財務所表審計 的英文怎麼說

中文拼音 [cáiwùsuǒbiǎoshěnjì]
財務所表審計 英文
statements audit
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 財務 : finance; financial affairs
  1. The accounting policies and basis of preparation used in preparing the interim accounts are consistent with those used in the audited financial statements for the year ended 31 december, 2004 except as described below

    除下文所述者外，于編制中期賬目時採用的會計政策及編制基準乃與截至二零零四年十二月三十一日止年度經審核財務報表所採用者一致。
  2. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  3. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgements made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審核范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評審法援局于編制財務報表時所作之重大估計和判斷，所採用的會計方針是否適合法援局的具體情況，及有否貫徹應用並足夠披露該等會計方針。
  4. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務報表時所作的重大估計和判斷所釐定的會計政策是否適合法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。
  5. The sub - committee reviews the hkma s financial statements, and the composition and accounting principles adopted in such statements. it also examines and reviews with both the external and internal auditors the scope and results of their audits

    審核委員會負責審查金管局的財務報表，以及編制財務報表所採用的組成項目與會計原則，並會連同外部及內部審計師審查及檢討其審計范疇與結果。
  6. Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement

    財務報表的使用者需要注冊會計師提供獨立公正的審計查核，以確信企業所編制的財務報表沒有重大的錯報或漏報。
  7. The new regulation authorizes the independent directors to recruit or dismiss accounting companies, submit proposals to assemble shareholder meetings, invite independent auditors, and offer independent financial reports

    新的規定授予獨立董事提交召集股東大會、聘請或解聘會計師事務所、聘請獨立審計員和審議獨立財務報表議案的權利。
  8. The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts

    事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。
  9. Non - audit services ' means any professional services provided to an issuer by a registered public accounting firm, other than those provided to an issuer in connection with an audit or a review of the financial statements of an issuer

    非審計服務：指由注冊會計師事務所向報表發布者提供的、與其財務報表審計或復核無關的其他專業服務。
  10. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  11. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2005

    編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零五年十二月三十一日止年度的經審核財務報表所採用者一致。
  12. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2004

    編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零四年十二月三十一日止年度的經審核財務報表所採用者一致。
  13. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2003

    在編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零三年十二月三十一日止年度的經審核財務報表所採用者一致。
  14. Ii to consider any significant or unusual items that are, or may need to be, reflected in such financial statements, reports and accounts and give due consideration to any matters that have been raised by the company s qualified accountant, compliance

    Ii考慮于該等財務報表報告及帳目中所反映或須反映的任何重大或特殊事項，並審慎考慮由本公司合資格會計師監察人員或核數師提出的任何事項
  15. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions

    譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。
  16. In 2002, professor ronen proposed a new concept ? financial statement insurance. under financial statement insurance system, listed companies no longer hire accounting firms to conduct financial statement audit, but rather purchase a kind of insurance ? financial statement insurance from insurance companies. these insurance companies then will audit the listed companies and decide the insurance fee and insurance rate according to risk assessment. additionally, loses to investors, which are caused by fraudulent or inadequate statement, should be afforded by the insurance company

    在財務報表保險制度中，上市公司不再直接聘請注冊會計師對財務報表進行審計，而是向保險公司投保財務報表保險，保險公司聘請注冊會計師對所投保的上市公司進行審計，根據風險評估結果決定承保金額和保險費率，對因為財務報表的不實陳述或漏報給投資者造成的損失，由保險公司負責向投資者進行賠償。
  17. The so - called reasonable assurance is simply expressing that the correctness and completeness of the financial statements are limited to material facts only

    所謂「合理保證」 ，簡單地說，就是財務報表的提供及審計服務只保證重大會計事項的正確性及完整性。
  18. In 2001, the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies, and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts, which made 71. 43 hundred million accounting fraud. chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit

    2001年國家審計署抽查了16家國內具有上市公司年度會計報表審計資格的會計師事務所出具的32份審計報告，並對21份審計報告所涉及的上市公司進行了審計調查，檢查發現有14家會計師事務所出具了23份嚴重失實的審計報告，造成財務會計虛假信息71 . 43億元，涉及41名注冊會計師。
  19. This independent check, or audit, does not guarantee that the financial statements will be free from all misstatements or omissions. certified public accountants must, therefore, address in his / her audit reports the followings " in our opinion, the financial statements. . . present fairly in all material respects.

    注冊會計師的審計服務並不保證財務報表完全沒有錯報或漏報，因而，注冊會計師都要在審計報告中明確陳述「在所有重大方面公允地反映… … （並）合理確信財務報表無重大不實表達」 。
  20. The department ' s fy 2006 audited financial statements have been consolidated based upon the results of audits undertaken in each of the 10 departmental reporting entities

    司法部2006財政年度已審計的財務報表是在其10個所屬機構已審計的財務報表基礎上合併編制而成。
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