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Cp2gd Posted 15 years ago
Essay & Composition Writing

Convey/reflect

Hello,

From the perspective of a native speaker of English, which of the following sentences would sound better:

The financial statements have been prepared in accordance with the accountancy norms, reflecting a true and appropriate image of assets...

or

The financial statements have been prepared in accord with the accoutning standards and convey a true and appropriate view of assets....

My doubt relates mostly to the use of "convey": is it adequate for usage in a formal text?

Many thanks,

Rui.
  

Top answer

Hi Rui! From the perspective of a native speaker, both sentences might sound OK. However, from the perspective of a native speaker thinking with an accounting cap, the first sounds best.

  • Hi Rui!
  • From the perspective of a native speaker, both sentences might sound OK.
  • However, from the perspective of a native speaker thinking with an accounting cap, the first sounds best.
  • And also according to my "accounting glossary" :-) Reason: in accordance with is the correct phrase here.
  • It means "in line with", or "according to the rules".
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7 Answers
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Hi Rui!

From the perspective of a native speaker, both sentences might sound OK. However, from the perspective of a native speaker thinking with an accounting cap, the first sounds best. And also according to my "accounting glossary" :-)

Reason:

  • in accordance with is the correct phrase here. It means "in line with", or "according to the rules".

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oh, and my sentence might be:
RucaThe financial statements have been prepared in accordance with the accountancy norms, reflecting a true and appropriate image of assets...
The financial statements have been prepared in accordance with accounting standards, reflecting a true and faithful representation of assets...
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Hello Nick,

Thanks a lot for your comments.

I thought that "in accord with" and "in accordance with" had the same meaning, although "in accord with" had a more formal conotation. Can you please comment a bit on the differences in meaning between both expressions?

Thank you.

Rui.
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It's a difficult one, and I had to search around a bit to find a good definition of the differences. On this forum actually was a post by an "anonymous" user who said the following:

If a thing is in accord with something else, it is in agreement with it: The contract is in full accord with company policy (it agrees with it). If a thing is in accordance with something else, it obeys
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Hello Nick,

That's quite a subtle difference, I think. It's a bit difficult for me to grasp it because there is no correspondence in my language.

So, "in accord with" would correspond to the expression "according to".

I once posted a question about the differences between scheme and schema, for which I got no reply. It is also difficult to understand the differences be
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Hello!

Sorry for the late reply, I've been a little busy.

scheme refers to a general plan; perhaps an idea, or an outline of some action you want to take.

schema can refer to a plan, but is more about a diagram, graphical representation (like you said).

Note the plural of schema is schemata. Some people use schematas.

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