备 $12000
(2) Debit: Allowance for Doubtful Accounts $500 Credit: Accounts Receivable $500 (3) Debit: Accounts Receivable $500
Credit: Allowance for Doubtful Accounts $500 Debit: Cash $500
Credit: Accounts Receivable $500 四、英译汉 （40分）
(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.
会计准则不像自然法则那样天生就存在等待人类去探索。会计准则需要人类在财务报告最重要目标的指引下去不断发展。很多时候我们认为会计准则就
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像一场组织运动的规则（例如足球或篮球的规则） (2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments. 会计有特定的流程。在这个流程中现金收支在一定时间内通过一些特定方式流入流出并产生收入。收入代表一个公司在某一时间段的经济效益。收入这个概念在现实世界中包含着大量决策和评判。 （3）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the
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decision-making process. Therefore, accounting is also called “the language of business”.
会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。会计信息主要提供给公司所有者、经营者、投资者和其他使用者以帮助他们决策。所以，会计又被称为“公司的语言”。
（4）The use of accounting information is not limited to the business world. We live in an ear of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to be eligible for a college scholarship.
会计信息的运用并不限于商业界。会计在我们生活中无处不在。个人需要记录他的收入并整理他的纳税申报表。当一个需要申请贷款、信用卡或奖学金时，他通常需要提供个人会计信息来获得申请资格。
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