FETCH (13) represents the first SET statement in the function, selecting from the ITEM table.
FETCH(13)表示函数中的第一条set语句，它从item表中进行选择。
The last tasks are to submit a SELECT statement and to delete an item.
最后一个任务是提交select语句并删除一个项。
An item of profit shall be included in the income statement.
利润项目应当列入利润表。
An item of profit shall be included in the income statement.
利润项目应当列入利润表。
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