accrual会计中什么意思

会计里面的Accrual和Provision区别:

1、provision是条款、规定的意思；accruals 是权责发生制的意思。

2、accrual for XXX：待摊某某费用（费用已发生，分期摊销）

provision for XXX：预提某某费用（预计可能发生的费用或负债）

3、eg: Accrual audit fee :待摊费用审计费（很多公司审计费用很高，都是分期摊销的）

Provision for doubtful debts:计提坏账准备

会计翻译，急！！！！！

本人的手工专业翻译:

Wool and Looe are in partnership sharing profits in the ratio 4:3 respectively after allowing for a salary of £3,000 per year for Wool.

WOOL和LOOE以合伙人的形式合作,以4:3的比例分配利润,并且给与WOOL 3000的工资.

The following Trial Balance has been extracted at the end of the six month period ended on 31 March 2008:

以下式算平衡表是2007年10月1日到2008年3月31日的记录 (直译就是2008年3月1日之前的那半年)

£ £

Fixed assets – 固定资产

cost 原值 37,000

accumulated depreciation 累计折旧 15,000

Stock at 1 October 2007 2007年10月1日存货 12,300

Debtors 应收帐款 9,750

Provision for doubtful debts 坏账准备 1,200

Bank **存款 2,100

Cash 现金 800

Creditors 应付账款 4,750

Prepayments 预付帐款 425

Accruals 预提费用 380

Sales 销售 112,300

Purchases 购买存货 78,100

Distribution costs 运输费用 12,100

Administrative expenses 管理费用 9,200

Partners’ accounts 合伙人的账户(备注:相当于公司里面的所有者权益,在partnership这种形式里面不叫EQUITY,就当成是合伙人的权益)– Wool 14,175

Looe ______ 9,770

159,675 159,675

The following additional information is available:以下是补充信息

(1) Stock at 31 March 2008 cost £14,100

存货成本于2008年3月31日是14100

(2) Bad debts (to be charged to administrative expenses) of £150 are to be written off and the

provision for doubtful debts adjusted to 6% of debtors

注销坏账150(记录在管理费用里面),计提的坏账准备调整为6%的应收帐款的余额

(3) Depreciation is to be charged at 20% per year, on a straight-line basis, on fixed assets costing £25,000. 固定资产原值为25,000的资产采用直线折旧法,每年计提折旧是其原值的20%

Depreciation is to be charged at 30% per year, on a reducing balance basis, on the remaining fixed assets which have accumulated depreciation of £4,800.

对于累计折旧为4,800的剩余的固定资产采用30%的加速折旧法

All depreciation is to be charged to administrative expenses所有折旧均计入管理费用

(4) Prepaid distribution costs have been overstated by £140 and accrued administrative expenses have been understated by £180

预付运输费用虚增了140,预提管理费用虚减了180

(5) Cheques totalling £520 were sent out before 31 March 2008, but not recorded. 金额为520的支票2008年3月31日开出,但没有记录在账

Of this amount £300 is for distribution costs and the remainder for administrative expenses.其中300是属于运输费用,余下的是管理费用 These expenses have not been included in accruals.这些费用都已经记录在预提费用里面.

REQUIRED

(a) Prepare the Trading, Profit and Loss and Appropriation Account of the partnership for the six months ended 31 March 2008 and a Balance Sheet at that date.编制销售,损益和其他适当的账户去记录2008年3月31日及之前半年的分录,并且准备该日的科目余额表

(21 marks)21分

Wool and Looe are unhappy with the net profit calculated in (a) above.WOOL对A计算出来的净利润不满意 Wool suggests that the easiest way to improve it would be to increase the value placed on stock at 31 March 2008. WOOL建议增加净利润的方式就是提高2008年3月31日的存货价值Looe is not convinced, suggesting that this change would reduce profit as well as not being acceptable accounting practice.LOOE不同意,它认为这样的做**减少利润并且不符合公认的会计做法

REQUIRED 要求

(b) Briefly discuss whether or not Looe is correct. 简单讨论LOOE这么做对不对 (4 marks)

4分

=======================================

楼下的,关键是那个GOOGLE的翻译真是错漏百出啊!要是我看着这样的中文,根本没办法做题.All depreciation is to be charged to administrative expenses

这句居然翻译成,所有折旧由政府行政开销,真是吓死人了.

我没有否定LS答案的意思,但大家用GOOGLE翻译不适用于专业性强的文章,因为很多词在专业里面有固定用法和特定的意思.

西方会计中Allowance for doubtful accounts是什么意思

Allowance for doubtful accounts

坏账准备

呆帐备抵

备抵呆帐

例句:

1.

Thus, an adjusting entry is needed to increase the allowance for doubtful accounts fromits present level to$ 5.

因此，需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。

2.

The future is too doubtful for us to make plans.

未来的形势还很不明朗，我们难以制定计划。

3.

No provision for doubtful debts shall be withdrawn on the trust loans.

委托贷款不得提取呆账准备。

“坏账”专业英语怎么说？

坏账:

1. bad debt

average cost 平均成本

bad debt 坏账

balance 余额 ...

2. Bad loans

Bad debts performance 坏账发生情况

Bad loans 坏账

Balance sheet 资产负债表 ...

3. doubtful accounts

double-sided copying 双面复印

doubtful accounts 坏账

Dow 道琼斯平均指数 ...

4. Uncollectibles

Treasury stock 库存股票

Uncollectibles 坏账

Unearned revenue 未获收入

坏账是指企业无法收回或收回的可能性极小的应收款项。由于发生坏账而产生的损失，称为坏账损失。