经济类翻译问题 Fin 48

FIN 48 presents a two-step process for evaluating a tax position. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. The second step is to measure the benefit to be recorded from tax positions that meet the more likely than not recognition threshold, by determining the largest amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement, and recognizing that amount in the financial statements. At the date of adoption, and as of December 31, 2009, the Company does not have a liability for unrecognized tax benefits.求翻译，不要机器的，拜托大仙们了

昨天没有等到回答的人，这是我自己翻译的
FIN 48条提出了衡量税务状况两个步骤。第一步是根据此状况的技术水平确定一个税务状况是否应持续审查。第二个步骤是，凡是税项有50%以上的可能性不能实现税利的话，都必须在财务报告中作为税务储备来处理。
不知道对不对

尽力了，请审阅。

FIN 48 presents a two-step process for evaluating a tax position.FIN48提出了一种用于评价税务状况的两步法过程。 The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. 第一步是根据税务状况的技术特点确定，是否有可能一种税务状况将持续到考核时。The second step is to measure the benefit to be recorded from tax positions that meet the more likely than not recognition threshold, by determining the largest amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement, and recognizing that amount in the financial statements. 第二步是通过确定最大税务优惠量（在最终结算时可能实现的、超过50%的）来量度由满足可能识别阈值的税务状况所记录到的利益。At the date of adoption, and as of December 31, 2009, the Company does not have a liability for unrecognized tax benefits. 在采纳之日起到2009年12月31日，本公司对未被承认的税务优惠没有责任

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