太奇教育为考生们整理以下MPAcc会计硕士英语翻译例题，供大家参考学习。

　　1. Behaviorists suggest that child who is raised in an environment where there are many stimulations which develop his or her capacity for appropriate response will experience greater intellectual development.

　　2. In the "soap war" between the two parties, tremendous use is made of statistics to measure the dynamic difference in market resulting from the proportional allocation to advertising, which constitute such a large part of their production costs before selling, so that they regard their production costs as production plus advertising costs.

　　译：

　　1.行为主义者认为如果一个儿童在有许多刺激物的环境里长大，而这些刺激物能够开发其相应的反应能力，那么这个儿童将会经历更好的智力发展。

　　2.在两个集团的的“肥皂大战”中大量使用了统计学来评估与广告投入相应的市场份额的动态差异，这一项在售前的生产成本中占了很大一部分，所以他们把生产成本看作是生产费用和广告费用之和。