原有的会计准则基本上被国际财务报告准则取代了。
The old Accounting Standards were largely replaced by International Financial Reporting Standards.
This is a passive sentence with the passive marker “被”, which is used to introduce the agent of an action, or to emphasize that the subject of the sentence is the recipient of an action. Here are some example sentences:
她被公司解雇了。
She was fired by the company.
我被他骗了。
I was deceived by him.
| S (recipient) | 被 | O (agent) + V + other elements |
|---|---|---|
| 她 | 被 | 公司解雇了。 |
| She | was (by) | the company fired. |
| 我 | 被 | 他骗了。 |
| I | was (by) | him deceived. |