韶关审计师报告翻译

Auditor's Report核数师报告审计报告; 我是来自于“百度资源共享”芝麻团的：善良的我啊你翻译满意请采纳谢谢

短期借款Short Term Loan ，应付账款accounts payable，预计负债Estimated Liabilities，预付账款Prepayments

短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。

应付账款是企业(金融)应支付但尚未支付的手续费和佣金。

预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。

扩展资料：

预计负债的账务处理

一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。

二、本科目可按形成预计负债的交易或事项进行明细核算。

三、预计负债的主要账务处理。

（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。

由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。

（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。

（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。

四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。

参考资料：

百度百科-短期借款

百度百科-应付账款

百度百科-预计负债

百度百科-预付账款

UNQUALIFIED OPINION AND EXPLANATORY PARAGRAPH DEALING WITH A FUNDAMENTAL UNCERTAITY AUDITORS’ REPORTTO THE SHAREHOLDERS OF XYZ LIMITED(incorporated in Hong Kong with limited liability) We have audit the financial statements on pages…to…which have been prepared in accordance with accounting principles generally accepted in HONG responsibilities of directors and auditorsThe Companies Ordinance requires the directors to prepare financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently, statements and to report our opinion to of opinionWe conducted our audit in accordance with Statements of Auditing Standards issued by the HONG KONG Society of Accountants. 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 judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the company’s circumstances, consistently applied and adequately planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our uncertaintyIn forming our opinion, we have considered the adequacy of the disclosures made in the financial statements concerning the possible outcome to litigation against B Limited, a subsidiary of the company, for an alleged breach of environmental regulations. The future settlement of this litigation could result in additional liabilities and the closure of B Limited’s business, whose net assets included in the consolidated balance sheet total $X and whose profit before taxation for the year is $Y. Details of the circumstances relating to this fundamental uncertainty are described in note…We consider that appropriate estimates and disclosures have been made and our opinion is not qualified in this our opinion the financial statements give a true and fair view, in all material respects, of the company and of the group as at 31 December 19..and of the group’s profit[loss] and cash flows for the year then ended and have been properly prepared in accordance with the Companies Ordinance. ABC & CoCertified public AccountantsDate Address范例5——无保留意见和处理重大不确定事项的说明段 审计师的报告 致XYZ公司的股东 （承担有限责任的香港股份公司）我们审计了…页至…页的财务报告该财务报告的编制符合香港公认会计原则。董事会和审计师各自的责任公司法要求董事会编制的财务报告表达真是公允的意见。真是公允编制财务报告要选择恰当的会计政策，并以一贯性原则为基础。经过我们的审计，对那些报表形成一个独立的审计意见，并将审计意见报告给您是我们的职责。意见的基础我们实施的审计是一句香港会计师公会发布的审计准则公告进行的。一个审计应包括以测试为基础的，对财务报告的数据和披露的有关证据的检查；它也包括对董事会在编制财务报表时做出的重要估计和判断进行的评估；还应包括是否针对公司状况采用了恰当的会计政策并一贯应用，以及解释是否充分的评价。我们计划并实施我们的审计工作，以获得所有我们认为必要的信息资料和说明，这些资料和说明为我们合理确信财务报表避免重大错报提供了充分恰当的证据。在形成审计意见时，我们也评价了财务报表信息披露的充分性。我们相信，我们的审计为我们的审计意见提供了合理的基础。基本不确定事项在形成审计意见时。我们考虑了关于其子公司——B公司被控违反环境规章可能的结果，在财务报表上是否做了充分披露这一诉讼的结果会导致额外的债务和B公司的停业，合并资产负债表中其净资产总额达$X，当年税前利润$Y。这个基本的不确定因素的细节在注释…已经描述，我们认为公司已经做了恰当的评估和披露，我们在这方面的意见是无保留的。审计意见我们认为，财务报表在所有重大方面公允地反映了公司和集团12月31日的财务状况，以及集团当年的损益、现金流量情况，并依据公司法正确编制了财务报表。ABC公司注册会计师日期 地址

预收款项Unearned revenue预付款项Prepaid expense应收款项Account receivable应付款项Account payable