kathy li综合财会英语基础句子篇

句子篇第01讲句子篇（一 分析方法（去，留主干） 词词词 中翻英和英翻中的技巧信达 销售成本Costof语和谓语之前上周五在馆学习IstudiedCICPAinthelibrarylast TheyarenotcontentwithcurrentAccordingtoaccountingstandards,anenterprise,sellingpartofthefinancialassetsthatareclassifiedasheld-to-maturity,shouldreclassifywhatisremainedtoavailable-for-salecategoryimmediaythesalesoccur,ifthesaleisrelativelylargecomparedtothetotalamountoftheinvestment.定语从句thatareclassifiedasheld-to-maturity被归类持有至到期金融资产，修饰financial状语从句-条件状语ifthesaleisrelativelylarge状语从句-时间状语immediaythesalesoccur“一…就…”销售一发生就 第三步：名词性从句作为一个整体（主语、宾语、表语）whatisremained第四步：非谓语动词作为一个整体sellingpartofthefinancialassetscomparedtothetotalamountoftheinvestment与总投资额比较，过去分词做定语，“与修饰 第五步：找出全句的主语、谓语和宾语，即句子的主干：主语anenterprise，谓语shouldreclassify（情态动词），宾语theremainingpart，宾语补足语toavailable-for-salecategory企式式 如何用简单语法和词汇撰写专业句子根据会计准则，企业部分持有至到期金融资产，如果该金额相对于总投资额相对较大，企业应该将剩余持有至到期金融资产重分类至可供金融资产。“三步走” 第一步：找出高频词汇，利用进行翻译会计准则：accounting 第二步：串联高频词，用简单句表达A：企业部分持有至到期金融资产：Anenterprisesellspartofheld-to-maturityfinancialassetsB：该金额相对于总投资额相对较大：Theamountisrelativelylargecomparedtothetotalinvestmentamount.C：企业应该将剩余持有至到期金融资产重分类至可供金融资产：Anenterpriseshouldreclassifytheremainingparttoavailable-for-salefinancialassets.第三步：找出逻辑关系，各个简单条件状语if介词短语accordingto/basedon/perAccordingtoaccountingstandards,ifAandB, “三步走” 第02讲句子篇（二328个经典例句【例句1BecauseCorporationJiaretainssubstantiallyalltherisksandrewardsassociatedwiththeportfolioofmortgageloans,thecriteriaforde-recognitionoffinancialassetsisnotmet,thefinancialassetsshouldnotbederecognized.因为甲公司继续保留了该组住房抵押的所有重要风险和，终止确认金融资产的条件不满 【例句2Inthecaseofequity-settledshare-basedpayment,entityshallrecognizethecurrentservicecostintherelevantassetcostoremployeeexpensewhichismeasuredatfairvalueofequityinstrumentatthegrantdate,withreaseofotherreserveapitalreserveoneachbalancesheetdateduringwaiting【分析】介词短语（in,on,of,for,to等）

【例句3Youshouldvaluetheinventoryatthelowerofcostan realizablevaluewhenpreparingthebalancesheet.Theprovisionfordecreaseofinventoryshouldberecordedinthecurrentyear'sP&Lifinventorycostishigherthanrealizablevalue. 【例句4cecanbedefinedashavingfromsituationsandrelationshipsobjectivitywouldbeperceivedtobeimpairedbyareasonableandinformedthirdparty.ACPAshallkeepce,bothinsubstanceandappearance,andavoidanyrelationshipthatinfluencesobjectivity.【分析】动名词做宾语，地点状语从句（抽象），语态，不定式做宾语，语，定语从句独第，认为你的客观性受到了损害。会计师应保持独立，实质上的独立性和形式上的独立性，避 第03讲句子篇（三【例句5ItisnotcorrectthattheCPABreviewedauditreportafterthereportwasissued/announced.TheCPAfirm'spoliciesandproceduresshouldrequirethatthequalitycontrolreviewisperformedbeforethedateoftheauditreportbutnotafterit.【分析】itisadj+todosth（it作为不定式的形式主语，避免主语过长，头重脚轻），否定“在审计报告出具后，B会计师进行复核”是错误的。会计师的政策和程序应当要求在出 【例句6Generally,itisnotcompulsorytoconfirmtheaccountspayable,becauseconfirmationcan'tensuretofindouttheunrecordedaccountspayableandauditorscangetexternalssuchasthepurchasetoprovetheamountoftheaccountspayable.【分析】itisadj+todosth（it作为不定式的形式主语，避免主语过长，头重脚轻），状语从句，不定式做宾语，并列句，getsthtodosth计师能够取得采购等外部凭证来证实应付账款的余额。 【例句7Toassesstheriskofmaterialmisstatementtheauditorfirstofallassessestheuniqueoperatingenvironmentofthe.Thisistherootcauseofmisstatementandisoftenreferredtoasinherentrisk.Secondlytheauditorconsidershowthe’scontrolsystems,particularlyfinancialones,preventanddetectthosemisstatements.Thisisreferredtoascontrolrisk.【分析】不定式做状语，并列句，连词（firstofall,secondly），宾语从句 语，态 【例句8Organizationsgenerallydevelopstrategiesatthreedifferentlevels:corporaevel,competitiveandfunctional.Corporaevelstrategyconsidersthebigpicture,determinestheappropriatemix（合适的组合）ofbusinesses,andidentifieswhere（inwhatmarkets）thefirmcompetes.Competitiveandfunctionalstrategiesaremoretacticallyfocusedonhowtheorganizationwillcompeteinagivenindustry. 【例句9Publicofferedsharesshallreachatleast25%ofthetotalshares.IfthetotalsharecapitalexceedsRMB0.4billion,therateshallbeatleast10%.公开的达到公司总数的25%以上；如果公司股本总额超过4亿元的，公开股 【例句10Inordertounderstandandmeettheneedof/satisfyconsumers,wecanyzethemarketfromthreestrategicaspects,namely,consumersegmentation,consumermotivationandunmetconsumers’needs. 【例句11Strengthandweaknessintheinternalenvironmentareuniqueenterpriseinformation,whileopportunitiesandthreatsintheexternalenvironmentarecommoninformationforenterprises.SWOTysiscomprehensivelyysestheenterprise'sinternalresourcesandcapabilities,suchasthestrengthandweakness,andtheenvironmentysis,aswellasopportunitiesandthreatsysiscausedbytheindustrycompetition.企业环境的优势和劣势是企业独有的信息，而外部环境的机会和则是市场中每个企业所共有的信息。SWOT分析综合分析了企业的资源与能力，例如企业的优势和劣势以及对环境的分析，又如行业内竞争所带来的机会和等。 第04讲句子篇（四【例句12SupposeyouarethemanagementofFuxingSecurities（福星），writeamemorandumtotheBritishtdirectortoexpoundthemotivesoftheacquisitionofGanglongSecurities（港隆）soastodispelthedoubtsbroughtupbyhim.【分析】条件状语，不定式做宾语补足语，soastodo假设你是福星的管理层，写一封备忘录给英国的独立董事去解释收购港隆的动机，以便消 【例句13Article73Informed swithinsiderinformation（信息）onsecuritiestradingand sthatillegallyobtaininsiderinformationareprohibitedfromusingsuchinsiderinformationarryingoutsecuritiestrading. 【例句14Asisstipulated,whena reducesitspaid-apital,itmustnotifyitscreditorswithin10daysandmakeannouncementonnewspaperwithin30dayssethedateoftheresolutionconcerningthepaid-apitalreduction. 【例句15Theexportermaytaketheacceptedbilltoadiscountbankbeforethematurityifheisinurgentneedoftheamountofmoney. 【例句16Themergerofthetwocompaniesisnottheconglomerationoftheweakerintostronger,butawillingmarriageofthegiantsintheITindustryandafinemodelofpursuingawin-winstrategy.【分析】并列（转折这两家公司的合并并非是弱者为强者所兼并,而是产业两大巨头的强强联姻,是双赢战略的 【例句17Article1:Taxpayersofenterprise etaxshallbeenterprisesandotherorganizationsthatobtain ewithinthePeople’sRepublicof（hereinafterreferredtoas“Enterprises”）andshallpayenterprise etaxinaccordancewiththeprovisionsofthisLaw.ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.第一条在境内，企业和其他取得收入的组织（以下统称企业）为企业所得税的纳税 【例句18Taxpayersprovidingtaxableservicesshallreportandpaytaxtothelocalcompetenttaxwherethetaxableservicestakece. 【例句19Fortaxpayersprovidingtaxableservices,transferringintangibleassetsorsellingimmovableproperties,thetaxpayableshallbecomputedaccordingtotheturnoverandtheapplicabletaxrates. 【例句20Amethodofevaluatinganinvestmentbyestimatingfuturecashflowsandtakingintoconsiderationthetimevalueofmoneyiscalleddiscountedcashflow（DCF）method. 【例句21Whilethemodeldoesnotmake mendationsspecifictotheseissues,theyaredriversofthemodelwhoseimpactonthelogisti workmaybedeterminedthroughthesensitivityysisprocess. 【例句22Netprofitratioandtotalassetsturnoverratiocanreflect ’sstrategy,andtheequitymultipliercanreflectitsfinancial 【例句23Bookvaluecanbeinfluencedbytheselectedaccountingpolicies.Ifeach differentaccountingstandardsoraccountingpolicies,theP/Bratiosarenotcomparable. 【例句24Fromtheofreturno assets,Fmustsatisfythatitsweightedaveragereturno assetsofmostrecent3fiscalyearsisnotlessthan6%.TheissuepriceofIPOmustnotbelowerthantheaveragesharepriceof20tradingdaysbeforeannouncementofprospectusoraveragesharepriceof radingdaypriortothe在净资产收益率方面，F公司需要符合最近3个会计年度平均净资产收益率平均不低于6%。公开增发新股的价格应不低于公告招股意向书前20个日公司均价或前1个日的均价。 【例句25Economicvalueadded（“EVA”）isnotonlyaperformancemeasureindex,butalsoaframeworkofcomprehensivefinancialmanagementandsalarymotivationmechanism. 【例句26Internalrateofreturnisthediscountratethatmakesthepresentvalueoffuturecashinflowequaltothepresentvalueoffuturecashoutflow.Statedanotherway,IRRisadiscountratethatwillmakeNPVz