请教该如何理解该句中的as being

Each year they audit our accounts and certify them 【as being】 true and fair.

他们每年对我们进行账务审核，以确保其真实无误。

certify的一个常见搭配就是：certify…as…（证明……是……）

其中的 as 后面可以接名词或形容词等（名词或形容词前可以加上being，也可省略）。如：

Doctors certified him as insane. 医生证明他精神失常。（牛津）

They wanted to get certified as divers. 他们想拿到潜水员资格证书。（柯林斯）

The accounts were certified as correct. 账目经查核证明无误。（英语搭配大词典）

She was certified as a teacher in 1990. 她被证明在1990年是教师。（朗文）

It must be certified as a true copy of the original document. 必须鉴定这是原文件的真实副本。（牛津）

Each year they audit our accounts and certify them as being true and fair. 每年他们都会审核我们的账目，以证明其准确合理。（这是你的句子，出自“柯林斯词典”）

Webster - 英语教师

擅长：英语 | 采纳率 87% | 回答于 1秒前

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陈才 - 英语教师 1秒前

擅长：中考英语,词法问题

Each year they audit our accounts and certify them 【as being】 true and fair.

as (being)+ true and fair 为介词短语作宾语补足语.

他们每年对我们进行账务审核，以确保其真实无误。

回答如下：

以上结构属于

(1) certify sth/sb as +(being) +形容词结构：证明某人/某物是....状态

They certified the accounts as (being )correct.

(2) certify sth/sb as +名词：证明...是...

I certify this as a true copy of his letter.
我证明本件确系他信件的副本

They wanted to get certified as divers.

他们想拿到潜水员资格证

(3) sb/sth be certified as +名词/(being)+形容词

The accounts were certified as being correct.
经核查账目无误。