性质或功能类似的项目，其所属类别具有重要性的，应当按其类别在财务报表中单独列报。

For items with similar nature or function, if the category in which they fall is of importance, they must be presented separately in the financial statements.

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第六条性质或功能不同的项目，应当在财务报表中单独列报，但不具有重要性的项目除外。

Article 6 Items with different nature or function shall be separately presented in financial statements, excluding those of no importance.

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根据公认会计原则，应计费用不需要被单独披露的财务报表，增加财务报表的透明度。

Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.

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根据公认会计原则，应计费用不需要被单独披露的财务报表，增加财务报表的透明度。

Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.

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