英语翻译The situation is avoided whereby standards are developed on a patchwork basis,where a particular accounting problem is recognized as having emerged,and resource were then channelled into standardising accounting practice in that area,with

英语翻译The situation is avoided whereby standards are developed on a patchwork basis,where a particular accounting problem is recognized as having emerged,and resource were then channelled into standardising accounting practice in that area,with
英语翻译
The situation is avoided whereby standards are developed on a patchwork basis,where a particular accounting problem is recognized as having emerged,and resource were then channelled into standardising accounting practice in that area,without regard to whether that particular issue was necessarily the most important issue remaining at that time without standardisation.
我已经糊涂了

英语翻译The situation is avoided whereby standards are developed on a patchwork basis,where a particular accounting problem is recognized as having emerged,and resource were then channelled into standardising accounting practice in that area,with
若有不对之处请大家指正(=@__@=)~
这句话是这样的：整个句子的意思就是the situation is avoided.就是这么短.
whereby后面的句子是在解释这个situation是靠什么解决和避免的,是靠一些以patchwork为基本原则发展起来的标准来解决的.standards（which） are developed on a patchwork basis 中的那个which被省略了.
where 后面的东西全部都是在解释the situation 是什么样的一个situation.where=in which,就是in the situation的意思.是怎么样的一个situation呢?就是那种把会计中遇到的个别特殊问题当做是已经发生（存在于会计系统中）的问题来处理（会计中有些问题是作为预期可能会出现的问题来处理的）,然后所有的资源（人力物力开会讨论）都被引导到这个（被认为存在问题的）领域当中去使这个领域的会计实践标准化（大概就是去为这个领域存在的会计问题建立一些评估标准或者是计算标准之类的）,也不管这个在当下还没标准化的特殊的问题是不是一个真正最重要的问题,remaining at that time without standardisation这句话是修饰issue用的 就是说这个问题是一个在当时还没有被标准化的问题.也就是说这句话应该是这个样子：
The situation where a particular accounting problem is recognised as having emerged,and resources were then channelled into standardising accounting practice in that area,without regard to whether that particular issue was necessarily the most important issue remaining at that time without standardisation,is avoided whereby standards（which） are developed on a patchwork basis.
不要问我patchwork是什么.楼主既然在看ACCA的教材…..估计应该是明白专业词汇滴……patchwork可能就是会计系统中的某种基本会计方法吧….