应当

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

The interest accrued contained in the actually paid amount shall be accounted for separately.

实际支付的款项中包括应计利息的，应当将这部分利息单独记帐。

Interest accrued on liabilities shall be accounted for in the appropriate period at the actual interest rate paid.

第四十四条各种负债的利息应当按照约定的利率逐期计算。

Accrued payroll shall be accounted for as cost of sales or expenses based on specific pay scale, ways of remuneration, bonuses and allowances schemes, working hours and production volume.

企业应付职工的工资，应当根据规定的工资标准、工资形式、奖励津贴等制度，以及工时、产量等记录资料正确计算，计入成本费用

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

Payables shall be accounted for separately where appropriate as bills payable, accounts payable, accrued payroll, tax payable, dividend payable and other payables.

应付款项，应当按照应付票据、应付帐款、应付工资、应交税金、应付股利和其他应付款等分别核算。

Revenue accrued from compensatory employment of the surveying markers shall be used for the maintenance and repair of the surveying markers, and shall not be used for other purposes.

测量标志有偿使用的收入应当用于测量标志的维护、维修，不得挪作他用。

Article 38 Termination of the Contract shall not prejudice or affect the accrued rights and liabilities of the parties.

第三十八条合同协议的终止并不影响各方应有的权利和应当承担的责任。

They ought to be here before you and to make an accusation, should they have anything against me.

他们若有告我的事，就应当到你面前来告我。

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。