英语翻译1.\x05An asset is “a probable future economic benefit ob

英语翻译
1.\x05An asset is “a probable future economic benefit obtained or controlled by an entity as a result of a past transaction or event.”
2.\x05Current assets is a major subcategory of assets whose economic benefits are expected to be realized within one year of the balance sheet date.
3.\x05The short-term investments,often called marketable securities,are investments in financial assets,such as shares of stock and bonds.
4.\x05Investments in stocks or bonds might generate a higher return than putting money in a bank,but they may also carry more risk.
5.\x05Accounts receivable are the amounts due from customers in payment for goods delivered or services performed by the entity.
6.\x05Inventories are stockpiles of goods to be used in the entity’s operations.There are many different types of inventories,such as raw materials,work-in-process,finished goods.
7.\x05A liability is “a probable future sacrifice of economic benefits arising from present obligations of an entity to transfer assets or provide services as a result of a past transaction or event.”
8.\x05Current liabilities are those liabilities whose economic sacrifice is expected to be made within one year of the balance sheet date.
9.\x05Noncurrent or long-term liabilities are liabilities whose expected sacrifice will occur after one year.
10.\x05A skill you will want to become adept at is connecting information you see presented in financial statements with information presented in the notes to financial statements.
11.\x05Total equity is the difference between total assets and total liabilities.
12.\x05Debits (left-side entries) increase assets and decrease liabilities and equities.
Credits (right-side entries) increase liabilities and equities and decrease assets.
These rules imply that any entry with debits equal to credits preserves the balance sheet identity.

一个老外朋友翻译的：
1.一个财富“一个可能未来经济效益获得或控制一个实体由于一个过去的交易或事件的结果.”2.流动资产是一个主修财富的子范畴谁的经济利益被希望做某事实现内的一年资产负债表日.
3.短期投资,常常呼吁有价证券,是投资在金融资产,例如股票和债券的股.4.股票投资或键可能生成一个更高返回比放钱在一个银行,然而他们可能也携带更好的风险.
5.应收帐款的款项支付客户的货物或服务由实体.
6.存货库存的商品,用于实体的操作.有许多不同类型的存货,如原料、出售者、成品.
7.负债,是“一个可能的经济利益的未来牺牲引起一个实体的现时义务转让财产或提供劳务由于过去的交易或事项.”
8.流动负债是指那些负债其经济牺牲预计会在一年内的资产负债表日.
9.Noncurrent或长期负债的预计负债的牺牲将发生后一年.
10.一种技能,你会想成为善于连着信息你看到了财务报表信息记录财务报表.
11分.之间的区别是总股本公司总资产元,总负债.
12.(左侧)增加条目借方减少负债和资产和股票.
信用证(右端)增加负债和权益条目,减少资产.
这些规则意味着任何企业具有平等的学分借方保护资产负债表的身份.