第一篇:审计报告中英文对照
最新审计报告中英文对照(转载)
审计报告中英对照 2008-12-27 13:38:21 阅读2557 评论5 字号:大中小 订阅
山西**联合会计师事务所
ShanXi**Unite Accountant Office
审 计 报 告 AUDITOR’S REPORT
晋**审字(2007)第000**号 Jin **(2007)Audit No.00**
**铸造有限公司: To **foundry Co., Ltd: 我们审计了后附的**铸造有限公司(以下简称贵公司)财务报表,包括2006年12月31 日的资产负债表,2006年度的利润表以及财务报表附注。
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、管理层对财务报表的责任
1.Management’s Responsibility for the Financial Statements
按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报:(2)选择和运用恰当的会计政策:(3)作出合理的会计估计。
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、注册会计师的责任
2.Auditor’s Responsibility
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
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 审计工作涉及实施审计程序,以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错报导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
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.我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.三、审计意见 3.Opinion
我们认为, 贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制,在所有重大方面公允反映了贵公司2006年12月31 日的财务状况以及 2006年度的经营成果。
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.此报告中、英文各一份,两者若有差异,以中文为准。
The report was made by Chinese and English.If the two files differ, the standard will
be Chinese.山西**联合会计师事务所 中国注册会计师:
ShanXi ** Unite Accountant Office Certified Public
Accountant: 中国·太原 二○○七年七月十日 Shanxi, P.R.C.Date: Jul.10, 2007
第二篇:审计报告中英文对照
最新审计报告中英文对照(转载)审计报告中英对照 2008-12-27 13:38:21 阅读2557 评论5字号:大中小 订阅
山西**联合会计师事务所
ShanXi**Unite Accountant Office
审计报告
AUDITOR’S REPORT
晋**审字(2007)第000**号Jin **(2007)Audit No.00**
**铸造有限公司:
To **foundry Co., Ltd:
我们审计了后附的**铸造有限公司(以下简称贵公司)财务报表,包括2006年12月
日的资产负债表,2006的利润表以及财务报表附注。
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、管理层对财务报表的责任
1.Management’s Responsibility for the Financial Statements
按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报:(2)选择和运用恰当的会计政策:(3)作出合理的会计估计。
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、注册会计师的责任
2.Auditor’s Responsibility
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规
范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
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
审计工作涉及实施审计程序,以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错报导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
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.我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.三、审计意见
3.Opinion
我们认为, 贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制,在所有重大方面公允反映了贵公司2006年12月31 日的财务状况以及 2006的经营成果。
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.此报告中、英文各一份,两者若有差异,以中文为准。
The report was made by Chinese and English.If the two files differ, the standard will
be Chinese.山西**联合会计师事务所中国注册会计师:
ShanXi ** Unite Accountant OfficeCertified Public
Accountant:
中国·太原二○○七年七月十日Shanxi, P.R.C.Date: Jul.10, 2007
第三篇:中英文对照A
《美国口语惯用法例句集粹》A
A(Page 1-4)
1.about
1)
2)
3)
4)
5)
6)
7)I'd like to know what this is all about.我想知道这到底是怎么回事。How about a fish sandwich? 来一块鱼肉三明治怎么样?What about me? 我怎么样?I'm not about to go in that old house.我是不会进那幢旧房子的!Yes I remember that night.What about it? 是的,我记得那个晚上,那又怎样?What's this all about? 这到底是怎么回事?It's about time you showed up!差不多是你该露面的时候了。
2.above
1)
2)Above all, I want everything quiet.首要的是:我要一切保持安定。Tom thinks he's above hard work.汤姆认为自己没必要努力工作。
3.act
1)
2)
3)
4)
5)
6)Would you please act out what happened? 你能把发生的事演示一下吗?Watch Ricky.He sometimes likes to act up in class.注意里基,他又是喜欢在课堂上捣蛋。That profane comedian needs to clean up his act.那个爱说粗言秽语的喜剧演员应该净化一下自己的言行。We need to get our act together and come to see you.我们需要统一意见后来见你。The newspapers called the earthquake an act of God.报纸上称那次地震为天灾。Masa is a class act.玛莎是位杰出的女性。
4.action
1)
2)
3)
4)We're going to bring action against our debtors.我们打算控告我们的债务人。Did you see any action in yesterday's ballgame? 昨晚的棒球比赛中你看到有什么有趣的精彩场面吗?Our community is going to take action against the proposed waste dump.我地区要采取行动反对那项垃圾处理场的提案。Jim wants to go where the action is.吉姆想去有刺激性的地方。
5.advantage
1)
2)Our opponents have a height advantage on us.我们的对手在身高上比我们占有优势。Nobody likes to be taken advantage of.没有人喜欢被捉弄(或:被欺骗、利用)
6.after
1)
2)
3)
4)I think that girl is after you.我想那女孩是在追你。It looks like things are gonna work out after all.看起来事情终会解决的。This soft drink has a nasty aftertaste.这软饮料有种让人难受的余味。I see your point, but don't you think it's way after the fact.我明白你的意思,但你不觉
得这已是“事后诸葛亮”了吗?
7.again
1)I could go to Japan again and again.我可以一而再、再而三地去日本。(注:意指不会感到
厌倦)
8.age
1)
2)Would you please act your age!请你做事要有一个与自己年龄相称的样子。This is a “coming of age” movie.这是一部成人影片。
9.air
1)
2)
3)
4)
5)
6)
7)
8)
9)I need to go outside and get some air.我需要出去呼吸点新鲜空气。I don't know what's wrong, but can feel it in the air.虽然我不知道到底是出了什么差错,但我能隐隐约约感觉到。Mike was sad when they took his favorite program off the air.当迈克喜欢的节目被取消时,他感到很伤心。The sale of our house is still up in the air.我们的房子出勤率售一事还没有最后定下来。After winning the championship, I felt I could walk on air.获得冠军后,我飘飘欲仙。Your sister is such an airhead.你姐姐真是来个没有头脑的人。Janet Jackson's new song is getting lots of airplay.珍妮〃杰克逊的新歌到处都在不断地播放。That last time I took a plane, I got airsick.上次我乘飞机时晕机了。I hope there's no bad air between us.我希望我们之间的关系不要很别扭。
10.all
1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)It's looks like we won't be going after all.看起来最后我们还是不能去。We've all but finished the project.我们已几乎完成了那个项目。All in all I'd say it's been a very productive day.总的来说,我认为这一天过得很充实。Let's go all-out and win this game!让我们尽全力来打赢这场比赛。We knew it was all over when we saw the building burst.当我们看见那座建筑突然起火时,我们知道一切全完了。We wish you all the best.我们大家祝福你一切如意。If it's all the same to you, I'd just as soon not go.如果这对你都是一回事的话,我就不想去了。They were running from the police like all get-out.他们以极快的速度逃脱警察的追赶。I didn't see them come in at all.我根本高没有发现他们的进来。Let's settle this matter once and for all.让我们来把这个问题一次性地彻底解决掉。Mark is an all-around athlete.马克是一个全能运动员。Did you get to play in the all-star game? 你入选全明星队的比赛了吗?He bloke the all-time record in the 100-meter run at his school.他打破了他所在的学校
100米跑的历史最高记录。
11.alley
1)Working on cars isn't up my alley.修理汽车不是我拿手的活儿。
12.alone
1)
2)I just wanna be left alone.我只是想一个人呆会儿。Can't you just leave well enough alone? 你不能少管一些闲事吗?
13.along
1)
2)You knew all along what was going on.你从一开始就知道所发生的事。Debbie doesn't get along with Steve.戴比和史蒂夫相处得不好。
1)
2)
3)
4)
5)Mr.Pak came here searching for the American dream.帕克先生来到这儿寻求他的“美国梦”。Some foreigners become Americanized while living in the U.S.一些外国人在美国居住时被美国化了。Not having any job freedom would be totally unAmerican.没有选择职业的自由是完全违背美国精神传统的。Bill is an all-American quarterback.比尔是全美(橄榄球)明星赛的四分卫队员。I just can't go on the American way.我无法适应美国方式。
15.animal
1)
2)Water-skiing really brings out the animal in Tom.滑水运动真正激发出了汤姆的活力与激情。The young actor emits a lot of animal magnetism on the screen.那个年轻演员在荧幕
上充分显示出他的性魅力。
16.answer
1)I called Emi but there was no answer.我给埃米打了电话,但是没人接。
17.apple
1)
2)
3)
4)
5)Have you ever been to the Big Apple? 你去过纽约吗?Do I sense an apple of discord between you two? 你问我有没有感觉出你们两人之间的不和,是吗?Heather is the apple of my eye.希瑟是我的掌上明珠。Rita likes to keep everything in apple-pie order.丽塔喜欢把一切都弄得井井有条。Dennis has always been an apple polisher.丹尼斯一直就是一个马屁精。
18.arm
1)
2)
3)
4)You don't have to twist my arm to get me to go with you.用不着你强迫我跟你走。My father is a hopeless armchair quarterback.我爸爸是一个没救了的纸上谈兵的人。The suspects are armed and dangerous.嫌疑犯带有武器,十分危险。Every spring the park is filled with lovers walking arm in arm.每到春天公园里到处都是
手挽手散步的恋人。
19.around
1)
2)Coach Johnson has been around for 30 years.约翰逊教练已有三十年的经验了。Someone is on duty here around-the-clock.有人在这里昼夜值班。
20.as
1)
2)
3)
4)
5)
6)It looks as if someone has already been here.看起来在人来过这里了。As for me, I'm going home.至于我,我准备回家。Marty is acting as if nothing happened.马蒂表现得像什么也没发生过一样。I want this room left as is.我希望这间房子保持原样。The changes will begin taking place as of tomorrow.变动从明天开始实施。Police are baffled as to the whereabouts of the kidnappers.警察局搜寻绑架者的工作受
挫。
1)
2)
3)
4)Our gas bill average about $50 a month.我们每个月的煤气费平均50美元。On the average, I'd say we eat chicken once a week.我们平均每周吃一次鸡肉。Kent describes himself as just an average Joe.肯特视自己为一名普通的美国人。On the average day, over 100,000 kids bring guns to school in the U.S.在美国平常日
子里,有100,000个孩子带手枪去上学。
22.away
1)
2)
3)
4)
5)What makes you think you're gonna get away with this? 是什么使你认为你可以免受处罚?I wish they'd do away with these complicated tax forms.我希望他们能费除掉这些复杂的税务表格。We're planning a weekend getaway for our anniversary.我们正在为庆祝我们的纪念日而安排一次周末的外出活动。Tom wants to run away from home.汤姆想从家里出逃。Dave and Kathy are going to steal away on vacation.戴夫和凯茜计划在假期里偷偷跑出
去。
第四篇:中英文对照
AEROFLEX “亚罗弗”保温 ALCO “艾科”自控 Alerton 雅利顿空调 Alfa laval阿法拉伐换热器 ARMSTRONG “阿姆斯壮”保温 AUX 奥克斯
BELIMO 瑞士“搏力谋”阀门 BERONOR西班牙“北诺尔”电加热器 BILTUR 意大利“百得”燃烧器 BOSIC “柏诚”自控 BROAD 远大
Burnham美国“博恩汉”锅炉 CALPEDA意大利“科沛达”水泵 CARLY 法国“嘉利”制冷配件 Carrier 开利 Chigo 志高
Cipriani 意大利斯普莱力
CLIMAVENETA意大利“克莱门特” Copeland“谷轮”压缩机 CYRUS意大利”赛诺思”自控 DAIKIN 大金空调
丹佛斯自控 Dorin “多菱”压缩机
DUNHAM-BUSH 顿汉布什空调制冷 DuPont美国“杜邦”制冷剂 Dwyer 美国德威尔 EBM “依必安”风机
ELIWELL意大利“伊力威”自控 Enfinilan 英国“英菲尼兰“阀门 EVAPCO美国“益美高”冷却设备 EVERY CONTROL意大利“美控” Erie 怡日
FRASCOLD 意大利“富士豪”压缩机 FRICO瑞典“弗瑞克”空气幕 FUJI “富士”变频器
FULTON 美国“富尔顿”锅炉 GENUIN “正野”风机 GREE 格力
GREENCOOL格林柯尔 GRUNDFOS “格兰富”水泵 Haier 海尔 Hisense 海信 HITACHI 日立
霍尼韦尔自控 Johnson 江森自控 Kelon 科龙
KRUGER瑞士“科禄格”风机 KU BA德国“库宝”冷风机 Liang Chi 良机冷却塔 LIEBERT 力博特空调 MARLEY “马利”冷却塔 Maneurop法国“美优乐”压缩机 McQuary 麦克维尔 Midea 美的 MITSUBISHI三菱
Munters 瑞典“蒙特”除湿机 Panasonic 松下 RANCO “宏高”自控
REFCOMP意大利“莱富康”压缩机 RIDGID 美国“里奇”工具 RUUD美国“路德”空调 RYODEN “菱电”冷却塔 SanKen “三垦”变频器 Samsung 三星 SANYO 三洋
ASWELL英国森威尔自控 Schneider 施耐德电气 SenseAir 瑞典“森尔”传感器 SIEMENS 西门子
SINKO ",28商机网;新晃“空调 SINRO “新菱”冷却塔 STAND “思探得”加湿器 SWEP 舒瑞普换热器 TECKA “台佳”空调 Tecumseh“泰康”压缩机 TRANE 特灵
TROX德国“妥思”风阀 VASALA芬兰“维萨拉”传感器 WILO德国“威乐”水泵 WITTLER 德国”威特”阀门 YORK 约克
ZENNER德国“真兰”计量
第五篇:中英文对照
医院中英文对照
发热门诊Have Fever主治医师Doctor-in-charge 供应室Supply Room谢绝入内No entering 红灯亮时谢绝入内No entering when red light
彩超、心电图Colorful Cardiogram/ECG住院楼Inpatient Building 透析血磁EndoscopeDept.护士Nueser康复理疗科RehabilitationPhysiotherapyDept.中药计价China medical price account肛肠科Ano-proctology
皮肤、肛肠、男性科、泌尿科候诊Dermatology、Ano-proctology、male Urology Clinic 皮肤科、肛肠科、男性科、泌尿科Dermatology、Ano-proctology、male Urology Dept 中医科Traditional Chinese Medicine五官科ENT Dept.男性科、泌尿科 Male urology Dept.安全出口Exit
预防保健科Medical center for health preventionand care
后勤科、药库Logistic Room、Seore入院登记In-patient Admisson 高压氧治疗Hyperbaric Oxygehation Therapy碎石中心ESWL Center 急救中心Emergency Center挂号收费Registration
中心药房Cenreral Pharmacy内科门诊Internal Medicine Clinic会议室Meeting Room手外科Hand Surgery 产科Obstentrics Dept.骨外科Orthopedics Dept.神经、烧伤外科Neurosurgery.Plaseric surgey Dept.麻醉科Anaesthesiology手术室Operation Room 泌尿、肿瘤外科Urologic.Gumorsurgery Dept.妇科Gynecology Dept.内二科Internal Medicine.Ward 2产房及爱婴中心Delivery Room内一科Internal Medicine.Ward 1洗手间Toilet
普外、胸外科Surgey、Thoracic Surgey Dept.皮肤科Dermatology Dept.中医骨伤科Traditional Mediaine or Thopaedics餐厅Dining Room 配餐室Pantry Room后勤科Logistics Dept.电工室Electrician Room接待室Dermatology Room 内、儿科候诊 Internal medicine.Pediatrics功能检查候诊Function Exam 中医科候诊TCM Clinic放射科候诊Radiology Clinic 妇科门诊Gynecology Dept.产科候诊Obstentrics Clinic 肛肠科候诊Ano-proctology妇科候诊Gynecology Clinic 产科门诊Obstentrics Dept.五官科候诊ENT.Clinic 外科候诊Surgery Clinic输液中心Transfusion Center 皮肤、泌尿科候诊 Dermatology.Male Urology Clinic检验候诊Clinical Laborotories 家属休息Relation Rest Room口腔科门诊Stomatology Clinic 内儿科Internal Medicine.Pediaarics镜检科Endoscope Dept.外科Surgrey Dept.检验中心Laboratory Center 功能检查Function Exam Dept.登记处Registration 预防保健门诊Hygine & Public Health Dept.收费处Cashier 美容科、镜检科门诊 Cosmetology Dept.Endoscope Clinic
收费健康发证Gharge lssue Bill of Health试敏观察室Scratch Espial Room