[求助]一段审计报告的翻译 请各位老师帮忙看看 审计报告, 应收账款, 债务人, 产品, 程序

juveny

（五）应收账款及其坏账准备核算方法：                                                                               
   1、因销售商品、产品、提供劳务等，应向购货单位或接受劳务单位收取 款项。通常按实际发生额计价入账。                                                                               
   2、坏账 确认标准：对因债务人撤销、破产，依照法律清偿程序后确实无法收回 应收款项；因债务人死亡，既无遗产可清偿，又无义务承担人，确实无法收回 应收款项；因债务人逾期未履行偿债义务并有确凿证据表明，确实无法收回 应收款项，按照代表处管理权限批准核销。                                                                               
   3、坏账损失 核算方法：按个别认定法核算。                                                                               
5. Accounts receivables and the accounting method of provision for bad debts:                                       
1) Receivables arising from sales of merchandises, products, service provision, should be collected from purchasing units or service received units. Generally the receivables amount are charged into account at actual amount when the transactions occur.                                       
2) Standard of recognition of bad debts:                                        
Uncollected receivable items arising from repeal and liquidation of debtor after taking legal clearance procedures, from the death of debtor leaving no assets to pay off and nobody to assume the obligations, from receivable items that are overdue with strong evidence to show the debtors failed to repay obligations are considered as bad debts and shall be written off in accordance with the privilege of management level of the representative offices                                       
3) Accounting method for bad debt loss: Under specific identification method                                       

各位老师帮忙看看 这样翻译对吗