应当

Article 22 Account books vouchers and statements shall be kept in the Chinese language.

第二十二条帐簿、会计凭证和报表，应当使用中文。

Article 21 Individual proprietorship enterprises shall establish their account books and practice accounting according to law.

第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。

It was necessary that this should be done in one single day on account of the extreme urgency and rigor of events.

它是必要的，应当这样做，在一天内就到极端紧迫性和严谨性事件。

Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。

Article VI should be their own trade unions of economic operations accounting treatment and reporting.

第六条工会应当对其自身发生的经济业务进行会计处理和报告。

The restriction should be necessary and moderate because both the private self-government and social benefits have important values and will accrete in some extent.

合同的无效制度，是以社会利益对私法自治的限制为基础设置的，此种限制应当是必需的和适度的，因为两者都有着重要的价值，在某种意义上具有共生共存的性质。

Short term borrowings, deposits from customers and accrued expenses shall be accounted for separately.

短期借款、预收货款和预提费用等，应当分别核算

The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.

第五十条本期支付应由本期和以后各期负担的费用，应当按一定标准分配计入本期和以后各期。

The new system is more clearly stipulates:"The company doing the accounting should be guided by the principle of prudence demands, not more than total assets or income, less accrued liabilities or expenses, but not provision for secret preparations."

而新制度则更加明确地规定："企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用，但不得计提秘密准备"。

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。