详细说明者 [
xiáng xì shuō míng zhě]
elaborator
- 需求分析人员希望鼓励访谈者时。重述回答会暗示被访谈者扩展或是详细说明他曾说过的内容。
When the analyst wants to encourage the interviewee. Restatement can prompt the interviewee to expand or elaborate on what has been said. - 重述回答会暗示被访谈者扩展或是详细说明他曾说过的内容。
This habit converts a restatement into a question answerable by yes or no instead of an invitation for the interviewee to expand on his or her comments. - 与会者称,在美国当新的准则出炉时,会计师通常能够从标准制订者那里获得详细的解释说明,而IFRS则未必如此.
U.S. accountants are used to getting detailed interpretive guidance from standards-setters when new rules come out, and that may not happen with IFRS, panelists said.
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