商务英语会计翻译.doc

Ⅳ Translate the following passages into Chinese. (20 points) 1. The trial balance is a list of the account titles in the ledger with their respective debit and credit balance. It is prepared at the close of an accounting period after transactions have been recorded. The aim to prepare the trial balance is to verify clerical accuracy and to prepare financial statement. The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column. Since equal dollar amount of debits and credits are entered in the accounts for every transaction recorded, the sum of all the debits in the ledger must be equal to the sum of all the credits. That is to say, the totals of the columns should be agreed. Ⅴ Translate the following passages into English. (20 points) 1. 有许多交易影响到一个以上会计期间的净收益。为了真实地反映在权责发生制会计基础下的企业净收益，应该按照收入实现原则和配比原则记录在同一会计期间取得的收入和发生的费用，而不管这些收入或费用是否在本期收到或支付现金。因此，在每一会计期期末往往必须调整一些账户余额，以实现成本及费用与收入的恰当配比。 Ⅳ Translate the following passages into Chinese. (20 points) 1. 试算平衡表用以列示分类账中的所有账户科目及其借货方余额。在交易被记录后，企业应该在会计期间结束时编制试算平衡表。编制试算平衡表的目的是验证记录的准确性，以及为编制财务报表做好准备。试算平衡表通常是两栏式的表格，分别显示分类账中的所有会计科目及其金额。借方余额被列示在靠左的一栏里，而贷方余额则被显示在靠右的一列里。因为每笔交易的财务处理都遵循借贷平衡的原则，所以分类账中所有科目的借方余额之和必然等于贷方余额之和。也就是说，试算平衡中的借方栏的余额供不应求与贷方栏的余额合计必然相等。 Ⅴ Translate the following passages into English. (20 points) 1. Many of the business transactions affect the net income of more than one accounting period. In order to reflect the realistic net income of a business based on the accrual-basis accounting, all revenues earned and all expenses incurred during the same period must be reported regardless of whether cash relating to revenues or expenses is received or paid in accordance with the realization principle and the matching principle or not. Therefore, it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues. 卷2： Ⅳ Translate the fol