英语翻译The restructuring has been accounted for using the “as if” pooling method of accounting and the operations were consolidated as if the restructuring had occurred as of the beginning of the earliest period presented in our consolidated financial statements.主要看下其中的“as if ”应该怎么翻

问题描述:

英语翻译
The restructuring has been accounted for using the “as if” pooling method of accounting and the operations were consolidated as if the restructuring had occurred as of the beginning of the earliest period presented in our consolidated financial statements.
主要看下其中的“as if ”应该怎么翻

在我们的合并财务报表初始即采用实际分摊会计法,所有运算已合并。

表示 仿佛=as though

as if 不难理解,就是“仿佛”“似乎”“好像是”的意思哈哈,你这个是会计专业吧,我凑活着给你翻译下,
“重组被认为是好像是使用了会计的联营方法,因此直到我们财务决算的初期,会计操作会因“重组似乎发生”这一事实而巩固了”

我唯一不好翻译的是consolidate,只能翻译为巩固,你参考吧