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Translate the following sentence into English. “当费用入账时款项已经付出，或者是款项已经提前付出，那么这项费用就减少了资产。”

A、An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance.

B、An expense reduces fixed assets if payment occurs at the time that the expense is recorded or if payment has been made in advance.

C、An expense increase assets if payment occurs at the time that the expense is recorded or if payment has been made in advance.

D、None of the above.

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更多“Translate the following senten…”相关的问题

第1题

Translate the following sentence into English. “缴入股本是股东对公司的投资金额。”

A、The amounts invested in a corporation by its stockholders are called paid-in capital.

B、The amounts invested in a corporation by its stockholders are called paid-up capital.

C、The amounts invested in a corporation by its holders are called paid-in capital.

D、None of the above.

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第2题

Translate the following sentence into English. “没有转移到买方一边的运货费要算作售货费用。”

A、Freight charges not passed to the buyer are recognized as sale expenses.

B、Freight charges passed to the buyer are recognized as selling expenses.

C、Freight charges not passed to the buyer are recognized as selling expenses.

D、None of the above.

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第3题

Translate the following English into Chinese. The ...

Translate the following English into Chinese. The Beijing–Shanghai High-Speed Railway is a 1,318-kilometre long high-speed railway that connects two major economic zones in People’s Republic of China: the Bohai Economic Rim and the Yangtze River Delta. Construction began on April 18, 2008, and a ceremony to mark the completion of track laying was held on November 15, 2010. The line opened to the public for commercial service on June 30, 2011. This rail line is the world’s longest high-speed line ever constructed in a single phase.

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第4题

Translate the following sentence into English. “利率的变动不是影响债券市价的惟一因素。”

A、Changes in the current level of interest rates are not the only factor influencing the market prices of bonds.

B、Changes in the uncurrent level of interest rates are not the only factor influencing the market prices of bonds.

C、Changes in the current level of interest rates are not the only factor influencing the market prices of bonds payable.

D、None of the above.

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第5题

Translate the following sentence into English. “当债券的合同利率高于相似债券的市场利率时，债券溢价发行。”

A、When the contract rate exceeds the market rate for similar bonds, they sell at a bond.

B、When the contract rate exceeds the market rate for similar to bonds, they sell at a premium.

C、When the contract rate exceeds the market rate for similar bonds, they sell at a premium.

D、None of the above.

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第6题

Translate the following selection into English. Then compare your translation with the suggested version provided by the instructor and analyze the differences in terms of choices of words , sentences patterns , transitions between ideas and conciseness . 很多生物（）,则指人倾向于从真实或假想的他者角度来聚焦自我、关注旁人可以了解的自我的某些方面,如外表、行为等。更强的私我意识意味着更好的自我认知,以及不论是好是坏都想增进自我认知的更浓厚兴趣。因此,这类人更能表里如一,言行一致。公我意识意味着在意别人对自己的看法。公我意识强的人更容易屈从于群体压力,并能更准确判断别人对自己的评价

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第7题

Translate the following special term into English. “管理费用”

A、operating expense

B、financial charge

C、administrative expense

D、None of the above.

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第8题

Translate the following sentence into English. “库藏股票是公司发行后又购回，但不予注销的股票。”

A、Outstanding stock may be defined as shares of a corporation’s stock which have been issued and then required, but not canceled.

B、Treasury stock may be defined as shares of a corporation’s stock which have been issued and then required, but canceled.

C、Treasury stock may be defined as shares of a corporation’s stock which have been issued and then required, but not canceled.

D、None of the above.

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第9题

Translate the following sentence into English. “股票股利是公司按普通股股东持股比例分配新增股份。”

A、Stock dividend is a term used to describe a distribution of unadditional shares of stock to a company’s stockholders in proportion to their present holdings.

B、Stock dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.

C、Dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.

D、None of the above.

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第10题

Translate the following sentence into English. “债券越接近到期日，其市价越接近到期值。”

A、The more a bonds nears its maturity date, the more market price of the bond moves toward the maturity value.

B、The more a bond nears its maturity date, the more market price of the bond moves toward the value.

C、The more a bond nears its maturity date, the more market price of the bond moves toward the maturity value.

D、None of the above.

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