会计英文翻译1. Sales on account during 2006 amounted to $9,965,575

会计英文翻译
1. Sales on account during 2006 amounted to $9,965,575.
2. Payment received on accounts receivable during 2006 totaled $9,685,420.
3. During the year accounts receivable totaling $26,854 were deemed uncollectible and were written off.
4. Two accounts that had been written off as uncollectible in 2005 were collected in 2006. One account for $2,108 was paid in full. A partial payment of $1,566 was made by the Hanna Company on another account that originally had amounted to $2,486. The controller was reasonably sure this account would be paid in full because reliable reports were circulating that the trustee in bankruptcy for the Hanna Company would pay all obligations 100 cents on the dollar.
5. The Allowance for Bad Debts was adjusted to equal 3 percent of the balance in Accounts Receivable at the end of the year.
Questions
1. Analyze the effect of each of these transactions in terms of its effect on Accounts Receivable, Allowance for Doubtful Accounts, and any other account that may be involved, and prepare necessary journal entries.
2. Give the correct totals for Accounts Receivable and the Allowance for Doubtful Accounts as of December 31, 2006, after the transactions affecting them had been recorded.
3. Calculate the current ratio, acid-test ratio, and days’ receivables figures as of December 31, 2006. Assume that amounts for items other than those described in the case are the same as on December 31, 2005.

2006年的赊销总额达到了9,965,575. 美元
 在2006年应收帐款收到的金额总计为9685420美元.
在这一年里应收帐款里共计26854美元被视为坏账并被一笔勾销.
在2005年作为坏帐被注销了的两个帐户收集在了2006年里.一个2108美元的账户是全部付清.汉娜公司用另一个帐户部分支付了1566美元,最初总额为2486美元.控制器来确保这个帐户会全额付清是合理的,因为据可靠的消息流传说,汉娜公司的破产管理人将偿还所有的债务
宿舍要断网了,翻译不完了.明天可以吗?
再问： 可以
再答：   5.备抵呆账均衡于年底应收账款的百分之三分析这些交易对应收帐款,备抵可疑帐户,和任何其他账户以及其他可能涉及到的账户的影响,并准备必要的日记帐。在交易影响被记录之后，给出自2006年12月31日起正确的应收帐款总数和备抵可疑帐户总数。自2006年12月31日起，计算流动比率，酸性测验比率和每天的应收款项数据。假设除了案例中被描述的那些以外，其他的所有项目都同2005年12月31日一样。