英语翻译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 acc

英语翻译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 acc
英语翻译
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.

英语翻译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 acc
要完整翻译成中文还是帮你回答问题?
1 2006年赊销金额为$9,965,575.
2.2006年应收账款的收款金额为 $9,685,420.
3.在所有应收账款中有$26,854 认定为不能收到款并且核销了
4.2005年认为不能收到款并且核销的两笔往来帐在2006收到款了.一笔是 $2,108 ,全额付款；另一笔往来帐收到海南公司的部分款项,金额 $1,566 ,而原来的金额$2,486.管理员曾经一度有理由相信这笔往来帐会收到全额的,因为有可靠的报告显示海南公司破产的托管人将会用美元偿还100%的债务.
5 坏账准备在年底时按照应收账款余额的3%做相应调整
问题：
1.分析这些经济业务在应收账款中、坏账准备、还有其他可能涉及到的科目,编写必要的分录
2.在记录这些影响应收账款、坏账准备的经济业务之后,计算2006年12月31日应收账款、坏账修正值的金额,
3.计算流动比率,速动比率（酸性比率）,在12月31日应收账款的天数.假设除了在此案例中的项目的总数与2005年12月31日相同

1。在2006年销售账户总额为9965575美元。
2。付款收到应收帐款在2006年总计9685420美元。
3。在这一年里应收帐款共计26854美元被视为不可收回的和被一笔勾销。
4。两个帐户被取消了在2005年作为坏帐收集在2006年。2108美元是一个占全部付清。一个部分支付1566美元是由汉娜公司在另一个帐户,最初曾达到2486美元。控制器是确信这个帐户会全额偿付,...

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1。在2006年销售账户总额为9965575美元。
2。付款收到应收帐款在2006年总计9685420美元。
3。在这一年里应收帐款共计26854美元被视为不可收回的和被一笔勾销。
4。两个帐户被取消了在2005年作为坏帐收集在2006年。2108美元是一个占全部付清。一个部分支付1566美元是由汉娜公司在另一个帐户,最初曾达到2486美元。控制器是确信这个帐户会全额偿付,因为可靠的报道流传,破产管理人的汉娜公司将支付所有义务对美元100美分。
5。备抵呆账是调整平等3%的平衡在应收帐款在今年年底。
问题
1。分析了每种交易的影响而言,其效果在应收帐款,备抵可疑帐户,和任何其他账户,可以参与进来,并准备必要的日记。
2。给正确的总数应收帐款和备抵可疑帐户截至2006年12月31日,在事务影响他们已经记录。
3。计算当前的比例,比率,和天刁钻的应收款项数据截至2006年12月31日。假设金额以外的其他项目中所描述的案例一样,都是2005年12月31日。

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