【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(yīng)當(dāng)在財務(wù)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(chǎn)負(fù)債表日或財務(wù)報表涵蓋的會計期間。（三）人民幣金額單位。（四）財務(wù)報表是合并財務(wù)報表的，應(yīng)當(dāng)予以標(biāo)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(yīng)當(dāng)按照功能分類，分為從事經(jīng)營業(yè)務(wù)發(fā)生的成本、管理費用、銷售費用和財務(wù)費用等。 Unit 10計算工資賬戶金額。工資會計處理應(yīng)向員工支付的費用和對其的債務(wù)。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(gòu)捐贈。員工的凈工資是應(yīng)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(yīng)當(dāng)在附注中披露與或有事項有關(guān)的下列信息：　　(一)預(yù)計負(fù)債?！　?．預(yù)計負(fù)債的種類、形成原因以及經(jīng)濟利益流出不確定性的說明?！　?．各類預(yù)計負(fù)債的期初、期末余額和本期變動情況?！　?．與預(yù)計負(fù)債有關(guān)的預(yù)期補償金額和本期已確認(rèn)的預(yù)期補償金額?！　?二)或有負(fù)債(不包括極小可能導(dǎo)致經(jīng)濟利益流出企業(yè)的或有負(fù)債)?！　?．或有負(fù)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(dān)保等形成的或有負(fù)債。 　　2．經(jīng)濟利益流出不確定性的說明?！　?．或有負(fù)債預(yù)計產(chǎn)生的財務(wù)影響，以及獲得補償?shù)目赡苄?；無法預(yù)計的，應(yīng)當(dāng)說明原因。　　(三)企業(yè)通常不應(yīng)當(dāng)披露或有資產(chǎn)。但或有資產(chǎn)很可能會給企業(yè)帶來經(jīng)濟利益的，應(yīng)當(dāng)披露其形成的原因、預(yù)計產(chǎn)生的財務(wù)影響等。與或有事項相關(guān)的義務(wù)同時滿足下列條件的，應(yīng)當(dāng)確認(rèn)為預(yù)計負(fù)債：該義務(wù)是企業(yè)承擔(dān)的現(xiàn)時義務(wù)；履行該義務(wù)很可能導(dǎo)致經(jīng)濟利益流出企業(yè)；該義務(wù)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(chǎn)流程的產(chǎn)出情況。第二，計算完工產(chǎn)品、已發(fā)出產(chǎn)品以及期末在產(chǎn)品的約當(dāng)產(chǎn)量。第三，期初在產(chǎn)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(dāng)產(chǎn)量乘以第4步得出的約當(dāng)單位成本（費用分配率）計算出成本。運用產(chǎn)品制造成本計算銷售成本。產(chǎn)品制造成本是企業(yè)在某一期間生產(chǎn)的完工產(chǎn)品的成本。制造企業(yè)的產(chǎn)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(chǎn)品的期初余額加上產(chǎn)品制造成本減去完工產(chǎn)品的期末余額等于公司的銷售成本。Unit18英翻中練習(xí) 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(wù)報表系依據(jù)一般公認(rèn)會計原則編制，可以公正表達公司在該財務(wù)年年底的財務(wù)狀況、該財務(wù)年度的經(jīng)營成果及財務(wù)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(yīng)當(dāng)保持應(yīng)有的職業(yè)謹(jǐn)慎，合理運用專業(yè)判斷，對審計風(fēng)險進行評估，制定并實施相應(yīng)的審計程序，以將審計風(fēng)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(yīng)當(dāng)將研究、評價內(nèi)部控制和評估審計風(fēng)險的過程及結(jié)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(yīng)當(dāng)充分了解控制環(huán)境，以評價被審計單位管理當(dāng)局對內(nèi)部控制及其重要性的態(tài)度、認(rèn)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(yīng)當(dāng)充分了解以下主要控制程序，以合理確定相關(guān)的審計程序：（一）交易授權(quán)；（二）職責(zé)劃分；（三）憑證與記錄控制；（四）資產(chǎn)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(nèi)部控制的研究與評價資料，但應(yīng)對其予以更新。 Unit18中翻英練習(xí)，應(yīng)當(dāng)對重要性水平作出初步判斷，以確 定所需審計證據(jù)的數(shù)量。重要性水平越低，應(yīng)當(dāng)獲取的審計證據(jù)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(yīng)當(dāng)匯總已發(fā)現(xiàn)但尚未調(diào)整的錯報或 漏報，以考慮其金額與性質(zhì)是否對會計報表的反映產(chǎn)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(chǎn)生重大影響的錯誤或舞弊獲取充分、適當(dāng)?shù)膶徲嬜C據(jù)，應(yīng)當(dāng)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