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
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
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 OfficeCertified 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31 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 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
第三篇:中英文对照
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