【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(cái)務(wù)報(bào)表的顯著位置至少披露下列各項(xiàng)：（一）編報(bào)企業(yè)的名稱(chēng)。（二）資產(chǎn)負(fù)債表日或財(cái)務(wù)報(bào)表涵蓋的會(huì)計(jì)期間。（三）人民幣金額單位。（四）財(cái)務(wù)報(bào)表是合并財(cái)務(wù)報(bào)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(fèi)用應(yīng)當(dāng)按照功能分類(lèi)，分為從事經(jīng)營(yíng)業(yè)務(wù)發(fā)生的成本、管理費(fèi)用、銷(xiāo)售費(fèi)用和財(cái)務(wù)費(fèi)用等。 Unit 10計(jì)算工資賬戶(hù)金額。工資會(huì)計(jì)處理應(yīng)向員工支付的費(fèi)用和對(duì)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(xiǎn)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(guò)減除工資來(lái)交納保險(xiǎn)費(fèi)用、工會(huì)會(huì)費(fèi)以及向慈善機(jī)構(gòu)捐贈(zèng)。員工的凈工資是應(yīng)計(jì)工資減去工資稅和選擇性扣除項(xiàng)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(xiàng)有關(guān)的下列信息：　　(一)預(yù)計(jì)負(fù)債。　　1．預(yù)計(jì)負(fù)債的種類(lèi)、形成原因以及經(jīng)濟(jì)利益流出不確定性的說(shuō)明?！　?．各類(lèi)預(yù)計(jì)負(fù)債的期初、期末余額和本期變動(dòng)情況?！　?．與預(yù)計(jì)負(fù)債有關(guān)的預(yù)期補(bǔ)償金額和本期已確認(rèn)的預(yù)期補(bǔ)償金額?！　?二)或有負(fù)債(不包括極小可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的或有負(fù)債)?！　?．或有負(fù)債的種類(lèi)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(duì)外提供擔(dān)保等形成的或有負(fù)債。 　　2．經(jīng)濟(jì)利益流出不確定性的說(shuō)明。　　3．或有負(fù)債預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響，以及獲得補(bǔ)償?shù)目赡苄裕粺o(wú)法預(yù)計(jì)的，應(yīng)當(dāng)說(shuō)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(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益的，應(yīng)當(dāng)披露其形成的原因、預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響等。與或有事項(xiàng)相關(guān)的義務(wù)同時(shí)滿(mǎn)足下列條件的，應(yīng)當(dāng)確認(rèn)為預(yù)計(jì)負(fù)債：該義務(wù)是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)；履行該義務(wù)很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)；該義務(wù)的金額能夠可靠地計(jì)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(mén)的成本包含5個(gè)步驟。第一，確定生產(chǎn)流程的產(chǎn)出情況。第二，計(jì)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(jì)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(fèi)用分配率）計(jì)算出成本。運(yùn)用產(chǎn)品制造成本計(jì)算銷(xiāo)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(gòu)成本。對(duì)于制造企業(yè)來(lái)說(shuō)，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(xiāo)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(wú)保留審計(jì)意見(jiàn)書(shū)里，審計(jì)師確證公司的財(cái)務(wù)報(bào)表系依據(jù)一般公認(rèn)會(huì)計(jì)原則編制，可以公正表達(dá)公司在該財(cái)務(wù)年年底的財(cái)務(wù)狀況、該財(cái)務(wù)年度的經(jīng)營(yíng)成果及財(cái)務(wù)狀況的變動(dòng)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(cè)會(huì)計(jì)師應(yīng)當(dāng)保持應(yīng)有的職業(yè)謹(jǐn)慎，合理運(yùn)用專(zhuān)業(yè)判斷，對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行評(píng)估，制定并實(shí)施相應(yīng)的審計(jì)程序，以將審計(jì)風(fēng)險(xiǎn)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(cè)會(huì)計(jì)師應(yīng)當(dāng)將研究、評(píng)價(jià)內(nèi)部控制和評(píng)估審計(jì)風(fēng)險(xiǎn)的過(guò)程及結(jié)果記錄于審計(jì)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(cè)會(huì)計(jì)師應(yīng)當(dāng)充分了解控制環(huán)境，以評(píng)價(jià)被審計(jì)單位管理當(dāng)局對(duì)內(nèi)部控制及其重要性的態(tài)度、認(rèn)識(shí)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(cè)會(huì)計(jì)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(jì)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(dú)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(cè)會(huì)計(jì)師可利用上期對(duì)內(nèi)部控制的研究與評(píng)價(jià)資料，但應(yīng)對(duì)其予以更新。 Unit18中翻英練習(xí)，應(yīng)當(dāng)對(duì)重要性水平作出初步判斷，以確 定所需審計(jì)證據(jù)的數(shù)量。重要性水平越低，應(yīng)當(dāng)獲取的審計(jì)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(cuò)報(bào)或 漏報(bào)，以考慮其金額與性質(zhì)是否對(duì)會(huì)計(jì)報(bào)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(cè)會(huì)計(jì)師無(wú)法就可能存在的對(duì)會(huì)計(jì)報(bào)表產(chǎn)生重大影響的錯(cuò)誤或舞弊獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，應(yīng)當(dāng)發(fā)表保留意見(jiàn)或拒絕表示意見(jiàn)。 If there are limitations on the scope imposed by the entity of the audit， which preclude the CPA from ob