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英语翻译1.Accountants must fully disclose all relevant informati

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英语翻译
1.Accountants must fully disclose all relevant information that assists users to understand financial reports.Business,governments and the public depend on the accounting profession to provide fair financial reporting and business advisory services.
2.The accounting cycle begins with Journal Entries,These are a chronological record of financial activities stored in a book of original entry called the General Journal.Posting is the process of copying data from the General Journal to each Ledger account.Finally,a trial balance of the dollar balances of all accounts in the General Ledger is made to assure accounts are in balance.
3.Interest is the cost of borrowing or of delayed payment.The borrower pays interest and reports interest expense,while the payee records interest earned as the revenue on the income statement.
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英语翻译1.Accountants must fully disclose all relevant informati
1.会计师必须充分披露所有相关信息,帮助使用者理解财务报告.商业,政府和公众依赖于会计所提供公正的财务报告及商业咨询服务.
2.会计周期以日记条目开始,这些按年代顺序记录的金融活动记载在一本原始记录本上被称为一般期刊.张贴是一个将一般杂志上每个分账复制数据的过程.最后,在所有账户总分类账上的试算表,美元结余是为了保证账户的平衡.
3.利息是借款成本或延迟付款.借款人支付利息和报告利息开支,而收款人将利息作为收入记录在损益表上.