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这两句会计专业英语的英语翻译,求大神赐教

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这两句会计专业英语的英语翻译,求大神赐教
⒊ The scope of accounting includes first identifying economic events, then measuring, recoding, summarizing, and reporting the information to users.
⒋ The allowance method estimates the total bad debts that are expected to result from the current period’s sales, and records the expense during the same period as the related sale.
3. 会计的范围包括:第一指出经济事件;接着是测量,记录,总结和报告信息给使用者.
4. 准备的方法估计坏账的总数是现期间销售的期望结果和在相同期间与相关销售记录的费用.