If the reader tries to express the substance of this otherwise, he will find that its advantage lies in its avoidance of insoluble (and unnecessary) accounting problems.

如果读者试图以其他方式表达其实质， 他会发现它的优势在于避免了无法解决（和不必要的）的会计问题。

Rather I would think that despair at an insoluble problem, and perhaps impatience with those who pretend to solve it, bring about a resolute disregard of everything beyond the physical fact, and so at length a self-deception which seems obtuseness.

相反，我认为对一个无法解决的问题感到绝望，也许对那些假装解决它的人不耐烦，会导致对物理事实之外的一切事物的坚决忽视，最终导致一种看似迟钝的自欺欺人。