Question

急求！！！请帮忙翻译一下会计英语！！！

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?

Answer 1

（1）坏账
（2）Credit
（3）Balance Sheet
（4）期末余额
（5）Owners equity
（6）负债是将来可能的资产或服务的实体，是目前有义务作出作为过去的交易或事件而产生的付款。
（7）充分披露原则要求（包括脚注）报告所有有关的业务和财务状况有关的实体的财务报表信息。
（8)直线利益分配方法是一种摊销方法的利益分配等量的债券中的每个会计期间的生活。
(9)Benefits generated revenue expenditure only act on this issue, which listed as an expense; the benefits derived from capital expenditure not only in the current period also includes the subsequent period, which listed as an asset.
(10)In accounting, the acquisition and fill in the original certificate is the starting point.

Answer 2

1.坏账 2、credit 3、balance sheet 4期末余额 5 owner's equity
6

Answer 3

6.负债，是指由于过去的交易或事项所引起的公司、企业的现有债务，这种债务需要企业在将来以转移资产或提供劳务加以清偿，从而引起未来经济利益的流出
7.充分披露原则要求（包括脚注）报告所有有关的业务和财务状况有关的实体的财务报表信息

Answer 4

简答：

1配比原则（matching principle）是指企业在进行会计核算时，收入与其成本、费用应当相互配比，同一会计期间内的各项收入和与其相关的成本、费用，应当在该会计期间内确认。
坏账的估计（estimate uncollectible accounts receivable）是在配比原则的要求下估计与本期收入相关的应收账款的坏账损失，计入资产减值费用。

2,of course not.debiting an asset or an expenses means increase but debiting a liability or owner's equity means decreasing.