上海財經(jīng)大學(xué)注冊會計師名師班
 
       80.accountability* [??ka?nt?'b?l?ti] n. 負(fù)責(zé)

  e.g. Accountability is the quality or state of being accountable, that is, being required or expected to justify actions and decisions. It suggests an obligation or willingness to accept responsibility for one’s actions.

  【譯】負(fù)責(zé)意即負(fù)責(zé)的特質(zhì)或狀態(tài),也就是被要求或期望就相關(guān)行為或決策來證明其適當(dāng)性。它意味著為某人的行為接受相應(yīng)責(zé)任的義務(wù)或意愿。

  80-1 responsibility* [r??sp?ns?'b?l?t?] n. 責(zé)任

  e.g. The detailed requirements regarding management’s responsibility to assess the entity’s ability to continue as a going concern and related financial statement disclosures may also be set out in law or regulation.

  【譯】相關(guān)法律法規(guī)還可能對管理層評估持續(xù)經(jīng)營能力的責(zé)任和相關(guān)財務(wù)報表披露作出具體規(guī)定。

  【辨析】這兩個詞有時都翻譯為“責(zé)任”,但這種翻譯是不準(zhǔn)確的。accountability準(zhǔn)確的翻譯應(yīng)為“負(fù)責(zé)”。比如說,諸葛亮派馬謖鎮(zhèn)守街亭,那么守住街亭就是馬謖的responsibility,街亭失守,諸葛亮揮淚斬馬謖,則是馬謖對其失職負(fù)責(zé)(accountability)。
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