注冊會計師考試英語翻譯技巧和應用(編輯修改稿)
2024-08-31 17:43 本頁面
【文章內(nèi)容簡介】 一般情況下，并非必須函證應付賬款，這是因為函證不能保證查出未記錄的應付賬款，況且注冊會計師能夠取得采購發(fā)票等外部憑證來證實應付賬款的余額?！ 纠?】To assess the risk of material misstatement the auditor first of all assesses the unique operating environment of the client. This is the root cause of misstatement and is often referred to as inherent risk. Secondly the auditor considers how the client’s control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk. 【分析】不定式做狀語，并列句，狀語（first of all, secondly），賓語從句，插入語同位語，被動語態(tài) 為了評價重大錯報風險，注冊會計師首先要評價客戶的獨特的經(jīng)營環(huán)境，這往往是錯報的根本原因，通常被稱為固有風險。其次注冊會計師要考慮客戶的控制制度，尤其是財務控制制度如何防止和發(fā)現(xiàn)這些錯報，也就是控制風險。 【例句8】Organizations generally develop strategies at three different levels: corporate, petitive （business unit） and functional （within a business）. Corporate strategy considers the big picture, determines the appropriate mix （合適的組合）of businesses, and identifies where （in what markets） the firm petes. Competitive and functional strategies more tactically focused on how the organization will pete in a given industry. 【分析】并列，比較級，賓語從句，介詞短語 企業(yè)戰(zhàn)略的三個層次：公司戰(zhàn)略，競爭戰(zhàn)略（業(yè)務單位戰(zhàn)略），職能戰(zhàn)略。公司戰(zhàn)略從宏觀考慮，確定公司如何在市場上競爭的合適的組合。競爭戰(zhàn)略和職能戰(zhàn)略則側(cè)重于戰(zhàn)術上的以及在特定市場上競爭的活動?！ 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 風險識別程序不是連續(xù)的，一旦風險被識別，企業(yè)必須對風險進行監(jiān)察，并在需要時不斷作出調(diào)整。 【例句10】In order to understand and meet/satisfy the need of consumers, we can analyze the market from three strategic aspects, namely, consumer segmentation, consumer motivation and unmet consumer needs 【分析】不定式做狀語，插入語 為了解和滿足消費者，可從三個戰(zhàn)略問題來進行分析：即消費細分、消費動機以及消費者未滿足的需求 【例句11】Strength and weakness in the internal environment are unique enterprise information, while opportunities and threats in the external envir
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