第一篇:審計報告中英文對照
最新審計報告中英文對照(轉(zhuǎn)載)審計報告中英對照 2008-12-27 13:38:21 閱讀2557 評論5字號:大中小 訂閱
山西**聯(lián)合會計師事務(wù)所
ShanXi**Unite Accountant Office
審計報告
AUDITOR’S REPORT
晉**審字(2007)第000**號Jin **(2007)Audit No.00**
**鑄造有限公司:
To **foundry Co., Ltd:
我們審計了后附的**鑄造有限公司(以下簡稱貴公司)財務(wù)報表,包括2006年12月
日的資產(chǎn)負債表,2006年度的利潤表以及財務(wù)報表附注。
We have audited the accompanying balance sheet of ** foundry Co., Ltd(the “Company”)as of Dec.31,2006, and the related consolidated income statement for the
2006then ended, and a summary of significant accounting policies and other
explanatory notes.一、管理層對財務(wù)報表的責(zé)任
1.Management’s Responsibility for the Financial Statements
按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制財務(wù)報表是貴公司管理層的責(zé)任。這種責(zé)任包括:(1)設(shè)計、實施和維護與財務(wù)報表編制相關(guān)的內(nèi)部控制,以使財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報:(2)選擇和運用恰當(dāng)?shù)臅嬚撸海?)作出合理的會計估計。
The management is responsible for the preparation and fair presentation of these
financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.This responsibility includes:(i)designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;(ii)selecting and applying appropriate accounting policies;and(iii)making accounting estimates that are reasonable in the
circumstances.二、注冊會計師的責(zé)任
2.Auditor’s Responsibility
我們的責(zé)任是在實施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國注冊會計師審計準則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準則要求我們遵守職業(yè)道德規(guī)
范,計劃和實施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。
Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance whether the
financial statements are free from material misstatement
審計工作涉及實施審計程序,以獲取有關(guān)財務(wù)報表金額和和披露的審計證據(jù)。選擇的審計程序取決于注冊會計師的判斷,包括對由于舞弊或錯報導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進行風(fēng)險評估時,我們考慮與財務(wù)報表編制相關(guān)的內(nèi)部控制,以設(shè)計恰當(dāng)?shù)膶徲嫵绦颍康牟⒎菍?nèi)部控制的有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當(dāng)性和作出會計估計的合理性,以及評價財務(wù)報表的總體列報。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.In making those risk assessments, the auditor considers internal control which related to the compilation of financial statements in order to design appropriate audit procedures in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.An audit also includes evaluating the appropriateness of accounting policies using and the reasonableness of accounting estimates made by management, as wellas evaluating the overall presentation of the financial statements.我們相信,我們獲取的審計證據(jù)是充分、適當(dāng)?shù)?,為發(fā)表審計意見提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.三、審計意見
3.Opinion
我們認為, 貴公司財務(wù)報表已經(jīng)按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制,在所有重大方面公允反映了貴公司2006年12月31 日的財務(wù)狀況以及 2006年度的經(jīng)營成果。
In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterprises and
China Accounting System for Business Enterprises.此報告中、英文各一份,兩者若有差異,以中文為準。
The report was made by Chinese and English.If the two files differ, the standard will
be Chinese.山西**聯(lián)合會計師事務(wù)所中國注冊會計師:
ShanXi ** Unite Accountant OfficeCertified Public
Accountant:
中國·太原二○○七年七月十日Shanxi, P.R.C.Date: Jul.10, 2007
第二篇:審計報告中英文對照
最新審計報告中英文對照(轉(zhuǎn)載)
審計報告中英對照 2008-12-27 13:38:21 閱讀2557 評論5 字號:大中小 訂閱
山西**聯(lián)合會計師事務(wù)所
ShanXi**Unite Accountant Office
審 計 報 告 AUDITOR’S REPORT
晉**審字(2007)第000**號 Jin **(2007)Audit No.00**
**鑄造有限公司: To **foundry Co., Ltd: 我們審計了后附的**鑄造有限公司(以下簡稱貴公司)財務(wù)報表,包括2006年12月31 日的資產(chǎn)負債表,2006的利潤表以及財務(wù)報表附注。
We have audited the accompanying balance sheet of ** foundry Co., Ltd(the “Company”)as of Dec.31,2006, and the related consolidated income statement for the 2006 then ended, and a summary of significant accounting policies and other
explanatory notes.一、管理層對財務(wù)報表的責(zé)任
1.Management’s Responsibility for the Financial Statements
按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制財務(wù)報表是貴公司管理層的責(zé)任。這種責(zé)任包括:(1)設(shè)計、實施和維護與財務(wù)報表編制相關(guān)的內(nèi)部控制,以使財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報:(2)選擇和運用恰當(dāng)?shù)臅嬚撸海?)作出合理的會計估計。
The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.This responsibility includes:(i)designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;(ii)selecting and applying appropriate accounting policies;and(iii)making accounting estimates that are reasonable in the
circumstances.二、注冊會計師的責(zé)任
2.Auditor’s Responsibility
我們的責(zé)任是在實施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國注冊會計師審計準則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準則要求我們遵守職業(yè)道德規(guī)范,計劃和實施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。
Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement 審計工作涉及實施審計程序,以獲取有關(guān)財務(wù)報表金額和和披露的審計證據(jù)。選擇的審計程序取決于注冊會計師的判斷,包括對由于舞弊或錯報導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進行風(fēng)險評估時,我們考慮與財務(wù)報表編制相關(guān)的內(nèi)部控制,以設(shè)計恰當(dāng)?shù)膶徲嫵绦?,但目的并非對?nèi)部控制的有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當(dāng)性和作出會計估計的合理性,以及評價財務(wù)報表的總體列報。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.In making those risk assessments, the auditor considers internal control which related to the compilation of financial statements in order to design appropriate audit procedures in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.An audit also includes evaluating the appropriateness of accounting policies using and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.我們相信,我們獲取的審計證據(jù)是充分、適當(dāng)?shù)?,為發(fā)表審計意見提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.三、審計意見 3.Opinion
我們認為, 貴公司財務(wù)報表已經(jīng)按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制,在所有重大方面公允反映了貴公司2006年12月31 日的財務(wù)狀況以及 2006的經(jīng)營成果。
In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.此報告中、英文各一份,兩者若有差異,以中文為準。
The report was made by Chinese and English.If the two files differ, the standard will
be Chinese.山西**聯(lián)合會計師事務(wù)所 中國注冊會計師:
ShanXi ** Unite Accountant Office Certified Public
Accountant: 中國·太原 二○○七年七月十日 Shanxi, P.R.C.Date: Jul.10, 2007
第三篇:中英文對照
Text5_EN
I don't know why I overlooked that problem.I haven't overlooked Chinese achievements in science.Sometimes you are too frank.High birthrates cannot be changed overnight.That book only told a pack of lies.They searched my room and found nothing.When it rained people in that small town had to stay in the house.
第四篇:中英文對照
AEROFLEX “亞羅弗”保溫 ALCO “艾科”自控 Alerton 雅利頓空調(diào) Alfa laval阿法拉伐換熱器 ARMSTRONG “阿姆斯壯”保溫 AUX 奧克斯
BELIMO 瑞士“搏力謀”閥門 BERONOR西班牙“北諾爾”電加熱器 BILTUR 意大利“百得”燃燒器 BOSIC “柏誠”自控 BROAD 遠大
Burnham美國“博恩漢”鍋爐 CALPEDA意大利“科沛達”水泵 CARLY 法國“嘉利”制冷配件 Carrier 開利 Chigo 志高
Cipriani 意大利斯普萊力
CLIMAVENETA意大利“克萊門特” Copeland“谷輪”壓縮機 CYRUS意大利”賽諾思”自控 DAIKIN 大金空調(diào)
丹佛斯自控 Dorin “多菱”壓縮機
DUNHAM-BUSH 頓漢布什空調(diào)制冷 DuPont美國“杜邦”制冷劑 Dwyer 美國德威爾 EBM “依必安”風(fēng)機
ELIWELL意大利“伊力威”自控 Enfinilan 英國“英菲尼蘭“閥門 EVAPCO美國“益美高”冷卻設(shè)備 EVERY CONTROL意大利“美控” Erie 怡日
FRASCOLD 意大利“富士豪”壓縮機 FRICO瑞典“弗瑞克”空氣幕 FUJI “富士”變頻器
FULTON 美國“富爾頓”鍋爐 GENUIN “正野”風(fēng)機 GREE 格力
GREENCOOL格林柯爾 GRUNDFOS “格蘭富”水泵 Haier 海爾 Hisense 海信 HITACHI 日立
霍尼韋爾自控 Johnson 江森自控 Kelon 科龍
KRUGER瑞士“科祿格”風(fēng)機 KU BA德國“庫寶”冷風(fēng)機 Liang Chi 良機冷卻塔 LIEBERT 力博特空調(diào) MARLEY “馬利”冷卻塔 Maneurop法國“美優(yōu)樂”壓縮機 McQuary 麥克維爾 Midea 美的 MITSUBISHI三菱
Munters 瑞典“蒙特”除濕機 Panasonic 松下 RANCO “宏高”自控
REFCOMP意大利“萊富康”壓縮機 RIDGID 美國“里奇”工具 RUUD美國“路德”空調(diào) RYODEN “菱電”冷卻塔 SanKen “三墾”變頻器 Samsung 三星 SANYO 三洋
ASWELL英國森威爾自控 Schneider 施耐德電氣 SenseAir 瑞典“森爾”傳感器 SIEMENS 西門子
SINKO ",28商機網(wǎng);新晃“空調(diào) SINRO “新菱”冷卻塔 STAND “思探得”加濕器 SWEP 舒瑞普換熱器 TECKA “臺佳”空調(diào) Tecumseh“泰康”壓縮機 TRANE 特靈
TROX德國“妥思”風(fēng)閥 VASALA芬蘭“維薩拉”傳感器 WILO德國“威樂”水泵 WITTLER 德國”威特”閥門 YORK 約克
ZENNER德國“真蘭”計量
第五篇:中英文對照
醫(yī)院中英文對照
發(fā)熱門診Have Fever主治醫(yī)師Doctor-in-charge 供應(yīng)室Supply Room謝絕入內(nèi)No entering 紅燈亮?xí)r謝絕入內(nèi)No entering when red light
彩超、心電圖Colorful Cardiogram/ECG住院樓Inpatient Building 透析血磁EndoscopeDept.護士Nueser康復(fù)理療科RehabilitationPhysiotherapyDept.中藥計價China medical price account肛腸科Ano-proctology
皮膚、肛腸、男性科、泌尿科候診Dermatology、Ano-proctology、male Urology Clinic 皮膚科、肛腸科、男性科、泌尿科Dermatology、Ano-proctology、male Urology Dept 中醫(yī)科Traditional Chinese Medicine五官科ENT Dept.男性科、泌尿科 Male urology Dept.安全出口Exit
預(yù)防保健科Medical center for health preventionand care
后勤科、藥庫Logistic Room、Seore入院登記In-patient Admisson 高壓氧治療Hyperbaric Oxygehation Therapy碎石中心ESWL Center 急救中心Emergency Center掛號收費Registration
中心藥房Cenreral Pharmacy內(nèi)科門診Internal Medicine Clinic會議室Meeting Room手外科Hand Surgery 產(chǎn)科Obstentrics Dept.骨外科Orthopedics Dept.神經(jīng)、燒傷外科Neurosurgery.Plaseric surgey Dept.麻醉科Anaesthesiology手術(shù)室Operation Room 泌尿、腫瘤外科Urologic.Gumorsurgery Dept.婦科Gynecology Dept.內(nèi)二科Internal Medicine.Ward 2產(chǎn)房及愛嬰中心Delivery Room內(nèi)一科Internal Medicine.Ward 1洗手間Toilet
普外、胸外科Surgey、Thoracic Surgey Dept.皮膚科Dermatology Dept.中醫(yī)骨傷科Traditional Mediaine or Thopaedics餐廳Dining Room 配餐室Pantry Room后勤科Logistics Dept.電工室Electrician Room接待室Dermatology Room 內(nèi)、兒科候診 Internal medicine.Pediatrics功能檢查候診Function Exam 中醫(yī)科候診TCM Clinic放射科候診Radiology Clinic 婦科門診Gynecology Dept.產(chǎn)科候診Obstentrics Clinic 肛腸科候診Ano-proctology婦科候診Gynecology Clinic 產(chǎn)科門診Obstentrics Dept.五官科候診ENT.Clinic 外科候診Surgery Clinic輸液中心Transfusion Center 皮膚、泌尿科候診 Dermatology.Male Urology Clinic檢驗候診Clinical Laborotories 家屬休息Relation Rest Room口腔科門診Stomatology Clinic 內(nèi)兒科Internal Medicine.Pediaarics鏡檢科Endoscope Dept.外科Surgrey Dept.檢驗中心Laboratory Center 功能檢查Function Exam Dept.登記處Registration 預(yù)防保健門診Hygine & Public Health Dept.收費處Cashier 美容科、鏡檢科門診 Cosmetology Dept.Endoscope Clinic
收費健康發(fā)證Gharge lssue Bill of Health試敏觀察室Scratch Espial Room