应当的

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。

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。

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。

This should always be borne in mind.

这是应当经常记住的。

There is another point to be borne in mind.

另外一项条款是应当记住的。

You shouldn't keep your emotions all bottled up.

你不应当把你的所有事情都隐藏起来。

Article 106 Citizens and legal persons who breach a contract or fail to fulfil otherobligations shall bear civil liability.

第一百零六条公民、法人违反合同或者不履行其他义务的，应当承担民事责任。

"Brevet," said the President,"you have undergone an ignominious sentence, and you cannot take an oath."

"布莱卫，"庭长说，您受过一种不名誉的刑罚，您不应当宣誓……

Programmers will unilaterally insert buck-passing code in these places, almost without noticing it.

程序员将不知不觉单方面地在这些位置插入推卸责任的代码，这种趋势应当得到密切关注。

Do not meet the conditions for change, should be produced "no change in the administrative building permit decision on" sending parties.

对不符合变更条件的，应当制作《不予变更建设行政许可决定书》，发送当事人。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。