胡敏读故事记单词托福词汇125

会计行业中的诡计

会计公司不加区别地从它们审计的公司那里接受咨询任务的倾向表明它们对坚持行业标准极不关心。很多人觉得授权过多已经引起职业的消化不良感。

“这种行为是不是预示现代社会整体的不安迹象？”一位著名的社会评论家最近在报纸上那锯齿状的专栏中问道，他这样问一点都不轻率。他愤慨地总结道：“不论这个问题的答案是什么，正在发生的事情太重要了，不容忽视。我们不能允许自己对它漠不关心，这是不可推卸的责任。毕竟，这些诡计的作恶者并不贫困，更不是被契约约束的奴隶。”提到的那位评论家是不知疲倦的反腐战士，他发誓要进行一场没有明确的时限的运动以铲除腐败，至少在会计行业中消除腐败。

公众之中典型的反应是这样的：不考虑客户的需要，不加选择地追求个人的货币收益，是对商业界的大企业部门的操作方式进行谴责的原因。忽视一些从事会计职业的人一直以来不体面的、下流的做法是对我们的侮辱，这再也不应该继续容忍下去了。至少，必须要求那些违反职业道德的会计公司进行赔偿。至于以后，它们每个都应该与会计标准委员会签订合同，保证严格遵守职业标准。

Shenanigans in the accounting¹ profession (from indecent to insispensable)

The tendency of accounting firms to indiscriminately accept consulting assignments from companies audited² by them indicates a profound indifference³ to the principle of upholding professional standards. Many people feel that the glut⁴ of mandates⁵ has led to a sense of professional indigestion.

‘Is this kind of behaviour indicative of a general malaise in modern society?’ a leading social commentator⁶ asked recently in his indented⁷ newspaper column, and he was by no means acting⁸ indiscreetly. His indignant conclusion was:‘whatever the answer to that question may be, what is going on is just too important to ignore. It is indispensable that we not allow ourselves to be indifferent to it. After all, it is not as if the perpetrators of these shenanigans were indigent⁹, let alone indentured¹¹ slaves.’ The commentator in question is an indefatigable¹² opponent of corruption¹³, and he has vowed¹⁴ a campaign of indefinite duration to stamp it out, at least in the accounting profession.

The typical response from members of the public is like this: The indiscriminate pursuit of personal financial gain, irrespective of the needs of clients, is an indictment¹⁵ of the way large sectors¹⁶ of the business community operate. Ignoring the shameful¹⁷ and indecent way in which some people in the accounting profession have been conducting themselves is an indignity¹⁸ that should no longer be tolerated. At the very least, an indemnity¹⁹ should be demanded from those accounting firms that have been acting contrary to professional ethics²⁰. As for the future, each of them should enter into an indenture¹⁰ with the Accounting Standards Board, promising²¹ strict observance of professional standards.

1 accounting   

n.会计，会计学，借贷对照表

参考例句：

• A job fell vacant in the accounting department.财会部出现了一个空缺。
• There's an accounting error in this entry.这笔账目里有差错。

2 audited   

v.审计，查账( audit的过去式和过去分词 )

参考例句：

• The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。 来自《简明英汉词典》
• E. g. few if any charities collection publishes audited accounts. 例如很少义款收集有公布经过查核的帐目。 来自互联网

3 indifference   

n.不感兴趣，不关心，冷淡，不在乎

参考例句：

• I was disappointed by his indifference more than somewhat.他的漠不关心使我很失望。
• He feigned indifference to criticism of his work.他假装毫不在意别人批评他的作品。

4 glut   

n.存货过多，供过于求；v.狼吞虎咽

参考例句：

• The glut of coffee led to a sharp drop in prices.咖啡供过于求道致价格急剧下跌。
• There's a glut of agricultural products in Western Europe.西欧的农产品供过于求。

5 mandates   

托管（mandate的第三人称单数形式）

参考例句：

• Individual mandates would require all people to purchase health insurance. 个人托管要求所有人都要购买健康保险。
• While I agree with those benefits, I'm not a supporter of mandates. 我同意上述好处，我不是授权软件的支持者。

6 commentator   

n.注释者，解说者；实况广播评论员

参考例句：

• He is a good commentator because he can get across the game.他能简单地解说这场比赛，是个好的解说者。
• The commentator made a big mistake during the live broadcast.在直播节目中评论员犯了个大错误。

7 indented   

adj.锯齿状的，高低不平的；缩进排版

参考例句：

• His voyage was down Chile's indented coastline.他的航行沿智利参差曲折的海岸线行进。
• Each paragraph of the body is usually indented five blocks.正文每段开始，一般缩进五个英文字母。

8 acting   

n.演戏，行为，假装；adj.代理的，临时的，演出用的

参考例句：

• Ignore her,she's just acting.别理她，她只是假装的。
• During the seventies,her acting career was in eclipse.在七十年代，她的表演生涯黯然失色。

9 indigent   

adj.贫穷的，贫困的

参考例句：

• The town government is responsible for assistance to indigent people.镇政府负责给穷人提供帮助。
• A judge normally appoints the attorney for an indigent defendant at the defendant's first court appearence.法官通常会在贫穷被告人第一次出庭时，为其指派一名辩护律师。

10 indenture   

n.契约；合同

参考例句：

• She had to sign an indenture to sell herself, because she owed money to the landlord.由于欠地主家的钱，她不得已签了卖身契。
• Years later he realized that he no longer had any idea of his original motive in breaking his indenture.多年之后他意识到己不再理解打破自己契约的最初动机。

11 indentured   

v.以契约束缚（学徒）( indenture的过去式和过去分词 )

参考例句：

• The Africans became indentured servants, trading labor for shelter and eventual freedom. 非洲人成为契约上的仆人，以劳力交换庇护及最终的自由。 来自互联网
• They are descendants of indentured importees. 他们是契约外来工的后代。 来自互联网

12 indefatigable   

adj.不知疲倦的，不屈不挠的

参考例句：

• His indefatigable spirit helped him to cope with his illness.他不屈不挠的精神帮助他对抗病魔。
• He was indefatigable in his lectures on the aesthetics of love.在讲授关于爱情的美学时，他是不知疲倦的。

13 corruption   

n.腐败，堕落，贪污

参考例句：

• The people asked the government to hit out against corruption and theft.人民要求政府严惩贪污盗窃。
• The old man reviled against corruption.那老人痛斥了贪污舞弊。

14 vowed   

起誓，发誓（vow的过去式与过去分词形式）

参考例句：

• He vowed quite solemnly that he would carry out his promise. 他非常庄严地发誓要实现他的诺言。
• I vowed to do more of the cooking myself. 我发誓自己要多动手做饭。

15 indictment   

n.起诉；诉状

参考例句：

• He handed up the indictment to the supreme court.他把起诉书送交最高法院。
• They issued an indictment against them.他们起诉了他们。

16 sectors   

n.部门( sector的名词复数 )；领域；防御地区；扇形

参考例句：

• Berlin was divided into four sectors after the war. 战后柏林分成了4 个区。 来自《简明英汉词典》
• Industry and agriculture are the two important sectors of the national economy. 工业和农业是国民经济的两个重要部门。 来自《现代汉英综合大词典》

17 shameful   

adj.可耻的，不道德的

参考例句：

• It is very shameful of him to show off.他向人炫耀自己，真不害臊。
• We must expose this shameful activity to the newspapers.我们一定要向报社揭露这一无耻行径。

18 indignity   

n.侮辱，伤害尊严，轻蔑

参考例句：

• For more than a year we have suffered the indignity.在一年多的时间里,我们丢尽了丑。
• She was subjected to indignity and humiliation.她受到侮辱和羞辱。

19 indemnity   

n.赔偿，赔款，补偿金

参考例句：

• They paid an indemnity to the victim after the accident.他们在事故后向受害者付了赔偿金。
• Under this treaty,they were to pay an indemnity for five million dollars.根据这项条约，他们应赔款500万美元。

20 ethics   

n.伦理学；伦理观，道德标准

参考例句：

• The ethics of his profession don't permit him to do that.他的职业道德不允许他那样做。
• Personal ethics and professional ethics sometimes conflict.个人道德和职业道德有时会相互抵触。

21 promising   

adj.有希望的，有前途的

参考例句：

• The results of the experiments are very promising.实验的结果充满了希望。
• We're trying to bring along one or two promising young swimmers.我们正设法培养出一两名有前途的年轻游泳选手。