新鄉(xiāng)考生進(jìn)：注會(huì)英語零基礎(chǔ)通關(guān)詞匯責(zé)任

　　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(duì)管理層評(píng)估持續(xù)經(jīng)營能力的責(zé)任和相關(guān)財(cái)務(wù)報(bào)表披露作出具體規(guī)定。

　　【辨析】這兩個(gè)詞有時(shí)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(duì)其失職負(fù)責(zé)(accountability)。
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