英语翻译有些句子我实在翻译不来.内容如下1.Note payable is due in 5 annual instal

英语翻译
有些句子我实在翻译不来.内容如下
1.Note payable is due in 5 annual installments of $60,000 starting on starting Aug.31,2013.Interest at 5% is also due annually on the same date.
2.Investments include $15,000 in Treasury bills purchased on December 15,2012 that mature on February 15,2013.The balance of the investment account consists of investments that management intends to hold for 2 or more years.
3.Loss on store closing represents an operating loss of $95,000 and a $10,000 gain on the disposal of store assets.The store assets had a book value of $50,000.The store closed on May 31,2012 and qualified as a component of an entity.
4.Depreciation is calculated on a straight line basis over 8 years.The entry has been properly made for the period.
5.The allowance for uncollectible accounts is estimated based on an aging of receivables.The December 31,2012 aging schedule shows that the amount of uncollectible accounts is $30,000
6.Inventories are recorded using FIFO perpetual basis and adjusted to the lower of cost or market.All adjustments for the year end physical inventory have been properly recorded.
7.Annual rent for all stores is $300,000.The last rent payment was made on November 1,2012 for $75,000 which represents the rent for December,2012,January and February 2013.The entry included a debit to rent expense.
8.Common stock represents 200,000 shares issued of the 300,000 shares authorized.The stock has $1 par value.
9.On January 31,2013 Dave's Corp.issued 20,000 shares of common stock for $5.00 per share.The financial statement date is December 31,2012 and the statements will not be issued until March 1,2013.
10.Dave's Corp.purchased $350,000 in inventory during 2012 from Guitars'R'Us.The CFO of Dave's Corp.is the brother of the owner of Guitars'R'Us.
11.Payment was received on December 20,2012 for instruments to be delivered on January 10,2013.The December 20,2012 journal entry included a debit to cost of goods sold for $11,000 and a credit to Sales Revenue for $20,000.
12.Analyze the activity in Furniture & Fixtures and the related accum deprec to determine the cash flow from the acquisition/disposal of assets
13.Current maturities of long term debt are included in the financing section of the statement

1.从2013年8月31日开始,应付票据60000美元为5年分期付款.并在分期付款日支付5%的利息.
2.在2012年12月15日投资购买15000美元的国债至2013年2月15日.投资账户的余额由于投资管理要坚持2年以上.
3.在商店关门时损失是95000美元,商店的资产处置所得10000美元,运营亏损.商店的资产账面价值为50000美元.商店在2012年5月31日关闭.
4.按直线法计提折旧,折旧年限为8年.
5.无法收回的坏账是基于应收账款账龄估计.2012年12月31日的帐龄分析表表明无法收回的应收账款的金额是30000美元
6.使用先进先出法来计算库存.在年终盘点所有的调整已经正确地记录
7.前面不会翻译,包括借记租金费用.
8.普通股代表200000股发行的300000股的授权.股票的面值是1元.
9.2013年1月31日,戴夫的公司发行了20000股普通股,每股5美元.财务报表的日期是2012年12月31日,报表将不会发布到2013年3月1日.
10.戴夫的公司购买了350000美元的库存,在2012 guitars'r' CFO戴夫公司是我们的guitars'r'us主人的兄弟.
11.仪器预付款将在2013年1月10日收到.2012年12月20日包括借记到商品的售价为11000美元,而信用销售收入为20000美元的成本.
12.分析家具装置的活动和相关的累积deprec确定从资产/处理获取现金流量
13.目前的长期债务都包含在融资部
写的好辛苦啊,可能有错误,望采纳!谢谢!可以加Q：421443076共同学习!