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1·Are you a preparer or a subcontractor?

你们是加工者或分包商吗？

2·A preparer doesn't buy any raw material, and doesn't sell any finished product.

准备者不负责采购原料和销售产品。

3·For information on taxes and filing, talk with a professional tax preparer or tax attorney.

想了解有关税收申报方面的信息，可与税务专家或者是税务律师联系。

4·You can view the challenges as a series of questions you will ask yourself later in your career as either a preparer or user of accounting information.

你可以视这些课程要求有若你日后作为资料制作者或是会计资料的使用者时自我反问的一系列问题。

5·While I'm having my mom's regular tax preparer produce her final 1040 (somewhat to my misgivings), I still may need to file returns for her estate and for her trust.

尽管我正要我母亲的正常税报税人制作出她的决算表1040(这让我有些担忧)，我仍可能要为她的房产和信托资金作纳税申报。

6·For example, as a preparer or user, knowing that a zero-coupon bond matures in 10 years, how do you use the implicit interest rate to compute the periodic interest expense?

例如，无论你是制作者或是使用者，要是你知道一个零票息债券10年内到期，你会如何利用隐含利率去计算出每期间的利息支出呢？