急急急,十万火急!请帮忙翻译一下!!!
(1)bad debts (2)贷方 (3)资产负债表 (4)ending balance (5)所有者权益 (6)Liabilities are probable future payments of asset or service that an entity is presently obligated to make as a result of past transactions or events.
(7)Full-disclosure principle requires financial statements (including footnotes) to report all relevant information about the operations and financial position of the entity
(8)Straight-line method of interest allocation is a method of amortization that allocates an equal amount of interest to each accounting period in the life of bonds.
(9)收益性支出产生的效益只作用于本期,因而作为一项费用列示;而资本性支出产生的效益不仅仅在本期还包括以后的期间,因而作为一项资产列示。
(10)在会计工作中,取得和填制原始凭证是其起点。
简答题
1. Explain the relationship between the matching principle and the need to estimate uncollectible accounts receivable.(回答可用中文)
2. Does debit always mean increase and credit always mean decrease?