UC知道高分悬赏英文翻译！！！（4）
来源：百度知道 编辑：UC知道 时间：2024/05/16 11:29:50
Most large businesses use the allowance method to estimate the uncollectible portion of their trade receivables. To illustrate this method, we will use assumed data for Richards Company. This new business began in August and chose to use the calendar year as its fiscal year. The accounts receivable account has a balance of $105,000 at tha end fo December.
The customer accounts making up the $105,000 balance in Accounts Receivable include some that are past due. However, Richards doesn’t know which specific accounts will be uncollentible at this time. It is likely that some accounts will be collected only in part and that others will become worthless. Based on a careful study, Richards estimates that a tolal of $4,000 will eventually be uncollectible. The following adjusting entry at the end of the fiscal period records this estimate:
Adjusting Entry
Dec. 31 Uncollectible Accounts Expense 400
宗旨4: 占无法收集的容限方法
多数大企业使用容限方法估计他们的商业可接收的无法收集的部份。说明这个方法, 我们将使用被承担的数据为Richards Company 。这新事务开始了在8月和选择使用历年作为它的财政年度。应收帐款帐户有平衡$105,000 在结尾12月。客户帐户使$105,000 平衡在应收帐款包括一些过期。但是, Richards 不知道哪个具体帐户将是无法收集的。此时,它是可能的, 一些帐户将被收集只一部分并且其他人将变得不值得。根据一项仔细的研究, Richards 估计, tolal $4,000 最终无法收集的。以下调整的词条在财政期间的结尾记录这个估计: 调整的词条12月31 日呆帐费用4000 呆帐折让4000 由于对应收帐款的$4,000 减少在估计, 它无法相信对具体客户帐户或对应收帐款统制帐目。反而, a 资产帐户题为呆帐折让在相信。和以所有周期性调整, 词条在服务之上二个目的。首先, 它使可接收降低的价值到相当数量现金被期望在将来体会。这数额, 是$101,000 ($105,000 - $4,000), 叫可接收的净可实现的价值。其次, 调整的词条匹配$4,000 笔费用呆帐以期间的相关收支。在调整的词条被张贴了之后, 被显示在以下T 认为, 应收帐款平静有帐上借方余额$105,000 。这平衡是相当数量总要求反对顾客在帐户。账上贷方余额$4,000 在呆帐折让是数额从应收帐款被扣除确定净可实现的价值。呆帐费用的平衡被报告在当前收入报告, 通常作为行政开支。这个分类被使用因为信用授予和汇集责任是部门的责任在行政区域之内。给容限帐户写Offs: 当客户帐户象无法收集的被辨认, 它被注销反对容限帐户如下: 1月21 日呆帐折让610 容限应收约翰・Parker 610 注销呆帐。授权支持这个词条应该来自一位选定的经理。它应该通常是在文字。
Objective 4: Allowance Method of Accounting for Uncollectibles
Most large businesses use the allowance method to estimate the uncollectible portion of their trade receivabl