在线求等，财务会计专业英语翻译6小语段。万分感谢！万分感谢！

Question

1.accounting is an information system that identifies,measures,records and communicates relevant,reliable,consistent and comparable information about an organization's economic activities.Its objective is to help people make better decisions.2.The basis of accounting that recognizes revenue when earned,regardless when cash is received,and matches the expenses to the revenue,regardless of when cash is paid out,is known as the accrual basis of accounting,whereas the cash basis matches revenues received with expenses paid.3.When financial statements are prepared under the periodic system,the cost of goods sold and merchandise inventory are determined,In part,by conducting a physical count of inventory on hand.In contrast,a perpetual inventory system updates the Merchandise Inventory and Cost of Goods Sold acconunts each time an item is purchased or sold.4.   2/10,n/60means that the credit period is 60 days but the debtor may deduct 2% from the invoice amount if payment is made within 10 days of the invoice date.The 10 days is known as the discount period.5.   2/10,1/15,n/30 means a 2% discount can be taken if the invoice is paid during the first 10 day discount period,or a 1% discount can be taken if the invoice is paid during the next five days ,or the full invoice amount must be paid after the second discount period and within the 30-day credit period.6.Cash is the most ilquid asset and most subject to theft and fraud.Liquidity refers to how readily an asset can be converted into other types of assets,or is used to buy services or satisfy obligations.It then becomes essential to have a system of accounting procedures and records that will maintain adequate control over cash.

Answer 1

原文：(1)accounting is an information system that identifies,measures,records and communicates relevant,reliable,consistent and comparable information about an organization's economic activities.Its objective is to help people make better decisions.2.The basis of accounting that recognizes revenue when earned,regardless when cash is received,and matches the expenses to the revenue,regardless of when cash is paid out,is known as the accrual basis of accounting,whereas the cash basis matches revenues received with expenses paid.3.When financial statements are prepared under the periodic system,the cost of goods sold and merchandise inventory are determined,In part,by conducting a physical count of inventory on hand.In contrast,a perpetual inventory system updates the Merchandise Inventory and Cost of Goods Sold acconunts each time an item is purchased or sold.4. 2/10,n/60means that the credit period is 60 days but the debtor may deduct 2% from the invoice amount if payment is made within 10 days of the invoice date.The 10 days is known as the discount period.5. 2/10,1/15,n/30 means a 2% discount can be taken if the invoice is paid during the first 10 day discount period,or a 1% discount can be taken if the invoice is paid during the next five days ,or the full invoice amount must be paid after the second discount period and within the 30-day credit period.6.Cash is the most ilquid asset and most subject to theft and fraud.Liquidity refers to how readily an asset can be converted into other types of assets,or is used to buy services or satisfy obligations.It then becomes essential to have a system of accounting procedures and records that will maintain adequate control over cash.
翻译：(1)accounting是一个信息系统，识别，措施，记录和通信组织的客观经济activities.Its相关，可靠，一致和可比的信息是为了帮助人们更好的会计decisions.2.The基础，确认收入时，赢得了，无论何时收到现金，和收入相匹配的费用，不论支付现金时，是作为会计核算的权责发生制为基础而闻名，而现金的基础上匹配的收入与支出paid.3.When财务报表编制定期的制度下，出售的商品和商品库存成本是由hand.In对比进行库存实物清点，永续盘存系统更新，部分商品库存和商品销售成本acconunts每次一个项目购买或sold.4。2 / 10，n/60means，信贷期为60天，但如果付款是在10天，10天是已知的折扣period.5发票date.The的，债务人可以从发票金额中扣除2％。2 / 10，1 / 15，n/30意味着可以采取2％的折扣，如果发票是在第一个10天的优惠期支付，或可采取1％的折扣，如果发票是在未来5天支付，或必须经过第二个折扣期，在30天的信贷period.6.Cash支付的全部发票金额是最ilquid资产和最受到盗窃和fraud.Liquidity指随手资产的可转换成其他类型的资产，或用于购买服务或满足obligations.It然后变成必须有一个系统将维持对现金足够的控制程序和会计记录。

Answer 2

1.会计是一个信息系统,确认、计量、记录、报告相关的、可靠的、一致的信息经济管理活动。它的目标是帮助人们作出更好的决定。
2.会计的基础上获得收入时,以是滞取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用及债权和债务不论收到现金,称为权责发生制会计。
3.定期编制财务报表时，出售的商品和商品库存成本时，通过亲自盘点库存来确定其销售，与此相比，当财务报表要求按期准备的时候，在某种程度上说，售出物质的成本和库存的商品就是通过执行库存的实物盘点来决定性的（定期盘存制）。相比之下，永续盘存制更新商品库存量和已售出货物的成本是按某商品每次采购或出售的情况来记账的
4. 2/10,n/60指的是信用周期是60天，但是如果在发票日期的10天之内付款的话，债务人需可按发票金额获得2%折让。10天就作为折让期。
5. 2/10,1/15,n/30指的是：如果在第一个10天的折让期限内支付了发票，就可以获得2%的折扣，或者如果在之后的5天内支付了，就可以获得1%的折扣，或者30天的信用期内的第二个折扣期中仍然没有支付发票，那他就必须支付发票全额
6.现金是流动性最大的财产，但也最容易被盗和欺诈。流动性决定着一项资产可以转化为其他资产的难易，或者被用于购买其他服务或屡行某些义务的能力。因此，它对于建立一整套的记账程序和保持控制足够现金的账面极其重要。本回答被提问者采纳

Answer 3

1会计是一个信息系统，它识别。测量，记录，传达跟组织经济活动相关的。可信的，持续的。可比较的信息 ；
2在盈利的时候识别收入，不论是否已经收到现金；匹配获得收益相应的开支，不论是否已经支付现金；这就众所周知的会计的基本法则，然而现金的法则就是将所获收益匹配所付的支出。
3当财务报表要求按期准备的时候，在某种程度上说，售出物质的成本和库存的商品就是通过执行库存的实物盘点来决定性的（定期盘存制）。相比之下，永续盘存制更新商品库存量和已售出货物的成本是按某商品每次采购或出售的情况来记账的
4. 2/10,n/60指的是信用周期是60天，但是如果在发票日期的10天之内付款的话，债务人需可按发票金额获得2%折让。10天就作为折让期。
5. 2/10,1/15,n/30指的是：如果在第一个10天的折让期限内支付了发票，就可以获得2%的折扣，或者如果在之后的5天内支付了，就可以获得1%的折扣，或者30天的信用期内的第二个折扣期中仍然没有支付发票，那他就必须支付发票全额
6.现金是流动性最大的财产，但也最容易被盗和欺诈。流动性决定着一项资产可以转化为其他资产的难易，或者被用于购买其他服务或屡行某些义务的能力。因此，它对于建立一整套的记账程序和保持控制足够现金的账面极其重要。