

8.
8。

The process of looking for the expenses corresponding to recognized revenue is called matching.
探索过程中相应的费用去辨认收入叫做匹配。

9.
9。

Closing an account is the act of bringing an account’s balance to zero.
关闭一个帐户的行为带来了帐户的余额为零。

10.
10。

Temporary accounts are accounts that are always closed before the preparation of a balance sheet.
临时帐户帐号之前总是关着编制资产负债表。

11.
11分。

The convention for revenue recognition is when the earnings process is complete or substantially complete, when an exchange has taken place, and when the amount of the revenue can be measured with some accuracy and the entity is reasonably sure of collection.
一种惯例是当收入确认收入过程结束完毕,或实质上的交换发生,当收入的数量是可以测量的,在某种程度上和实体合理确定收藏。

12.
12。

Cash comes in many forms.
现金有很多种形式。

Currency is one form of cash.
货币是一种形式的现金。

Currencies are the coins and pieces of paper that governments issue for use in making economic exchanges.
货币是硬币和纸片问题,政府用来制作经济的交流。

13.
13岁。

Multi-national organizations usually hold the currencies of several governments in order to engage easily in transactions in many geographic regions.
跨国公司通常拥有货币的一些国家的政府为了从事交易很容易在很多地区。

14.
14。

A cash flow is simply a change in cash.
现金流量是一个简单的改变现金。

15.
15。

The cash flow statement describes the changes in an entity’s cash over a period of time by grouping the increases and decreases into a set of categories that describe the activities that coursed them.
现金流量表描述了一个实体的现金变化经过一段时间的增加和减少通过分组形成一套类,描述的活动,他们走。

16.
16岁。

Roughly speaking, cash flows from operations represent
大致说来,现金流量从业务代表
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第1个回答  2011-06-19
1。收入增加一个实体的净资产造成其操作需要一段时间。
2。净资产是多余的实体的经济资源(资产)对其义务(责任)。
3。资产净值增加一段只有一个要求的收入,但是。要增加收入,必须结果净资产实体的操作。
4。收入是资产增加或减少负债产生操作。
5。正式承认的一项法案进入到会计记录。
6。费用减少净资产总值造成操作需要一段时间。
7。匹配是一个过程,确保所有的费用,在产生的收入,在一个时期内被公认为费用在那个时期。
8。探索过程中相应的费用去辨认收入叫做匹配。
9。关闭一个帐户的行为带来了帐户的余额为零。
10。临时帐户帐号之前总是关着编制资产负债表。
11分。一种惯例是当收入确认收入过程结束完毕,或实质上的交换发生,当收入的数量是可以测量的,在某种程度上和实体合理确定收藏。
12。现金有很多种形式。货币是一种形式的现金。货币是硬币和纸片问题,政府用来制作经济的交流。
13岁。跨国公司通常拥有货币的一些国家的政府为了从事交易很容易在很多地区。
14。现金流量是一个简单的改变现金。
15。现金流量表描述了一个实体的现金变化经过一段时间的增加和减少通过分组形成一套类,描述的活动,他们走。
16岁。大致说来,现金流经营活动的现金,或代表的融资渠道所要求的日常经营活动,这家公司了。
17岁。投资代表现金流的现金流用来做长期投资固定资产长期需要。
18岁。现金流量代表了融资活动现金其目的是提供资金从长远来看。
19岁。投资活动是行动瞄准资产收购和处置过程中产生经济回报在很长一段时间。
20。筹资活动被行动瞄准偿还资金获取和使用了一段很长的时间。
21。经营活动,它既非投资行为和筹资活动。
第2个回答  2011-06-19
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