...美国公司所出具的报告进行检验分析审计师的独立性问题，采用不确定性(Uncertain-ty)、不一致性(Insistency)、再声明(Restatement)作为审计师独立性的度量指标，认为原“八大”能够保持独立性，很少会发生被更替的情况。
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...第二，美国的法律虽然后来没有采用法典的形式，但是它采用另外一种方法，几乎是达到了与法典同样的功能。它采用了法律重述（Restatement），也是以法令（statute）和code的形式出现，所以它一方面有法律重述使得它法典化，另一方面，它还保留判例制，不断地供给规则，而...
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Restatement of the Law 法律重述 ; 法律整编
Retroactive restatement 企业可以采用追溯重报 ; 追溯性财务报表调整 ; 追溯重述 ; 追溯重计
Financial Restatement 财务重述 ; 财务报告重新表述
Retrospective Restatement 追溯重述法
Law Restatement 法律重述
Restatement Drill 重述练习 ; 改说练习
restatement of law 法律重述 ; 法律注释汇编
This part provides a new interpretation and restatement of VAM from a legal point of view, which is a highlight of the paper.
该部分从法律角度对对赌协议进行了全新的解读和重述,这是本文的一大亮点。
参考来源 - 中国法律环境下的对赌协议研究Restatement hammers at the key idea by using different words. It is widely used in prose, stories, especially speeches.
语意反复是一种运用不同的词语来强调某一关键意义的修辞方法，它广泛应用于散文，小说，特别是演讲中。
参考来源 - 语意反复的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
N-COUNT A restatement of something that has been said or written is another statement that repeats it, usually in a slightly different form. 重申; 再次声明 [正式] [usu N 'of' n]
I hope this book is not yet another restatement of the prevailing wisdom.
我希望这本书不会又是重复一些流行的至理名言。
N-COUNT A company's restatement of its earnings or financial results is the act of officially restating them, for example because they have changed. (公司对收益或财务的)重述
The amounts of cash involved are too small to require a restatement of earnings.
因所涉及现金数额太小，不能要求收益重述。
The amounts of cash involved are too small to require a restatement of earnings.
因所涉及现金数额太小，不能要求收益重述。
I hope this book is not yet another restatement of the prevailing wisdom.
我希望这本书不会又是重复一些流行的至理名言。
When those were finished, she concluded the session with a brief restatement of how the new system will improve security and peace of mind in the municipal building.
当这些工作完成后，她在会议结束时简短地重申了新系统将如何改善市政大楼的安全与安宁。
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