were就是is的过去时嘛，这就是说跟过去时有关，“prior是以往的”的意思，所以在这里可以译成“在以往”“是以往”都可以。
这只是语法的需要。
than后是一个省略句,省了主语the System ．were只是is的过去式，这里并不是它有什么特殊用法．只是比较级的特殊省略结构
were 是 are的过去事.
The System is much more in line with international practice than 是 the prior accounting regulations.
这是个倒装句。分开写应该是
the prior accounting regulations were in line with international practice, but the system is much more in line with international practice than them.
虚拟语气
内容全部来源于网络收集，如有侵权，请联系网站删除：QQ：24596024