英语翻译Wool and Looe are in partnership sharing profits in the

英语翻译
Wool and Looe are in partnership sharing profits in the ratio 4:3 respectively after allowing for a salary of £3,000 per year for Wool.The following Trial Balance has been extracted at the end of the six month period ended on 31 March 2008:
£ £
Fixed assets – cost 37,000
accumulated depreciation 15,000
Stock at 1 October 2007 12,300
Debtors 9,750
Provision for doubtful debts 1,200
Bank 2,100
Cash 800
Creditors 4,750
Prepayments 425
Accruals 380
Sales 112,300
Purchases 78,100
Distribution costs 12,100
Administrative expenses 9,200
Partners’ accounts – Wool 14,175
Looe ______ 9,770
159,675 159,675
The following additional information is available:
(1) Stock at 31 March 2008 cost £14,100
(2) Bad debts (to be charged to administrative expenses) of £150 are to be written off and the
provision for doubtful debts adjusted to 6% of debtors
(3) Depreciation is to be charged at 20% per year,on a straight-line basis,on fixed assets costing £25,000.Depreciation is to be charged at 30% per year,on a reducing balance basis,on the remaining fixed assets which have accumulated depreciation of £4,800.All depreciation is to be charged to administrative expenses
(4) Prepaid distribution costs have been overstated by £140 and accrued administrative expenses have been understated by £180
(5) Cheques totalling £520 were sent out before 31 March 2008,but not recorded.Of this amount £300 is for distribution costs and the remainder for administrative expenses.These expenses have not been included in accruals.
REQUIRED
(a) Prepare the Trading,Profit and Loss and Appropriation Account of the partnership for the six months ended 31 March 2008 and a Balance Sheet at that date.
(21 marks)
Wool and Looe are unhappy with the net profit calculated in (a) above.Wool suggests that the easiest way to improve it would be to increase the value placed on stock at 31 March 2008.Looe is not convinced,suggesting that this change would reduce profit as well as not being acceptable accounting practice.
REQUIRED
(b) Briefly discuss whether or not Looe is correct.(4 marks)

本人的手工专业翻译:
Wool and Looe are in partnership sharing profits in the ratio 4:3 respectively after allowing for a salary of £3,000 per year for Wool.
WOOL和LOOE以合伙人的形式合作,以4:3的比例分配利润,并且给与WOOL 3000的工资.
The following Trial Balance has been extracted at the end of the six month period ended on 31 March 2008:
以下式算平衡表是2007年10月1日到2008年3月31日的记录 (直译就是2008年3月1日之前的那半年)
£ £
Fixed assets – 固定资产
cost 原值 37,000
accumulated depreciation 累计折旧 15,000
Stock at 1 October 2007 2007年10月1日存货 12,300
Debtors 应收帐款 9,750
Provision for doubtful debts 坏账准备 1,200
Bank 银行存款 2,100
Cash 现金 800
Creditors 应付账款 4,750
Prepayments 预付帐款 425
Accruals 预提费用 380
Sales 销售 112,300
Purchases 购买存货 78,100
Distribution costs 运输费用 12,100
Administrative expenses 管理费用 9,200
Partners’ accounts 合伙人的账户(备注:相当于公司里面的所有者权益,在partnership这种形式里面不叫EQUITY,就当成是合伙人的权益)– Wool 14,175
Looe ______ 9,770
159,675 159,675
The following additional information is available:以下是补充信息
(1) Stock at 31 March 2008 cost £14,100
存货成本于2008年3月31日是14100
(2) Bad debts (to be charged to administrative expenses) of £150 are to be written off and the
provision for doubtful debts adjusted to 6% of debtors
注销坏账150(记录在管理费用里面),计提的坏账准备调整为6%的应收帐款的余额
(3) Depreciation is to be charged at 20% per year,on a straight-line basis,on fixed assets costing £25,000.固定资产原值为25,000的资产采用直线折旧法,每年计提折旧是其原值的20%
Depreciation is to be charged at 30% per year,on a reducing balance basis,on the remaining fixed assets which have accumulated depreciation of £4,800.
对于累计折旧为4,800的剩余的固定资产采用30%的加速折旧法
All depreciation is to be charged to administrative expenses所有折旧均计入管理费用
(4) Prepaid distribution costs have been overstated by £140 and accrued administrative expenses have been understated by £180
预付运输费用虚增了140,预提管理费用虚减了180
(5) Cheques totalling £520 were sent out before 31 March 2008,but not recorded.金额为520的支票2008年3月31日开出,但没有记录在账
Of this amount £300 is for distribution costs and the remainder for administrative expenses.其中300是属于运输费用,余下的是管理费用 These expenses have not been included in accruals.这些费用都已经记录在预提费用里面.
REQUIRED
(a) Prepare the Trading,Profit and Loss and Appropriation Account of the partnership for the six months ended 31 March 2008 and a Balance Sheet at that date.编制销售,损益和其他适当的账户去记录2008年3月31日及之前半年的分录,并且准备该日的科目余额表
(21 marks)21分
Wool and Looe are unhappy with the net profit calculated in (a) above.WOOL对A计算出来的净利润不满意 Wool suggests that the easiest way to improve it would be to increase the value placed on stock at 31 March 2008.WOOL建议增加净利润的方式就是提高2008年3月31日的存货价值Looe is not convinced,suggesting that this change would reduce profit as well as not being acceptable accounting practice.LOOE不同意,它认为这样的做法会减少利润并且不符合公认的会计做法
REQUIRED 要求
(b) Briefly discuss whether or not Looe is correct.简单讨论LOOE这么做对不对 (4 marks)
4分
楼下的,关键是那个GOOGLE的翻译真是错漏百出啊!要是我看着这样的中文,根本没办法做题.All depreciation is to be charged to administrative expenses
这句居然翻译成,所有折旧由政府行政开销,真是吓死人了.
我没有否定LS答案的意思,但大家用GOOGLE翻译不适用于专业性强的文章,因为很多词在专业里面有固定用法和特定的意思.