应当

Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.

第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。

When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account.

如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。

If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.

修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。

Differences between the results of inventory counts and book records shall be adjusted for as soon as possible after the reasons for such differences are identified.

盘存数如果与帐面记录不符，应当于查明原因后及时进行会计处理，一般在年终结帐前处理完毕。

In the book of Acts we notice that after Jesus' ascension, the disciples began to pick up this theme of the suffering Christ in their messages.

提到他在安息日所医治的那位妇人，他说难道不应当在安息日解开她的捆绑吗？他必须今天来这里，明天到那里，第三天…。

For fund companies and their employees in investment funds, Fund for the Department of the SFC in June last year issued a "Circular on fund investment in securities investment funds of employees of matters relating to notice", which provides that "the fund management companies should be in the fund contract commencement notice traded funds notice book and related semi-annual report and annual report disclosure of fund employees of the Company held by the Fund's total share and accounted for the only the proportion of the overall share of the Fund."

对基金公司和投资基金，为证监会基金部于去年6月发表了他们的雇员在证券投资基金的通知"的有关通知"的问题员工，投资基金的规定"基金管理公司应当在基金合同生效公告书买卖基金的通知和相关的半年度报告和基金的总份额的基金持有本公司员工年度报告披露和唯一的总份额中所占比重该基金的。"

The first person to hire when you go into business should be a good bookkeeper.

当你开始做生意，第一个要雇用的人应当是个好会计。

You should have the booster within 48 hours of the injury.

你应当在受伤后48小时之内注射疫苗。

Please note that the boot partition would be shared by both the decoy and the hidden system.

请注意，启动分区应当被迷惑系统和隐形系统所共同使用。

I think we should have strong border security.

我认为，我们应当有强烈的边界安全意识。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。