Question

会计英语翻译,帮帮忙.急急急呀~~!

Accounting for Sales
Revenue from merchandise sales is usually identified as Sales.
Sometimes a business will use a more exact title, such as Sales of Merchandise. A business may sell merchandise for cash. Cash sakes are normally rung up (entered) on a cash register. At the end of the day, Cash must be debited, and Sales must be credited.
How do retailers record sales made with the use of MasterCard or VISA? Sales to customers who use such bank credit cards are usually treated as cash sales. The credit card receipts (slips) for these sales are deposited by the seller directly into the bank. Normally, banks charge service fees for handling credit card sales. These service fees should be debited to Bank Credit Card Expense.
Sales may also be made by accepting a customer’s nonbank credit card (such as American Express). These sales must be reported directly to the card company before cash is received. For example, assume that nonbank credit card sales of $1000 are made and reported to the card company on Jan.20. On Jan. 27, the card company deducts a service fee of $50 and sends $950 to the seller. These transaction are recorded by the seller are as follows:
Sales Discounts
As we mentioned in our discussion of purchase transactions, a seller may offer the buyer credit terms that include a discount for early payment, Such as 2/10, n/30. Such discounts are referred to by the seller as sales discounts. Sales discounts are considered to be a reduction in the amount initially recorded in Sales. In this sense, the balance of the sales discount account is viewed as a contra (or offsetting) account to Sales.
Sales Returns and Allowances
Merchandise sole may be returned to the seller (sales return).The buyer may be allowed a reduction from the initial price at which th goods were sold because of defects or other reasons (sales allowance). If the return or allowance is for a sale on account, the seller usually issues the buyer a credit memorandum.
Sales Taxes
Almost all states and many other taxing units levy a tax on sales of merchandise. Businesses that purchase merchandise for resale to others are normally exempt from paying sales taxes on their purchases. Only final buyers of merchandise normally pay sales taxes. The liability for the sales tax is incurred at the time the sale in made .

不要机翻的哦.帮帮忙了.救命呀!!先谢先了.

Answer 1

Accounting for Sales 销售会计
Revenue from merchandise sales is usually identified as Sales.
Sometimes a business will use a more exact title, such as Sales of Merchandise. A business may sell merchandise for cash. Cash sakes are normally rung up (entered) on a cash register. At the end of the day, Cash must be debited, and Sales must be credited.
商品销售的收入通常被认为是销售。有时，一个企业会用一个更准确的称呼，例如商品销售。一个企业也许卖商品来得到现金。现金目的通常记讫在现金出纳机上。一天结束后，现金必须被记入借方，销售额必须被记入贷方。

How do retailers record sales made with the use of MasterCard or VISA? Sales to customers who use such bank credit cards are usually treated as cash sales. The credit card receipts (slips) for these sales are deposited by the seller directly into the bank. Normally, banks charge service fees for handling credit card sales. These service fees should be debited to Bank Credit Card Expense.
零售商们是怎样用万事达信用卡或VISA卡记录销售额的呢？卖给用例如银行借记卡的客户通常被看作是现金销售。这些销售的信用卡收据（纸条）直接通过卖家从银行贷记。通常，银行会收处理信用卡消费的服务费用。这些服务费用应被记入银行信用卡费用的借方。

Sales may also be made by accepting a customer’s nonbank credit card (such as American Express). These sales must be reported directly to the card company before cash is received. For example, assume that nonbank credit card sales of $1000 are made and reported to the card company on Jan.20. On Jan. 27, the card company deducts a service fee of $50 and sends $950 to the seller. These transaction are recorded by the seller are as follows:
销售也许页通过接受客户的非银行信用卡来进行（如美国运通卡）。这些销售必须在收到现金前直接报告给出卡公司。例如，假设非银行信用卡购买$1000的东西并在1月20日报告给出卡公司。在1月27日，出卡公司扣除$50的服务费并把$950划给卖家。这些交易被卖家记录如下：

Sales Discounts 销售折扣
As we mentioned in our discussion of purchase transactions, a seller may offer the buyer credit terms that include a discount for early payment, Such as 2/10, n/30. Such discounts are referred to by the seller as sales discounts. Sales discounts are considered to be a reduction in the amount initially recorded in Sales. In this sense, the balance of the sales discount account is viewed as a contra (or offsetting) account to Sales.
如我们在购买交易中所讨论及的，一个卖家可以提供给买方一个包含早付款的折扣的信用条款，比如2/10, n/30。这些折扣被卖家称作销售折扣。销售折扣被认为是销售中最初记录的数额的减少。这样，销售折扣帐的平衡被看作是销售的一个对方（或不均衡）账户。

Sales Returns and Allowances 退货和销售折让
Merchandise sole may be returned to the seller (sales return).The buyer may be allowed a reduction from the initial price at which th goods were sold because of defects or other reasons (sales allowance). If the return or allowance is for a sale on account, the seller usually issues the buyer a credit memorandum.
单独的商品可能会被退还给卖家（退货）。买家也许可以得到货物的最初卖价中的一个退款，因为商品缺陷或其它原因（销售折让）。若退货或折让是用于赊销，卖家通常签给买家一个贷记通知单。

Sales Taxes 营业税
Almost all states and many other taxing units levy a tax on sales of merchandise. Businesses that purchase merchandise for resale to others are normally exempt from paying sales taxes on their purchases. Only final buyers of merchandise normally pay sales taxes. The liability for the sales tax is incurred at the time the sale in made .
几乎所有的国家和许多其它收税单位都对商品的销售抽税。购买商品用于转售的商家通常在购买时被免除营业税。通常只有商品的最终买家来支付营业税。营业税的负债在销售时就产生了。

Answer 2

占的销售 收支从商品销售通常被辨认作为销售。 有时事务将使用一个更加确切的标题, 譬如商品销售。事务也许卖商品为现金。现金缘故通常被敲响(进入) 在收款机。当晚, 现金必须被扣除, 并且销售必须相信。 贩商怎么记录销售用对万事达卡或签证的用途被做? 销售对使用这样银行信用卡的顾客通常对待现售。信用卡收据(滑动) 为这些销售由卖主放置直接地入银行。通常, 银行收取服务费为处理信用卡销售。这些服务费应该被扣除对银行信用卡费用。 销售也许由接受并且做顾客的nonbank 信用卡(譬如American Express) 。这些销售必须直接地向信用卡公司报告在现金被接受之前。例如, 假设, nonbank 信用卡销售$1000 被做和向信用卡公司报告在Jan.20 。在1月27 日, 信用卡公司扣除服务费$50 和送$950 到卖主。这些交易由卖主记录是如下: 销售折扣 如同我们提及了在关于购买交易的我们的讨论, 卖主也许提供包括折扣为早期的付款, 譬如2/10, n/30 的买家信用证条款。这样折扣由卖主指销售折扣。销售折扣认为是对数额的减少最初地被记录在销售。这样, 销售贴现帐款的平衡被观看当a (或抵销) 帐户对销售。 销售回归和容限 商品脚底也许返回到卖主(销售return).The 买家也许允许减少从th 物品被卖由于瑕疵或其它原因的最初成本(销货折让) 。如果回归或容限是为销售在帐户, 卖主通常发布买家信用备忘录。 销售税 几乎所有状态和许多其它收税的单位征收一种税在商品销售。购买商品为转售对其他人的企业通常是豁免从支付销售税在他们的购买。唯一商品的最后的买家通常支付销售税。责任为销售税被招致在销售时候在做。

Answer 3

销售会计
从销货中所得的收入通常被定义为销售.
有时一个企业会用一个更准确的定义,比如商品的销售.一个企业或许会因为现金而卖出商品.现金款项常常被记入现金日记帐中.一天的营业结束后,现金被记入借方,而销售被记入贷方.

零售商怎样利用万事达信用卡或维萨信用卡来记录销售呢?那些用诸如此类银行卡的顾客对于他们的销售常被认做现金销售.售货者直接拿着记录这些交易的信用卡收据去银行(获得现金).通常,银行会对处理信用卡业务收取手续费.这些手续费应被记入银行信用卡费用的借方.

销售也可通过允许顾客的非银行卡(比如美国快递)达成.这些销售通常会在现今收到前直接汇报给信用卡公司.比如,假设非银行信用卡花费了1000美圆并且汇报在1月20号汇报给了信用卡公司.在1月27号,该公司扣除了50美圆服务费并把950美圆汇给了销货者.
这样的交易被销货者如下记录:

销售折扣
正如我们在讨论购买交易中提到的那样,一个卖家可能会被提供买家的贷款条件(信用)包括因提早付款而得到的折扣.比如2/10,n/10.这样的折扣常被卖家作为销售折扣.销售折扣常在交易的最初记录中被扣除.这样,销售折扣帐常被看作是与销售相反的帐项.

销售退回和津贴
商品仅可能被退回给卖家(销售退回).买家或许会因为货品的缺点或别的什么原因(销售津贴)而给予一个相对于最初销售价格来说的折扣.如果在帐目上记录销售的退回或津贴,卖家常常公布买家的买卖协议.

营业税
几乎所有的州和各种繁杂的单位都对于商品的销售征说.那些为了将商品专卖给其他人的企业在购买商品时允许被免除营业税.仅仅是最终购买者支付了营业税.营业税的义务在买卖达成的同时就产生了.