8.familiarity* [f?m?l?'ær?t?] n. 親密關系
【講解】
記憶聯(lián)想:family,因為和家庭有關,所以很親密。familiar [f?'m?l??] adj. 熟悉的,常見的,親近的(也和家庭有關)be familiar with,對……熟悉
9.intimidation* [in'timi'dei??n] n. 外在壓力
e.g. Compliance with the fundamental principles may potentially be threatened by a broad range of factors.The nature and significance of the treats may differ depending on the type of engagement the CPA performs. Threats fall into one or more of the following categories: (a) self-interest; (b) self-review; (c) advocacy; (d) familiarity and (e) intimidation.
【譯】注冊會計師對職業(yè)道德基本原則的遵循可能受到多種因素的不利影響。不利影響的性質和嚴重程度因注冊會計師提供服務類型的不同而不同??赡軐ψ裱殬I(yè)道德基本原則產生不利影響的因素包括自身利益、自我評價、過度推介、密切關系和外在壓力。
【講解】
(1)【同】threat[θret] n. 威脅,恐嚇
(2)【同】menace ['men?s] n.&v. 威脅,恐嚇
(3)intimidation更側重“脅迫做某事”之意。 高頓溫馨提示: