3.题一10分，第一小段6分，第二小段4分。题二8分
(1) Financial statements show the financial position of a business and the results of its operations， presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers， for many different purposes.
Tax returns show the computation of taxable income， legal concept by tax laws and regulations. In many cases， tax laws are similar to generally accepted accounting principles， but substantial differences do exist.
(2) Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However， CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小题6分，每小题包括三小句，每小句2分。
(1)会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。
(2)会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。
