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
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
问题解答：
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