Question

高分悬赏英文翻译！！！（4.2）

The total amount written off against the allowance account during a period will rarely be equal to the amount in the account at the beginning of the period. The allowance account will have a credit balance at the end of the period if the write-offs during the period are less than the beginning balance. It will have a debit balance if the write-offs exceed the beginning balance. However, after the year-end adjusting entry is recorded, the allowance account should have a credit balance. The flow into and out of the allowance account can be shown as in the illustration at the left.
An account receivable that has been written off against the allowance account may later be collected. In such cases, the account should be reinstated by an entry that reverses the write-off entry. The cash received in payment should then be recorded as a receipt on account. For example, assume that the account of $610 written off in the preceding entry is later collected on June 10. The entry to reinstate the account and the entry to record its collection are as follows:
June 10 Account Receivable—John Parker 610
Allowance for Doubtful Accounts 610
To reinstate account written off earlier in the year.

10 Cash 610
Accounts Receivable—John Parker 610
To record collection on account.
The preceding entries can be combined. However, recording two separate entries in the customer’s account, with proper notation of the write-off and reinstatement, provides useful credit information.
Estimating Uncollectibles:
How is the amount of uncollectible accounts estimated? The estimate of uncollectibles at the end of a fiscal period is based on past experience and forecasts of the future. When the general economy is doing well, the amount of uncollectible expense is normally less than it would be when the economy is doing poorly. The estimate of uncollectibles is usually based on either (1) the amount of sales, as shown on the income statement for the period, or (2) the amount of the receivable, as shown on the balance sheet at the end of the period, and the age of the receivable accounts.
Estimate Based on Sales:
Accounts receivable are created by credit sales. The amount of credit sales during the period may therefore be used to estimate the amount of uncollectible accounts expense. The amount of this estimate is added to whatever balance exists in Allowance for Doubtful Accounts. For example, assume that the allowance account has a credit balance of $700 before adjustment. It is estimated from past experience that 1% of credit sales will be uncollectible. If credit sales for the period are $300,000, the adjusting entry for uncollectible accounts at the end of the period is as follows:
Adjusting Entry
Dce. 31 Uncollectible Accounts Expense 3000
Allowance for Doubtful Accounts 3000

Answer 1

总额被注销反对容限帐户在期间与数额很少将是相等的在帐户在期间的初期。容限帐户将有账上贷方余额在期间的结尾如果注销在期间是较少比起点平衡。它将有帐上借方余额如果注销超出起点平衡。但是, 在年底调整的词条被记录之后, 容限帐户应该有账上贷方余额。流程入和在容限帐户外面可能被显示和在例证在左边。被注销了反对容限帐户的应收帐款也许以后被收集。在这些情况下, 帐户应该由扭转注销词条的词条复原。现金被接受在付款应该然后被记录作为一张收据在帐户。例如, 假设, 帐户$610 被写在在先的词条以后被收集在6月10 日。词条复原帐户和词条记录它的汇集是如下: 6月10 日帐户应收约翰・Parker 610 呆帐折让610 复原帐户年初被注销。 10 现金610 个帐户应收约翰・Parker 610 记录汇集在帐户。在先的词条可能被结合。但是, 记录二个不同词条在客户帐户, 与注销和复原的适当的记法, 提供有用的资信调查。估计无法收集的: 相当数量呆帐怎么估计? 无法收集的估计在一个财政期间的结尾根据未来的经验和展望。当一般经济做着很好, 相当数量无法收集的费用比它通常是较少经济穷地做着。无法收集的估计依照被显示依照被显示通常根据或(1) 相当数量销售, 在收入报告为期间, 或(2) 相当数量应收, 在资产负债表在期间, 和应收的帐户的年龄的结尾。估计根据销售: 应收帐款由赊销创造。相当数量赊销在期间也许因此使用估计相当数量呆帐费用。相当数量这个估计增加来任何平衡存在在呆帐折让。例如, 假设, 容限帐户有账上贷方余额$700 在调整之前。它从经验估计, 1% 赊销无法收集的。如果赊销为期间是$300,000, 调整的词条为呆帐在期间的结尾是如下: 调整的词条12月31 日呆帐费用3000 呆帐折让3000

Answer 2

翻译如下:

总金额注销免税额帐户期间，将是绝无仅有的数额相等，在该账户在一开始的时期。免税额帐户将有存款余额，在期限结束时，如果注销期间小于期初余额。这将有借方余额，如果注销超出期初余额。但是，在今年底调整入境记录，免税额帐户应该有存款余额。流入及流出的免税额帐户，可以显示在插图在左边。
与应收账款已被注销免税额帐户稍后可能会收。在这种情况下，该帐户应予以恢复，由一名入境逆转注销入境。所收到的现金付款，然后被记录为一张收据上户口。举例来说，假定该帐户的610元注销的，在此之前的入职，是后来收集到6月10日。入境恢复户口和入学，以记录其收集内容如下：
6月10日应收账款-约翰派克610
备抵呆帐610
恢复户口注销，在今年早些时候。

10个现金610
应收账款-约翰派克6 10
记录集。
前款参赛作品可以相互结合。不过，录制两个不同的作品中，客户的账户，在适当的乐谱的注销和恢复，提供了有用的信用信息。
估算uncollectibles ：
又是怎样的金额无法收回账款的估计？估计uncollectibles在去年底的财政期，是根据过去的经验和展望未来。当整体经济表现良好，而这笔款项无法收回的费用一般少于会时，经济表现差强人意。估计uncollectibles通常是要么基于（ 1 ）总额的销售，显示在收入报表内，或（ 2 ）数额的应收款，表现出对资产负债表，在此期限结束时，和年龄的应收账款。
按营业额：
应收账款所造成的信贷销售。额信贷销售期间，因此，可以用来估算金额无法收回账款的牺牲。数额这项估计是为了什么平衡存在的备抵呆帐。举例来说，假定免税额帐户内有余额700元，调整前。据估计，从过去的经验中有1 ％的信贷销售，将无法收回。如果信用销售期限是30万元，调整入境无法收回账款，在期限结束时，是如下：
调整入境
副总裁。 31无法收回账款牺牲3000名
备抵呆帐账户3000个