第一篇：審計報告（帶英文版）

審 計 報 告

京永審字（2009）第 16013 號

中國出口信用保險公司：

我們審計了后附的中國出口信用保險公司（以下簡稱“公司”）財務(wù)報表，包括2008年12月31日的資產(chǎn)負(fù)債表，2008年度的利潤表、現(xiàn)金流量表、所有者權(quán)益變動表和財務(wù)報表附注，審計報告范文（帶英文版）。

一、管理層對財務(wù)報表的責(zé)任

按照企業(yè)會計準(zhǔn)則和《金融企業(yè)財務(wù)規(guī)則》的規(guī)定編制財務(wù)報表是公司管理層的責(zé)任。這種責(zé)任包括：（1）設(shè)計、實(shí)施和維護(hù)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(yùn)用恰當(dāng)?shù)臅嬚?；?）作出合理的會計估計。

二、注冊會計師的責(zé)任

我們的責(zé)任是在實(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實(shí)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。

審計工作涉及實(shí)施審計程序，以獲取有關(guān)財務(wù)報表金額和披露的審計證據(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誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進(jìn)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。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)。

三、審計意見

我們認(rèn)為，公司財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)則和《金融企業(yè)財務(wù)規(guī)則》的規(guī)定編制，在所有重大方面公允反映了公司2008年12月31日的財務(wù)狀況以及2008年度的經(jīng)營成果和現(xiàn)金流量，工作報告《審計報告范文（帶英文版）》。

北京永拓會計師事務(wù)所有限責(zé)任公司中國注冊會計師：

中國 · 北京

2009年4月10日中國注冊會計師：

Independent Auditors’ Report

JYSZ(2009)No.16013

To China Export & Credit Insurance Corporation:

We have audited the accompanying balance sheets of China Export & Credit Insurance Corporation(the“Company”)as of December 31, 2008 and the related statements of income, cash flows, statement of equity changes and notes to the financial statements for the year then ended.Responsibilities of management

The Company’s directors are responsible for the preparation of financial statements in compliance with Enterprise Accounting System and Accounting Standards for Business Enterprises.Such responsibilities include the following:(1)design, implementation and maintenance of financial statements and related internal controls, so there is no material misstatement due to fraud or error;(2)the selection and application of appropriate accounting policies;(3)reasonable accounting estimate.Responsibilities of auditors

Our responsibility is to express an opinion on these financial statements based on our audits.We conducted our audit in accordance with Chinese Certified public Accountants Auditing Standards.Those standards require us to comply with the professional ethics and to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

第二篇：英文審計報告

英文審計報告模板

審計報告 2009-05-20 21:52:50 閱讀260 評論0字號：大中小 訂閱

審計報告

Auditors’ Report

安永華明(2007)審字第 XXXXX 號

Ernst & Young Hua Ming

(2007)Audit No.XXXXXXXX

ABC股份有限公司全體股東:

To the shareholders of ABC Co., Ltd.(the “Company”):

我們審計了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財務(wù)報表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006的合并及母公

司利潤及利潤分配表、股東權(quán)益增減變動表和現(xiàn)金流量表以及財務(wù)報表附注。

We have audited the accompanying consolidated balance sheet of ABC(the “Company”)and its subsidiaries(collectively referred to as the “Group”)as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year 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

按照企業(yè)會計準(zhǔn)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(shí)施和維護(hù)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(yùn)用恰當(dāng)?shù)臅嬚撸?3)作出合理的會計估計。

1.Management’s Responsibility for the Financial Statements 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

我們的責(zé)任是在實(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實(shí)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。

2.Auditor’s Responsibility

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(shí)施審計程序，以獲取有關(guān)財務(wù)報表金額和披露的審計證據(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誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進(jìn)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。

An audit 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 relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate 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 used 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)是充分的、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

我們認(rèn)為，上述財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)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集團(tuán)和貴公司2006年12月31日的財務(wù)狀況以及2006的經(jīng)營成果和現(xiàn)金

流量。

3.Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business

Enterprises and China Accounting System for Business Enterprises.安永華明會計師事務(wù)所中國注冊會計師

中國北京XXXXXXXXXXX

Ernst & YoungHua MingCertified Public Accountants

BeijingP.R.China

Registered in P.R.China

XXXXXXXXXXX

XXXXXXXXXX

第三篇：審計報告英文

英文審計報告模板

審計報告 2009-05-20 21:52:50 閱讀260 評論0 字號：大中小 訂閱

審計報告

auditors’ report 安永華明(2007)審字第 xxxxx 號 ernst & young hua ming(2007)audit no.xxxxxxxx abc股份有限公司全體股東: 我們審計了后附的abc股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財務(wù)報表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006的合并及母公

司利潤及利潤分配表、股東權(quán)益增減變動表和現(xiàn)金流量表以及財務(wù)報表附注。accounting policies and other explanatory notes.一、管理層對財務(wù)報表的責(zé)任

按照企業(yè)會計準(zhǔn)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(shí)施和維護(hù)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(yùn)用恰當(dāng)?shù)臅嬚撸?3)作出合理的會計估計。1.management’s responsibility for the financial statements 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(轉(zhuǎn)載于:審計報告模板英文)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 我們的責(zé)任是在實(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實(shí)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。2.auditor’s responsibility from material misstatement.審計工作涉及實(shí)施審計程序，以獲取有關(guān)財務(wù)報表金額和披露的審計證據(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誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進(jìn)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。an audit 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 relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate 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 used 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)是充分的、適當(dāng)?shù)模瑸榘l(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

我們認(rèn)為，上述財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)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集團(tuán)和貴公司2006年12月31日的財務(wù)狀況以及2006的經(jīng)營成果和現(xiàn)金

流量。3.opinion enterprises and china accounting system for business enterprises.安永華明會計師事務(wù)所 中國注冊會計師

中國 北京 xxxxx xxxxxx ernst & young hua ming certified public accountants beijing p.r.china registered in p.r.china xxxxx xxxxxx xxxxx xxxxx篇二：最新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(fù)債表，2006的利潤表以及財務(wù)報表附注。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(zhǔn)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(shí)施和維護(hù)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(yùn)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(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)

范，計劃和實(shí)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。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(shí)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(jìn)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。an audit 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 ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel 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)模瑸榘l(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(rèn)為, 貴公司財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)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。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(zhǔn)。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篇三：公司審計報告模板英文版

??accountant office auditor’s report ??**(20?)audit no.?? to ??co., ltd: 1.management’s responsibility for the financial statements the management is responsible for the preparation and fair presentation of these financial statements.this responsibility includes:(a)preparing and presenting fairly these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises;and(b)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.2.auditor’s responsibility an audit 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 relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate 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 used and the reasonableness of accounting estimates made by management, as wel as evaluating the overall presentation of the financial statements.we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.3.opinion china ??accountant office ??china certified public accountant registered in p.r.c篇四：英文審計報告正文模板 test co., ltd.test co., ltd.auditors’ report and financial statements for the year ended december 31, 2011 1.2.table of contents auditors’ report financial statements and notes to the financial statements statement of financial position statement of cash flows page auditors’ report to test co., ltd.: management’ management is responsible for the preparation of these financial statements in accordance with accounting standards for and for such internal control as auditor’s responsibility our responsibility is to on these financial statements based on our audit.we standards require ethical requirements and plan and perform the audit to obtain the the procedures selected depend on the auditor’s judgment, including the risks of material misstatement of the financial statements, whether due to fraud or those risk assessments, the auditor consider internal control relevant to the entity’s entity’s internal control.an audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.our audit opinion.opinion shu lun pan certified public accountants co., ltd.shanghai, china date: xx xx, 2011 ial statements are english translation of the chinese auditors’ xxx co., ltd.statement of financial position as at december 31, 2011 as at december as at january 1, legal representative:

chief accountant: accountant in charge:篇五：審計報告中英文范本

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(fù)債表，2006的利潤表以及財務(wù)報表附注

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(zhǔn)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(shí)施和維護(hù)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(yùn)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(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實(shí)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 審計工作涉及實(shí)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(jìn)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。

第四篇：出具審計報告英文

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(fù)債表，2006的利潤表以及財務(wù)報表附注。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(zhǔn)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(shí)施和維護(hù)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(yùn)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(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)

范，計劃和實(shí)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。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(shí)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(jìn)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。an audit 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 ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel 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(rèn)為, 貴公司財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)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。

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(zhǔn)。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篇二：審計報告方面的英語

審計報告方面的英語 1.audit 審計

2.attestation 鑒證

3.credibility 可信賴程度 4.audit of financial statements 財務(wù)報表審計 5.agreed-upon procedures 執(zhí)行商定程序 6.high levels of assurance 高水平保證 8.reliability 可靠性 9.relevance 相關(guān)性

10.professional skepticism 職業(yè)謹(jǐn)慎 11.objectivity 客觀性

13.senior/cpa-in-charge 項(xiàng)目經(jīng)理 14.audit engagement letter 業(yè)務(wù)約定書 15.recurring audit 連續(xù)審計 16.the client 委托人 17.change cpa 更換注冊會計師 18.the existing cpa 現(xiàn)任注冊會計師 19.the successor cpa 后任注冊會計師 20.the preceding cpa前任注冊會計師 21.issue the audit report 出具審計報告 22.expert 專家

23.the board of directors 董事會 24.knowledge of the entitys business 了解被審計單位情況 25.assess material misstatement risks 評估重大錯報風(fēng)險 26.detemine the nature,timing and extent of the audit procedures 確定審計程序的性質(zhì)、時間和范圍

27.a general knowledge of 初步了解情況 28.a more knowledge of 進(jìn)一步了解的情況 29.the prior year’s working papers 以前工作底稿 30.minutes of meeting 會議紀(jì)要 31.business risks 經(jīng)營風(fēng)險 32.appropriateness 適當(dāng)性 33.accounting estimate 會計估計 34.management representations 管理層聲明 35.going concern assumption 持續(xù)經(jīng)營假設(shè) 36.audit plan 審計計劃

37.significant audit areas 重點(diǎn)審計領(lǐng)域 38.error 錯誤 39.fraud 舞弊

40.modified or additional procedures 修改或追加審計程序 41.misappropriation of assets 侵占資產(chǎn) 42.transactions without substance 虛假交易 43.unusual pressures 異常壓力 45.materialiy 重要性

46.exceed the materiality level 超過重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and related account balances and transaction levels 財務(wù)報表層和相關(guān)賬戶、交易層 50.misstatements or omissions 錯報或漏報 51.aggregate 總計

52.subsequent events 期后事項(xiàng) 53.adjust the financial statements 調(diào)整財務(wù)報表 54.perform additional audit procedures 實(shí)施追加的審計程序 55.audit risk 審計風(fēng)險 56.detection risk 檢查風(fēng)險 57.inappropriate audit opinion 不適當(dāng)?shù)膶徲嬕庖? 58.material misstatement 重大的錯報 59.tolerable misstatement 可容忍錯報 60.the acceptable level of detection risk 可接受的檢查風(fēng)險 61.assessed levelof material misstatement risk 重大錯報風(fēng)險的評估水平 62.small business 小規(guī)模企業(yè) 63.accounting system 會計系統(tǒng) 64.test of control 控制測試 65.walk-through test 穿行測試 67.flow chart 流程圖

68.reperformance of internal control 重新執(zhí)行 69.audit evidence 審計證據(jù) 70.substantive procedures 實(shí)質(zhì)性程序 71.assertions 認(rèn)定 72.esistence 存在 73.occurrence 發(fā)生

75.rightsand obligations 權(quán)利和義務(wù) 76.valuation and allocation 計價和分?jǐn)? 77.cutoff 截止 78.accuracy 準(zhǔn)確性 79.classification 分類 80.inspection 檢查

81.supervision of counting 監(jiān)盤 82.observation 觀察 83.confirmation 函證

85.analytical procedures 分析程序 86.vouch 核對 87.trace 追查

88.audit sampling 審計抽樣 89.error 誤差

90.expected error 預(yù)期誤差 91.population 總體

92.sampling risk 抽樣風(fēng)險 93.non-sampling risk 非抽樣風(fēng)險 94.sampling unit 抽樣單位 95.statistical sampling 統(tǒng)計抽樣 96.tolerable error 可容忍誤差 97.the risk of under reliance 信賴不足風(fēng)險 98.the risk of over reliance 信賴過度風(fēng)險 99.the risk of incorrect rejection 誤拒風(fēng)險 100.the risk of incorrect acceptance 誤受風(fēng)險 101.working trial balance 試算平衡表 102.index and cross-referencing 索引和交叉索引 103.cash receipt 現(xiàn)金收入 104.cash disbursement 現(xiàn)金支出 105.bank statement 銀行對賬單 106.bank reconciliation 銀行存款余額調(diào)節(jié)表 107.balance sheet date 資產(chǎn)負(fù)債表日

108.net realizable value 可變現(xiàn)凈值 109.store room 倉庫

110.sales invoice 銷售發(fā)票 111.price list 價目表 112.positive confirmation request 積極式詢證函 113.negative confirmation request 消極式詢證函 114.purchase requisition 請購單 115.receiving report 驗(yàn)收報告 116.gross margin 毛利

117.manufacturing overhead 制造費(fèi)用 118.material requisition 領(lǐng)料單 119.inventory-taking 存貨盤點(diǎn) 120.bond certificate 債券 121.stock certificate 股票 122.audit report 審計報告 123.entity 被審計單位 124.addressee of the audit report 審計報告的收件人 125.unqualified opinion 無保留意見

126.qualified opinion 保留意見 127.disclaimer of opinion 無法表示意見 128.adverse opinion 否定意見篇三：英文版審計報告

英文版審計報告---無法表示意見 [ 2008-5-13 11:40:00 | by: dangzh ] 推以下是無法表示意見審計報告英文范本 following is an example of an audit report containing an disclaimer opinion 薦

審計報告 auditors’report 安明(2007)審字第 xxxxx 號 an ming(2007)audit no.xxxxxxxx abc股份有限公司全體股東: 我們審計了后附的abc股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財務(wù)報表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006的合并及母公司利潤及利潤分配表、股東權(quán)益增減變動表和現(xiàn)金流量表以及財務(wù)報表附注。

一、管理層對財務(wù)報表的責(zé)任

按照企業(yè)會計準(zhǔn)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(shí)施和維護(hù)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(yùn)用恰當(dāng)?shù)臅嬚撸?3)作出合理的會計估計。

1.management’s responsibility for the financial statements 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、導(dǎo)致無法表示意見的事項(xiàng)

經(jīng)審計,如會計報表附注xx所述,貴公司原材料采購和產(chǎn)品銷售絕大部分來自關(guān)聯(lián)方交易.但因受管理工作的限制,我們無法對這些交易執(zhí)行必要的審計程序,因此我們無法對這些交易的公允性和合理性做出結(jié)論.2、the event which caused disclaimer opinion

三、審計意見

我們認(rèn)為，由于上述事項(xiàng)可能產(chǎn)生的影響非常重大和廣泛,我們無法對貴公司財務(wù)報表發(fā)現(xiàn)意見。

3.opinion 安明會計師事務(wù)所 中國注冊會計師 中國 北京 xxxxx xxxxxx an ming certified public countants beijing p.r.china registered in p.r.china 29th march 2007篇四：英文版審計報告 china audit international certified pulic accountants address: 8th floor, building c, yuhuidasha, no.73 fucheng road, haidian,beijing, china, 100143 tel: +86 10 68731010 fax: 010-68479956 auditors report ref: caicpa(2012)no.01010218 auditors report to the shareholders of china aerospace contruction group co., ltd.management’s responsibility for the financial statements management is responsible for the preparation of these financial statements in accordance with the accounting standards for business enterprises and accounting systems for business enterprises.this responsibility includes:(1)designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error;(2)selecting and applying appropriate accounting policies;(3)making accounting estimates that are reasonable in the circumstances.auditor’s responsibility an audit involves performing procedures to obtain audit evidence about the amount 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 relevant to the entity’s preparation of the financial statements in order to design audit procedures that are appropriate 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 used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.opinion in our opinion, the financial statements present fairly, in all material respects, the financial position of china aerospace contruction group co., ltd as of december 31, 2011, and of its financial performance and its cash flows for the year then ended in accordance with the accounting standards for business enterprises and accounting systems for business enterprises.china certified public accountant: liu juren, li guiqin china audit international certified pulic accountants march 10, 2012 篇五：審計報告英文版

審 計 報 告 auditor’s report 華夏會審（2010）第242號 huaxia certified public accountants co.,ltd(2010)audit no.242 迪朗建貿(mào)易（上海）有限公司： to thomas bennett asia co., ltd: 我們審計了后附的迪朗建貿(mào)易（上海）有限公司（以下簡稱貴公司）財務(wù)報表，包括2009年12月31 日的資產(chǎn)負(fù)債表，2009的利潤表以及財務(wù)報表附注。

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(zhǔn)則和《小企業(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(shí)施和維護(hù)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(yùn)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 small business enterprises and china accounting system for small 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(shí)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(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實(shí)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。

審計工作涉及實(shí)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(jìn)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。an audit 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 ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel 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)模瑸榘l(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(rèn)為, 貴公司財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)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2009年12月31 日的財務(wù)狀況以及 2009的經(jīng)營成果。

第五篇：感謝信英文帶翻譯

感謝信

dear mr.liu, 親愛的劉先生, 謝謝你購買我們的衛(wèi)星系列電腦。

we are dedicated to manufacturing the most advanced business machines and hope that our products are meeting with your approval.我們致力于生產(chǎn)最先進(jìn)的商業(yè)機(jī)器,希望我們的產(chǎn)品與你的批準(zhǔn)。

你的評論對我們來說也是很重要的,因?yàn)樗麄儙椭覀兲峁┳詈玫姆?wù)。

please take a moment to fill out the enclosed card in order to receive lifetime technical support, special prices and updates.請花點(diǎn)時間填寫附件卡為了獲得終身技術(shù)支持,特殊的價格和更新。

if you have any questions concerning our products, please call our customer service department at 1234-567.如果你有任何問題關(guān)于我們的產(chǎn)品,請致電我們的客戶服務(wù)部門在1234-567。again, thank you for your purchase.再次感謝您的購買。sincerely yours, 謹(jǐn)致問候, wulei wulei manager, channel marketing department 市場部經(jīng)理,渠道

中國通用電腦公司篇二：英文感謝信模板+范文

感 謝 信 dear______, i am writing to extend my sincere gratitude for _________(感謝的原因).if it had not been for your assistance in ___________(對方給你的具體幫助), i fear that i would have been_________(沒有對方幫助時的后果).every one agrees that it was you who______________(給出細(xì)節(jié)).again, i would like to express my warm thanks to you!please accept my gratitude.yours sincerely 你的姓名

extend [?kstend] vt.延伸；擴(kuò)大；推廣；伸出；給予；使竭盡全力；對?估價 vi.延伸；擴(kuò)大；伸展；使疏開

gratitude [gr?t?tju?d] n.感謝（的心情）；感激 assistance [?s?st(?)ns] n.援助，幫助；輔助設(shè)備

感謝信

1）感謝信的寫法

人們在交往中常需要相互致謝，收到別人贈送的禮物，得到別人的幫助、受到別人的慰問，都應(yīng)該表示感謝。感謝信是人們常用的一種感謝方式。

感謝信最主要的特點(diǎn)是真誠。缺乏真摯的感情答謝他人，收信人將對你的謝意產(chǎn)生懷疑，感謝的目的也就失去了。因此，寫感謝信首先得真心誠意。感謝信另一個特點(diǎn)是具體。寫感謝信切忌泛泛而談，而應(yīng)著重于具體的感謝事由。其次一個特點(diǎn)是及時。收到別人禮物、得到別人幫助，應(yīng)及時寫信予以答謝。否則，人家會對你的謝意大打折扣。

收到他人贈送的禮物應(yīng)當(dāng)及時寫封感謝信，感謝信除了應(yīng)寫得真誠、具體、及時外，還應(yīng)當(dāng)特別提及所收禮物的具體內(nèi)容，否則，泛泛而談，使人覺得你不夠真誠。為此，當(dāng)你寫感謝信時，應(yīng)這樣寫：“thank you for your beautiful roses.”(謝謝您送的美麗的玫瑰花。)；而不要籠統(tǒng)地寫上“thank you for your beautiful gift.”(謝謝您送給我的漂亮禮物。)，這樣，使人覺得你既禮貌，又誠心，從而真正達(dá)到交往的目的。下面我們來看看具體的范例。

范例1 dear laura, i was truly eaptured beyond expression to receive your flowers which turned our living room into a garden.how considerate and wonderful of you to remember my birthday.you just couldnt have selected anything i had have liked more!you have a positive genius for selecting the right gift!the four years i spent with you at the college have been the pleasa ntest period in my life.i will cherish this memory forever.how nice it would be to see you again.you have been more than kind, and i wont ever forget it.my love and deepest gratitude, now and always!sincerely yours, jane 范例2 dear dan and laura, jim and i want to thank you for the beautiful salad bowl set.we are looking forward to getting lots of use out of your thoughtful and practical wedding gift.thanks again for the lovely gift.fondly, minnie 范例3 dear mrs.gorden, id like you to know how much the week at your lovely house meant to me.i not only enjoyed myself immensely, but also i felt relaxed a nd refreshed as i havent felt for months.please give my love to helen.it was so nice being with her again just like our old days together at school.many thanks to you and mr.gordon for asking me.sincerely yours，jean brown 2）感謝信模板 date：_________ dear____, ①i am now writing to express my sincere thanks for____.②id like you to know how much your _____ meant to me.③you have a positive genius for ______.④i not only enjoyed_____ , but also___.⑤i shall ever remember _____ as one of the most _____ in my life.⑥i _____.⑦i hope to have the opportunity of reciprocating.⑧ would you kindly let me know _____.⑨i will feel very honored and pleased if you have time to _____.⑩ how nice it would be to see you again and i am looking forwards to seeing you next time!i repeat my thanks again for your_____.please give my kind regards to your_____.yours truly, signature 信息提示

信件啟首

①直接表達(dá)謝意

②表達(dá)出自己非常珍惜對方的付出/禮物 ③對對方一定的贊美

④ 對方的情意對自己的影響

⑤介紹自己的近況

⑥表達(dá)出自己希望有回報的機(jī)會 ⑦ 詢問對方是否有時間

⑧ 表達(dá)自己回報的心情

⑨ 提出希望下次見面的愿望

⑩再次表達(dá)感謝

最后表達(dá)真摯的祝福

信件結(jié)尾與簽名篇三：英語感謝信套路范文

感謝信開頭段常用句式和套話 i am writing to extend my sincere gratitude for...i am writing to express my thanks for...i am writing to show my sincere appreciation for...i would like to convey in this letter my heartfelt thanks to you for...感謝信結(jié)尾段常用句式和套話 i must thank you again for your generous help.i am most grateful for your selfless donation.my true gratitude is beyond the words description.i feel most obliged to thank you once more.please accept my gratitude, now and always.★例： directions: after being involved in an accident, you were looked after by another person.write a letter: 1)mentioning what happened in the accident, 2)telling the person about your recovery, and 3)expressing your thanks.you should write with no less than 100 words on answer sheet 2.do not sign your own name at the end of the letter.use li ming instead.you do not need to write the address.范文： dear john, i am writing to thank you for looking after me after that unfortunate accident the other day, when i was knocked off my bike by a taxi.if it had not been for your assistance in giving me first aid and taking me to a nearby hospital, i fear that the consequences might have been much more serious dear staff，i am writing to show my sincere gratitude for all of you.now that i am home and on my own again i feel extremely happy.during the time i lived at the rehabilitation center and was under your tender care, i promised myself i would write a letter of thanks as soon as i was able.abundant thanks to each one of you for your patience, expertise and genuine concern.it was you who helped me believe in myself and gave me assurance that i could walk again.i would never forget each word you said to me and the things you have done to me.forgive me for the times i lashed out at you in frustration and thank you for understanding and remaining firm with me.never stop your beautiful way of working with people.your help really means a lot to me and anyone who in trouble as well.affectionately, wang fang 譯文

親愛的全體工作人員：

我寫這封信是為了表達(dá)我對你們的真誠感謝?，F(xiàn)在我又可以一個人在家了，我真的非常高興。我在康復(fù)中心接受你們的關(guān)照時，就已經(jīng)決心只要一有時間就給你們寫感謝信了。

對于你們每個人的耐心、專業(yè)精神和關(guān)心我表示深深地感謝。是你們使我相信自己能夠站著走路。你們說的每一句話、做過的每一件事我都不會忘記。請原諒我在受挫時對你們大發(fā)脾氣，謝謝你們的理解和對我的嚴(yán)格要求。

繼續(xù)你們美麗的事業(yè)吧。你們的幫助對于我和其他需要幫助的人來說有著非常重要的意義。

你們的朋友：

王芳

感謝信寫作攻略

感謝信是對收信人的某一行為表示感謝。感謝信的使用頻率非常高，在收到別人的邀請時，受到別人的表揚(yáng)時，反正只要對方幫助過你，不管大小都應(yīng)該表示感謝。感謝信帶有濃厚的感情濃厚，所表達(dá)的感情必須真摯。具體寫作步驟：

首段：表明寫作意圖，讓對方感受到你的謝意是發(fā)自內(nèi)心的。

主體段落：寫明感謝的原因，要展開說明，可以說具體的理由也可以說接受幫助的具體事例。比如說你在一家旅館住了一段時間，在那里度過了一段美好的時光，你就可以寫信表示感謝。你可以從旅館的服務(wù)、客房環(huán)境、飲食衛(wèi)生等方面來說明感謝的理由。這樣展開就使文章顯得充實(shí)豐滿，也符合正常交際的習(xí)慣。結(jié)尾段：再次表示感謝。

必背模版句型

i am writing to express my thanks for...我寫這封信是為了表達(dá)我對??的謝意 i would like to convey in this letter my heartfelt thanks to you for...在信中我要為??表達(dá)我真摯的謝意

thank you so much for the gift you sent me.its one of the most wonderful gifts i ever got.非常感謝你給我寄來的禮物，這是我收到的最好禮物之一。

many thanks for all the good things you have done in helping us to...非常感謝您為幫助我們??所做的一切。