年度审计报告中的会计及审计英语VIP免费

年度审计报告中的会计及审计英语 English for Accou nting & Au diting in Annu al Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见 Audit opinion 管理层责任 Management’s Responsibility for the Financial Statements 注册会计师责任 Auditors’ Responsibility 审计意见 Auditor’s Opinion 管理层财务报表 Management Financial statements 资产负债表 Balance Sheet 利润表 Income Statements 现金流量表 Cash flow statement 财务报表附注 Notes to the financial statements 年度审计报告范例-管理层责任 (1) Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。 The Company’s management is responsible for the preparation of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 年度审计报告范例-管理层责任 (2) Example - Management’s Responsibility (2) 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。 This responsibility includes: 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; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. 相关会计及审计英语词汇-管理层责任 Glossary-Management’s Responsibility 中国企业会计准则 China Accounting Standards for Business Enterprises 内部控制 Internal control 重大错报 Material misstatement 舞弊或错误 Fraud or error 会计...