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会计准则翻译 财务报表翻译 审计意见翻译 中英对照

In our opinion, the accompanying consolidated statement of financial position presents fairly, in all material respects, the financial position of ABCDEFG (the "Company") at December 31, 2007, in conformity with accounting principles generally accepted in the United States of America. This financial statement is the responsibility of the Company's management; our responsibility is to express an opinion on this financial statement based on our audit We conducted our audit of this statement in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the statement of financial position is free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the statement of financial position, assessing the accounting principles used and significant estimates made by management and evaluating the overall statement of financial position presentation. We believe that our audit provides a reasonable basis for our opinion.

我们认为附后的审计意见综合报表在所有重大方面公允地反映了ABCDEFG公司以下称之为本公司截止20071231的财务状况其编制符合美利坚合众国普遍采用的会计准则。公司财务报表的编制是公司管理层的责任;我们的责任是根据我们的审计对财务报表发表审计意见。我们根据美利坚合众国普遍采用的会计准则对财务报表进行审计。这些准则要求我们在进行审计计划和执行过程中合理地保证财务报表中不存大重大误报。 审计内容包括对支持财务状况报表的数额和披露项的单据进行抽查、对管理层采用的会计准则和重大估算进行评估、对财务状况报表进行总体评价。我们认为,我们的审计结果为我们出具审计意见提供了一个合理的依据。

 

 

The Company is a member of a group of affiliated companies and, as disclosed in Notes 1 and 2 in the financial statement has extensive transactions and relationships with members of the group. Because of these affiliated relationships, it is possible that the terms of these transactions may not be the same as those that would result from transactions among unrelated parties.

本公司是一家有众多附属公司的集团的其中一家分公司如附注1和附注2中所披露其财务报表涉入了集团分公司之间的广泛交易和关联关系。正因为存在这些关联关系,因而这些交易中存在的条款可能与非关联方之间交易所产生的条款不尽相同。

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