破解此句图森魄,意群已经给你分好了,下面请看释意和解析：
What is set out/ /as a measure of net income/ /can never be supposed to be a fact/ /in any sense at all/ / / / except that/ /it is the figure/ /that results/ /when the accountant has finished applying the procedures/ /which he adopts.
那个被作为净利润的一种手段将永远不能成为现实,除非所得数据是由当会计师完全适应了他所采用的程序得出的.
句子在except处可以分为两个独立的句子,前一句是由what引导的主语从句,后一句是由it引导的主语从句（强调句）,其中还套了一个when引导的条件状语从句并倒挂在句末.
（本来应该是except that/ /it is the figure/ /when the accountant has finished applying the procedures/ /which he adopts/ /that results.）
就是这样.