财务管理英语 麻烦帮忙翻译一下！！谢谢啊！

Question

1. Rather than treat the entire purchase price of PPE as a capital expense in the purchase year, accountants “spread” the purchase cost over the asset’s useful life.

2. The firm will report basic earnings per share, which is calculate by dividing the net income less any preferred dividends paid out by the weighted average number of outstanding shares of common stock.
不想要什么谷歌 有道的翻译。。。呃。。。谢谢呀！

Answer 1

1。而不是视为在购买年度的资本支出，个人防护装备全部购买价格，会计师“蔓延“的对资产的使用年限采购成本。

2。该公司将报告每股，这是计算的净收入除以少支付的加权平均普通股股票数量的任何优先股股利基本盈利。
朗读

Answer 2

英文的都上了？