kathy li綜合財會英語基礎句子篇

句子篇第01講句子篇（一 分析方法（去，留主干） 詞詞詞 中翻英和英翻中的技巧信達 銷售成本Costof語和謂語之前上周五在館學習IstudiedCICPAinthelibrarylast TheyarenotcontentwithcurrentAccordingtoaccountingstandards,anenterprise,sellingpartofthefinancialassetsthatareclassifiedasheld-to-maturity,shouldreclassifywhatisremainedtoavailable-for-salecategoryimmediaythesalesoccur,ifthesaleisrelativelylargecomparedtothetotalamountoftheinvestment.定語從句thatareclassifiedasheld-to-maturity被歸類持有至到期金融資產(chǎn)，修飾financial狀語從句-條件狀語ifthesaleisrelativelylarge狀語從句-時間狀語immediaythesalesoccur“一…就…”銷售一發(fā)生就 第三步：名詞性從句作為一個整體（主語、賓語、表語）whatisremained第四步：非謂語動詞作為一個整體sellingpartofthefinancialassetscomparedtothetotalamountoftheinvestment與總投資額比較，過去分詞做定語，“與修飾 第五步：找出全句的主語、謂語和賓語，即句子的主干：主語anenterprise，謂語shouldreclassify（情態(tài)動詞），賓語theremainingpart，賓語補足語toavailable-for-salecategory企式式 如何用簡單語法和詞匯撰寫專業(yè)句子根據(jù)會計準則，企業(yè)部分持有至到期金融資產(chǎn)，如果該金額相對于總投資額相對較大，企業(yè)應該將剩余持有至到期金融資產(chǎn)重分類至可供金融資產(chǎn)?！叭阶摺? 第一步：找出高頻詞匯，利用進行翻譯會計準則：accounting 第二步：串聯(lián)高頻詞，用簡單句表達A：企業(yè)部分持有至到期金融資產(chǎn)：Anenterprisesellspartofheld-to-maturityfinancialassetsB：該金額相對于總投資額相對較大：Theamountisrelativelylargecomparedtothetotalinvestmentamount.C：企業(yè)應該將剩余持有至到期金融資產(chǎn)重分類至可供金融資產(chǎn)：Anenterpriseshouldreclassifytheremainingparttoavailable-for-salefinancialassets.第三步：找出邏輯關系，各個簡單條件狀語if介詞短語accordingto/basedon/perAccordingtoaccountingstandards,ifAandB, “三步走” 第02講句子篇（二328個經(jīng)典例句【例句1BecauseCorporationJiaretainssubstantiallyalltherisksandrewardsassociatedwiththeportfolioofmortgageloans,thecriteriaforde-recognitionoffinancialassetsisnotmet,thefinancialassetsshouldnotbederecognized.因為甲公司繼續(xù)保留了該組住房抵押的所有重要風險和，終止確認金融資產(chǎn)的條件不滿 【例句2Inthecaseofequity-settledshare-basedpayment,entityshallrecognizethecurrentservicecostintherelevantassetcostoremployeeexpensewhichismeasuredatfairvalueofequityinstrumentatthegrantdate,withreaseofotherreserveapitalreserveoneachbalancesheetdateduringwaiting【分析】介詞短語（in,on,of,for,to等）

【例句3Youshouldvaluetheinventoryatthelowerofcostan realizablevaluewhenpreparingthebalancesheet.Theprovisionfordecreaseofinventoryshouldberecordedinthecurrentyear'sP&Lifinventorycostishigherthanrealizablevalue. 【例句4cecanbedefinedashavingfromsituationsandrelationshipsobjectivitywouldbeperceivedtobeimpairedbyareasonableandinformedthirdparty.ACPAshallkeepce,bothinsubstanceandappearance,andavoidanyrelationshipthatinfluencesobjectivity.【分析】動名詞做賓語，地點狀語從句（抽象），語態(tài)，不定式做賓語，語，定語從句獨第，認為你的客觀性受到了損害。會計師應保持獨立，實質(zhì)上的獨立性和形式上的獨立性，避 第03講句子篇（三【例句5ItisnotcorrectthattheCPABreviewedauditreportafterthereportwasissued/announced.TheCPAfirm'spoliciesandproceduresshouldrequirethatthequalitycontrolreviewisperformedbeforethedateoftheauditreportbutnotafterit.【分析】itisadj+todosth（it作為不定式的形式主語，避免主語過長，頭重腳輕），否定“在審計報告出具后，B會計師進行復核”是錯誤的。會計師的政策和程序應當要求在出 【例句6Generally,itisnotcompulsorytoconfirmtheaccountspayable,becauseconfirmationcan'tensuretofindouttheunrecordedaccountspayableandauditorscangetexternalssuchasthepurchasetoprovetheamountoftheaccountspayable.【分析】itisadj+todosth（it作為不定式的形式主語，避免主語過長，頭重腳輕），狀語從句，不定式做賓語，并列句，getsthtodosth計師能夠取得采購等外部憑證來證實應付賬款的余額。 【例句7Toassesstheriskofmaterialmisstatementtheauditorfirstofallassessestheuniqueoperatingenvironmentofthe.Thisistherootcauseofmisstatementandisoftenreferredtoasinherentrisk.Secondlytheauditorconsidershowthe’scontrolsystems,particularlyfinancialones,preventanddetectthosemisstatements.Thisisreferredtoascontrolrisk.【分析】不定式做狀語，并列句，連詞（firstofall,secondly），賓語從句 語，態(tài) 【例句8Organizationsgenerallydevelopstrategiesatthreedifferentlevels:corporaevel,competitiveandfunctional.Corporaevelstrategyconsidersthebigpicture,determinestheappropriatemix（合適的組合）ofbusinesses,andidentifieswhere（inwhatmarkets）thefirmcompetes.Competitiveandfunctionalstrategiesaremoretacticallyfocusedonhowtheorganizationwillcompeteinagivenindustry. 【例句9Publicofferedsharesshallreachatleast25%ofthetotalshares.IfthetotalsharecapitalexceedsRMB0.4billion,therateshallbeatleast10%.公開的達到公司總數(shù)的25%以上；如果公司股本總額超過4億元的，公開股 【例句10Inordertounderstandandmeettheneedof/satisfyconsumers,wecanyzethemarketfromthreestrategicaspects,namely,consumersegmentation,consumermotivationandunmetconsumers’needs. 【例句11Strengthandweaknessintheinternalenvironmentareuniqueenterpriseinformation,whileopportunitiesandthreatsintheexternalenvironmentarecommoninformationforenterprises.SWOTysiscomprehensivelyysestheenterprise'sinternalresourcesandcapabilities,suchasthestrengthandweakness,andtheenvironmentysis,aswellasopportunitiesandthreatsysiscausedbytheindustrycompetition.企業(yè)環(huán)境的優(yōu)勢和劣勢是企業(yè)獨有的信息，而外部環(huán)境的機會和則是市場中每個企業(yè)所共有的信息。SWOT分析綜合分析了企業(yè)的資源與能力，例如企業(yè)的優(yōu)勢和劣勢以及對環(huán)境的分析，又如行業(yè)內(nèi)競爭所帶來的機會和等。 第04講句子篇（四【例句12SupposeyouarethemanagementofFuxingSecurities（福星），writeamemorandumtotheBritishtdirectortoexpoundthemotivesoftheacquisitionofGanglongSecurities（港隆）soastodispelthedoubtsbroughtupbyhim.【分析】條件狀語，不定式做賓語補足語，soastodo假設你是福星的管理層，寫一封備忘錄給英國的獨立董事去解釋收購港隆的動機，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（轉折這兩家公司的合并并非是弱者為強者所兼并,而是產(chǎn)業(yè)兩大巨頭的強強聯(lián)姻,是雙贏戰(zhàn)略的 【例句17Article1:Taxpayersofenterprise etaxshallbeenterprisesandotherorganizationsthatobtain ewithinthePeople’sRepublicof（hereinafterreferredtoas“Enterprises”）andshallpayenterprise etaxinaccordancewiththeprovisionsofthisLaw.ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.第一條在境內(nèi)，企業(yè)和其他取得收入的組織（以下統(tǒng)稱企業(yè)）為企業(yè)所得稅的納稅 【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在凈資產(chǎn)收益率方面，F(xiàn)公司需要符合最近3個會計年度平均凈資產(chǎn)收益率平均不低于6%。公開增發(fā)新股的價格應不低于公告招股意向書前20個日公司均價或前1個日的均價。 【例句25Economicvalueadded（“EVA”）isnotonlyaperformancemeasureindex,butalsoaframeworkofcomprehensivefinancialmanagementandsalarymotivationmechanism. 【例句26Internalrateofreturnisthediscountratethatmakesthepresentvalueoffuturecashinflowequaltothepresentvalueoffuturecashoutflow.Statedanotherway,IRRisadiscountratethatwillmakeNPVz