【文章內(nèi)容簡介】
of time in a certain way to derive ine, which is representative of the economic performance of the firm for the given period. 【 分析 】 ( 1) 該句的主語為 accounting, 謂語為 devised,賓語為procedures。 ( 2)該句有 3 個(gè)謂語結(jié)構(gòu),謂語動詞分別為 devised, are spread, is 等,有 1 個(gè)不定式結(jié)構(gòu) to derive ine 作目的狀語。 ( 3)非限制性定語從句 which is representative of the economic performance of the firm for the given period修飾 ine。 ( 4)該句表達(dá)了 4 層意思:會計(jì)師制定一些程序;將現(xiàn)金收支分配于一定期間;以某種方式確定收益;代表企業(yè)特定期間的經(jīng)濟(jì)成果。 最后,按照漢語的表達(dá)習(xí)慣,將這四層意思連貫起來,翻譯成漢語。 Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive ine,which is representative of the economic performance of the firm for the given period. 會計(jì)師制定了一些會計(jì)程序,據(jù)此將現(xiàn)金收支分配于一定期間,以某種方式確定出