【正文】 ancial statements, disclose the following items: (1)the name of the presenting enterprise。 (2)the balance sheet date or the accounting period covered by the financial statements。 (3)the unit of RMB amount。 (4)If the financial statements are consolidated financial statements, an indication shall be given.企業(yè)應當在財務報表的顯著位置至少披露下列各項：（一）編報企業(yè)的名稱。（二）資產負債表日或財務報表涵蓋的會計期間。（三）人民幣金額單位。（四）財務報表是合并財務報表的，應當予以標明。 expenses shall, on the basis of functions, be classified into costs, administrative expenses, sale expenses and financial expenses occurred in business operation.費用應當按照功能分類，分為從事經營業(yè)務發(fā)生的成本、管理費用、銷售費用和財務費用等。 Unit 10計算工資賬戶金額。工資會計處理應向員工支付的費用和對其的債務。雇主必須在員工薪金中扣除所得稅和聯(lián)邦保險捐助稅，并且向政府交納這些工資稅。另外，許多員工允許其雇主通過減除工資來交納保險費用、工會會費以及向慈善機構捐贈。員工的凈工資是應計工資減去工資稅和選擇性扣除項目之后的數(shù)額。An enterprise shall, in its notes, disclose the information pertinentto the Contingencies as follows:(1) Estimated debts(a) The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits。(b) The changes at the beginning and the end of the period, and the current changes in the estimated debts。(c) The amount of expected pensations pertinent to the estimated debts, and the amount of excepted pensation that has been recognized in the current period.(2) Contingent debts (excluding those contingent liabilities that caused little possibility of any outflow of economic benefits).(a) The types and causes of the contingent debts, consisting of the contingent debts arising from discounted mercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided for the debts of other enterprises。(b) An explanation for the uncertainty of the outflow of the economic benefits。(c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained.(3) In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc.企業(yè)應當在附注中披露與或有事項有關的下列信息：　　(一)預計負債。　　1．預計負債的種類、形成原因以及經濟利益流出不確定性的說明。　　2．各類預計負債的期初、期末余額和本期變動情況?！　?．與預計負債有關的預期補償金額和本期已確認的預期補償金額?！　?二)或有負債(不包括極小可能導致經濟利益流出企業(yè)的或有負債)?！　?．或有負債的種類及其形成原因，包括已貼現(xiàn)商業(yè)承兌匯票、未決訴訟、未決仲裁、 對外提供擔保等形成的或有負債。 　　2．經濟利益流出不確定性的說明?！　?．或有負債預計產生的財務影響，以及獲得補償?shù)目赡苄?；無法預計的，應當說明原因?！　?三)企業(yè)通常不應當披露或有資產。但或有資產很可能會給企業(yè)帶來經濟利益的，應當披露其形成的原因、預計產生的財務影響等。與或有事項相關的義務同時滿足下列條件的，應當確認為預計負債：該義務是企業(yè)承擔的現(xiàn)時義務；履行該義務很可能導致經濟利益流出企業(yè)；該義務的金額能夠可靠地計量。The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously:That obligation is a current obligation of the enterprise。It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation。 and The amount of the obligation can be measured in a reliable way.Unit 15核算某部門的成本包含5個步驟。第一，確定生產流程的產出情況。第二，計算完工產品、已發(fā)出產品以及期末在產品的約當產量。第三，期初在產品加上本期發(fā)生成本等于最終成本。第四，計算每種投入的單位成本。第五，由第2步得出的約當產量乘以第4步得出的約當單位成本（費用分配率）計算出成本。運用產品制造成本計算銷售成本。產品制造成本是企業(yè)在某一期間生產的完工產品的成本。制造企業(yè)的產品制造成本取代了商業(yè)企業(yè)的采購成本。對于制造企業(yè)來說，完工產品的期初余額加上產品制造成本減去完工產品的期末余額等于公司的銷售成本。Unit18英翻中練習 an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with of the Generally Accepted Accounting Principles (GAAP) and are able to fairly present the pany39。s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year. 在無保留審計意見書里，審計師確證公司的財務報表系依據一般公認會計原則編制，可以公正表達公司在該財務年年底的財務狀況、該財務年度的經營成果及財務狀況的變動情形。 CPA should maintain professional skepticism， apply professional judgment reasonably to assess the audit risk and to design and perform relevant audit procedures in order to reduce the audit risk to an acceptable level. 注冊會計師應當保持應有的職業(yè)謹慎，合理運用專業(yè)判斷，對審計風險進行評估，制定并實施相應的審計程序，以將審計風險降低至可接受的水平。 CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers. 注冊會計師應當將研究、評價內部控制和評估審計風險的過程及結果記錄于審計工作底稿。 CPA should obtain an understanding of the control environment sufficient to assess the attitudes， awareness and actions of the entity39。s management regarding internal controls and their importance. 注冊會計師應當充分了解控制環(huán)境，以評價被審計單位管理當局對內部控制及其重要性的態(tài)度、認識和措施。 CPA should obtain an understanding of the following major control procedures sufficient to determine the relevant audit procedures reasonably：（1） the authorization of transactions；（2） the assignment of responsibility；（3） the control of supporting documents and records；（4） access to assets and use of records； and（5） any independent checking.注冊會計師應當充分了解以下主要控制程序，以合理確定相關的審計程序：（一）交易授權；（二）職責劃分；（三）憑證與記錄控制；（四）資產接觸與記錄使用；（五）獨立稽核。 a continuing engagement， the CPA may make use of the information relating to the study and evaluation of internal controls obtained in prior periods， but will need to update it. 如持續(xù)接受委托，注冊會計師可利用上期對內部控制的研究與評價資料，但應對其予以更新。 Unit18中翻英練習，應當對重要性水平作出初步判斷，以確 定所需審計證據的數(shù)量。重要性水平越低，應當獲取的審計證據越多。 When preparing the audit plan, the CPA should make a preliminary assessment of the materiality level to determine how much audit evidence is required. The lower the materiality level， the more audit evidence should be obtained. ，應當匯總已發(fā)現(xiàn)但尚未調整的錯報或 漏報，以考慮其金額與性質是否對會計報表的反映產生重大影響。 When evaluating the results of the audit， the CPA should aggregate the detected but uncorrected misstatements or omissions to consider whether their amount and nature would have a material effect on the financial statements. ，注冊會計師無法就可能存在的對會計報表產生重大影響的錯誤或舞弊獲取充分、適當?shù)膶徲嬜C據，應當發(fā)表保留意見或拒絕表示意見。 If there are limitations on the scope imposed by the entity of the audit， which preclude the CPA from ob