注冊會(huì)計(jì)師考試英語翻譯技巧和應(yīng)用(存儲(chǔ)版)
【正文】 并非必須函證應(yīng)付賬款，這是因?yàn)楹C不能保證查出未記錄的應(yīng)付賬款，況且注冊會(huì)計(jì)師能夠取得采購發(fā)票等外部憑證來證實(shí)應(yīng)付賬款的余額。s internal resources and capabilities, such as the strength and weakness, and the environment analysis, as well as opportunities and threats analysis caused by the industry petition. 【分析】比較狀語從句，介詞短語，并列，過去分詞做定語 企業(yè)內(nèi)部環(huán)境的優(yōu)勢和劣勢是企業(yè)獨(dú)有的信息，而外部環(huán)境的機(jī)會(huì)和威脅則是市場中每個(gè)企業(yè)所共有的信息。個(gè)人獨(dú)資企業(yè)、合伙企業(yè)不適用本法?！ ”菊滦」?jié) 復(fù)雜句子分析 中翻英和英翻中的技巧 例句分析 總結(jié) 詞匯篇：單詞速記方法、詞匯分類、重點(diǎn)詞匯 語法篇：句子類型、語態(tài)種類、從句類型 句子篇：重點(diǎn)句子分析、翻譯?！ 纠?6】The merger of the two panies is not the conglomeration of the weaker into the stronger, but a willing marriage of the giants in the IT industry and a fine model of pursuing a winwin strategy. 【分析】并列（轉(zhuǎn)折） 這兩家公司的合并并非是弱者為強(qiáng)者所兼并,而是信息技術(shù)產(chǎn)業(yè)兩大巨頭的強(qiáng)強(qiáng)聯(lián)姻,是雙贏戰(zhàn)略的典范?！ 纠?】The risk identification procedure is not a continuous one, therefore, once a risk is identified, the pany must monitor the risk and constantly make adjustments if necessary. 【分析】結(jié)果狀語，插入語，條件狀語，主語+be省略 風(fēng)險(xiǎn)識(shí)別程序不是連續(xù)的，一旦風(fēng)險(xiǎn)被識(shí)別，企業(yè)必須對(duì)風(fēng)險(xiǎn)進(jìn)行監(jiān)察，并在需要時(shí)不斷作出調(diào)整。注冊會(huì)計(jì)師應(yīng)保持獨(dú)立，實(shí)質(zhì)上的獨(dú)立性和形式上的獨(dú)立性，避免任何影響客觀性的關(guān)系?！ 纠?】Because corporation Jia retained substantially all the risks and rewards associated with the portfolio of mortgage loans, the criteria for derecognition of financial assets is not met, the financial assets should not be derecognized. 【分析】原因狀語從句，同位語從句，過去分詞做定語，插入語，后置定語for及of引導(dǎo)，被動(dòng)語態(tài) 因?yàn)榧坠纠^續(xù)保留了該組住房抵押貸款的所有重要風(fēng)險(xiǎn)和報(bào)酬，終止確認(rèn)金融資產(chǎn)的條件不滿足，因此不應(yīng)終止確認(rèn)該金融資產(chǎn)。They are not content with current status. 例句 According to accounting standards, an enterprise, selling part of the financial assets that are classified as heldtomaturity, should reclassify what is remained to availableforsale category immediately the sales occur, if the sale is relatively large pared to the total amount of the investment. 第一步：劃出句子中的定語從句和狀語從句 定語從句that are classified as heldtomaturity被歸類持有至到期金融資產(chǎn)，修飾financial assets 狀語從句條
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1