年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual 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 Statements 注册会计师责任Auditors’ Responsibility
Financial
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 preparationof 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