1. 1CPA(美國的執業會計師)。台灣自己考上的叫「會計師」,不完全是同一件事;這裡的人講 CPA,多半特指美國那張執照。

    A CPA is a Certified Public Accountant: an accountant who has passed a set of hard professional exams and met the other rules of the licence, so they may put those letters after their name. In the United States this is a protected title.

    A CPA CPA is是 a Certified Public Accountant一種「執業會計師」 an accountant who has passed a set of hard professional exams是通過一系列困難專業考試 and met the other rules of the licence並符合執照其他規定的會計師 so they may put those letters after their name所以能在名字後面加上這幾個字母。In the United States在美國 this is a protected title這是受保護的頭銜。

    It is not just “someone who is good with numbers.” A CPA is the person allowed to do the heavy, trusted work — checking a company’s books, signing an audit, standing behind the figures.

    It is not just it不只是 someone who is good with numbers「很會算數字的人」 A CPA CPA is the person allowed to do the heavy, trusted work是被允許做重要、受信任工作的人 — checking a company's books查公司帳 signing an audit簽核查帳報告 standing behind the figures為數字背書。

    People say the letters, C-P-A, not a word. Though actually, the letters are used for other phrases in other jobs; in a money or business setting, this is the meaning.

    People say人們會唸 the letters, C-P-A這幾個字母 C-P-A not a word而不是唸成一個詞。Though actually不過其實 the letters are used for other phrases in other jobs這幾個字母在別的行業有別的意思 in a money or business setting在金融或商業場合 this is the meaning指的就是這個意思。

    The word is formal and professional. Students sometimes treat every accountant as a CPA; only the ones who have passed, and kept the licence, should use it.

    The word這個詞 is formal and professional正式、專業。Students sometimes treat every accountant as a CPA學生有時候會把每個會計師都當成CPA only the ones who have passed, and kept the licence只有通過考試、並保住執照的人 should use it才能這樣稱呼自己。

core核心畫面

組成An abbreviation of Certified Public Accountant. Each letter is the first letter of a word; it is not an English word with a root and an ending.

原始詞典資料15 筆記錄

以下是外部詞典記錄的用法,摘錄並精簡格式,我們還沒有寫成教學內容。上面的說明才是我們自己寫的;有些用法可能上面已經講過了。

這個拼法也被記錄為下列字的變化形:

  • certified public accountant
  • chartered professional accountant
  • copolymer alloy
  • closest point of approach
  • chronic pulmonary aspergillosis
  • cyproterone acetate
  • Christian Palestinian Aramaic
  • correlation power analysis
  • chosen-plaintext attack
  • cost per action
  • co-citation proximity analysis
  • crores per annum
  • chirped-pulse amplification
  • Consumer Protection Association

摘錄自 英文維基詞典 English Wiktionary,已精簡格式;依 CC BY-SA 4.0 授權使用,改動後的內容同樣以此授權提供。