注冊會計師考試英語講義(存儲版)

　　

【正文】 s We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. ABC Company We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. The Company has excluded from property and debt in the acpanying balance sheets, certain lease obligations that, in our opinion, should be capitalized in order to conform with China generally accepted accounting principles. If these lease obligations were capitalized, property would be increased by RMB ____, longterm debt by RMB ____, and retained earnings by RMB ____ as of December 31, 2006, respectively. Additionally, net ine would be decreased by RMB ____ and earnings per share would be decreased by RMB ____, respectively for the year then ended. ABC Company 英語基礎較差的考生朋友不要慌亂，心態(tài)要放平和，力爭前面的100分，如果時間允許可嘗試做英語附加題。注會考試英語講義一、相關背景2007年注冊會計師考試在英語測試選考的同時，將在會計和審計兩門課程中直接增加10分的英語附加題。二、可能的題型因為只有10分的英語題，所以估計出客觀題的可能性不大，很有可能是主觀題，并且是專業(yè)題。 We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. In our opinion, due to the material impact of the matters mentioned above, the financial statements referred to above do not give a true and fair view( or are not presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended, and are not in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.(5) disclaimer of opinion Independent Auditor?s ReportTo: Board of Directors and Stockholders We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, except for the effects of not capitalizing certain lease obligations as discussed in the preceding paragraph, the financial statements referred to above give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.(4) adverse opinion Independent Auditor?s ReportTo: Board of Directors and Stockholders三、會計英語講解 會計報表中英文對照Accounting1. Financial reporting（財務報告） includes not only financial statements but also other means of municating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting systemthat is, information about an enterprise’s resources, obligations, earnings, etc. 2. Objectives of financial reporting: 財務報告的目標Financial reporting should:(1) Provide information that helps in making investment and credit decisions. (2) Provide information th