审计报告带英文版

审计报告带英文版（精选6篇）

篇1：审计报告带英文版

英文版审计报告----标准无保留意见(网上下载,仅供参考)

（2008年05月13日）CPA视野 作者/译者:

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ABC股份有限公司全体股东: To the shareholders of ABC Co., Ltd.(the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC(the “Company”)and its subsidiaries(collectively referred to as the “Group”)as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.一、管理层对财务报表的责任

按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。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，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。

1.Management’s Responsibility for the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.This responsibility includes:(i)designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;(ii)selecting and applying appropriate accounting policies;and(iii)making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任

我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

2.Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.三、审计意见

我们认为，上述财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵集团和贵公司2006年12月31日的财务状况以及2006的经营成果和现金流量。

3.Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.安永华明会计师事务所

中国注册会计师

中国

北京

XXXXX

XXXXXX An Ming

Certified Public countants

Beijing

P.R.China

Registered in P.R.China

29th March 2007

篇2：审计报告带英文版

山西**联合会计师事务所

shanxi**unite accountant office 审 计 报 告 auditor’s report 晋**审字（2007）第000**号 jin **(2007)audit no.00** **铸造有限公司：

to **foundry co., ltd: 我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月 31 日的资产负债表，2006的利润表以及财务报表附注。2006 then ended, and a summary of significant accounting policies and other explanatory notes.一、管理层对财务报表的责任 1.management’s responsibility for the financial statements 按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。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，以使财务报表不存在由于舞弊或错误而导致的重大错报：（2）选择和运用恰当的会计政策：（3）作出合理的会计估计。

the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises.this responsibility includes:(i)designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;(ii)selecting and applying appropriate accounting policies;and(iii)making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任

2.auditor’s responsibility 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规

范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement 审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当

性和作出会计估计的合理性，以及评价财务报表的总体列报。an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.the procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.in making those ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements.我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.三、审计意见 3.opinion 我们认为, 贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵公司2006年12月31 日的财务状况以及 2006的经营成果。

china accounting system for business enterprises.此报告中、英文各一份，两者若有差异，以中文为准。the report was made by chinese and english.if the two files differ, the standard will be chinese.山西**联合会计师事务所 中国注册会计师： shanxi ** unite accountant office certified public accountant: 中国·太原 二○○七年七月十日 shanxi, p.r.c.date: jul.10, 2007篇二：审计报告方面的英语

审计报告方面的英语 1.audit 审计

2.attestation 鉴证

3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 8.reliability 可靠性 9.relevance 相关性

10.professional skepticism 职业谨慎 11.objectivity 客观性

13.senior/cpa-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change cpa 更换注册会计师 18.the existing cpa 现任注册会计师 19.the successor cpa 后任注册会计师 20.the preceding cpa前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家

23.the board of directors 董事会 24.knowledge of the entitys business 了解被审计单位情况 25.assess material misstatement risks 评估重大错报风险 26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围

27.a general knowledge of 初步了解情况 28.a more knowledge of 进一步了解的情况 29.the prior year’s working papers 以前工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness 适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划

37.significant audit areas 重点审计领域 38.error 错误 39.fraud 舞弊

40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产 42.transactions without substance 虚假交易 43.unusual pressures 异常压力 45.materialiy 重要性

46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and related account balances and transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计

52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险 61.assessed levelof material misstatement risk 重大错报风险的评估水平 62.small business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 67.flow chart 流程图

68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生

75.rightsand obligations 权利和义务 76.valuation and allocation 计价和分摊 77.cutoff 截止 78.accuracy 准确性 79.classification 分类 80.inspection 检查

81.supervision of counting 监盘 82.observation 观察 83.confirmation 函证

85.analytical procedures 分析程序 86.vouch 核对 87.trace 追查

88.audit sampling 审计抽样 89.error 误差

90.expected error 预期误差 91.population 总体

92.sampling risk 抽样风险 93.non-sampling risk 非抽样风险 94.sampling unit 抽样单位 95.statistical sampling 统计抽样 96.tolerable error 可容忍误差 97.the risk of under reliance 信赖不足风险 98.the risk of over reliance 信赖过度风险 99.the risk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表 102.index and cross-referencing 索引和交叉索引 103.cash receipt 现金收入 104.cash disbursement 现金支出 105.bank statement 银行对账单 106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日

108.net realizable value 可变现净值 109.store room 仓库

110.sales invoice 销售发票 111.price list 价目表 112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gross margin 毛利

117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位 124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见

126.qualified opinion 保留意见 127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见篇三：英文版审计报告

英文版审计报告---无法表示意见 [ 2008-5-13 11:40:00 | by: dangzh ] 推以下是无法表示意见审计报告英文范本 following is an example of an audit report containing an disclaimer opinion 荐

审计报告 auditors’report 安明(2007)审字第 xxxxx 号 an ming(2007)audit no.xxxxxxxx abc股份有限公司全体股东: 我们审计了后附的abc股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

一、管理层对财务报表的责任

按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。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，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。

1.management’s responsibility for the financial statements the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises.this responsibility includes:(i)designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;(ii)selecting and applying appropriate accounting policies;and(iii)making accounting estimates that are reasonable in the circumstances.二、导致无法表示意见的事项

经审计,如会计报表附注xx所述,贵公司原材料采购和产品销售绝大部分来自关联方交易.但因受管理工作的限制,我们无法对这些交易执行必要的审计程序,因此我们无法对这些交易的公允性和合理性做出结论.2、the event which caused disclaimer opinion

三、审计意见

我们认为，由于上述事项可能产生的影响非常重大和广泛,我们无法对贵公司财务报表发现意见。

3.opinion 安明会计师事务所 中国注册会计师 中国 北京 xxxxx xxxxxx an ming certified public countants beijing p.r.china registered in p.r.china 29th march 2007篇四：英文版审计报告 china audit international certified pulic accountants address: 8th floor, building c, yuhuidasha, no.73 fucheng road, haidian,beijing, china, 100143 tel: +86 10 68731010 fax: 010-68479956 auditors report ref: caicpa(2012)no.01010218 auditors report to the shareholders of china aerospace contruction group co., ltd.management’s responsibility for the financial statements management is responsible for the preparation of these financial statements in accordance with the accounting standards for business enterprises and accounting systems for business enterprises.this responsibility includes:(1)designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error;(2)selecting and applying appropriate accounting policies;(3)making accounting estimates that are reasonable in the circumstances.auditor’s responsibility an audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements.the procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.in making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.an audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.opinion in our opinion, the financial statements present fairly, in all material respects, the financial position of china aerospace contruction group co., ltd as of december 31, 2011, and of its financial performance and its cash flows for the year then ended in accordance with the accounting standards for business enterprises and accounting systems for business enterprises.china certified public accountant: liu juren, li guiqin china audit international certified pulic accountants march 10, 2012 篇五：审计报告英文版

审 计 报 告 auditor’s report 华夏会审（2010）第242号 huaxia certified public accountants co.,ltd(2010)audit no.242 迪朗建贸易（上海）有限公司： to thomas bennett asia co., ltd: 我们审计了后附的迪朗建贸易（上海）有限公司（以下简称贵公司）财务报表，包括2009年12月31 日的资产负债表，2009的利润表以及财务报表附注。

一、管理层对财务报表的责任 1.management’s responsibility for the financial statements 按照企业会计准则和《小企业会计制度》的规定编制财务报表是贵公司管理层的责任。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，以使财务报表不存在由于舞弊或错误而导致的重大错报：（2）选择和运用恰当的会计政策：（3）作出合理的会计估计。

the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for small business enterprises and china accounting system for small business enterprises.this responsibility includes:(i)designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;(ii)selecting and applying appropriate accounting policies;and(iii)making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任

2.auditor’s responsibility 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.the procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.in making those ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements.我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.三、审计意见

篇3：审计报告带英文版

有一些学者认为:西方人不懂阴阳, 不讲究对偶, 西方的形就是一。基于此, 汉译英时应采用减译, 英译汉时应采用增译, 比如:应将“该公司重合同, 守信誉”译作“The company honor its contracts”, 而应将“Practice makes perfect”译作“熟能生巧, 业精于勤。”此话观点未免有挂一漏万之嫌。基于此, 有人将英语中的谚语“There is no pot so ugly it can’t find a lid”译为“罐儿再丑, 配个盖儿不发愁;姑娘再丑, 找个汉子不心忧。” ( 武波, 2005:21) 笔者认为这种翻译有低估读者智商、过度翻译 (over-translation) 之嫌, 因为原文用的虽是隐喻, 但却不失诙谐幽默, 而译文的补充则显得过于直白, 实在有些画蛇添足之憾。然而, 有时候翻译之中不免有说不清、道不明的地方, 这时候则必须增译, 尤其在对外交流话语之中。

阅读比对李克强2015 年的政府工作报告的中英文版, 我们发现英文版中也有一些巧妙的增译现象。下面我们来分析一下这些例句:

例1:

原文:体制机制弊端和结构性矛盾是“拦路虎”。

译文:Systemic, institutional, and structural problems have become “tigers in the road” holding up development.

“拦路虎”常用来比喻前进道路上的困难和阻碍, 如果仅仅译作“tigers in the road”, 就只是译了字面意思, 但这种隐喻在英语国家文化中是欠额的, 故此增译“holding up development”以表示交际意义, 如此一来, 英语读者结合语境不难理解其实际意义, 也能够感受出汉语的新奇和魅力。

例2:

原文:打造大众创业、万众创新和增加公共产品、公共服务“双引擎”。

译文:We need to develop twin engines to drive development: popular entrepreneurship and innovation, paired with increased supplies of public goods and services.

对比中英文, 我们不难看出, 因为英文是逻辑语言, 汉语是表意语言, 因此英文中增加了主语, 而“双引擎”的翻译则是本句处理的难点, 而“双引擎”指打造新引擎和要改造传统引擎。前者指指推动大众创业、万众创新, 释放民智民力, 增进大众福祉, 实现人生价值, 推动社会纵向流动, 促进社会公平正义;后者重点是指扩大公共产品和公共服务供给, 补齐“短板”, 政府要加大财政投入, 同时加大投融资、价格体制改革, 积极动员社会力量参与, 要深化财税、金融等体制改革, 加强市场监管, 建立公平竞争环境。换而言之, 通过民间和官方两个渠道来推动经济的发展。因此, 如果单译成“twin engines”, 意义不甚明了, 而增译了“to drive development”之后不仅令上下文衔接自然, 而且能够更加精准地再现原句子的意义。

例3:

原文:严格执行国务院“约法三章。”

译文:We have been rigorously implementing the State Council's three-point decision on curbing government spending.

“约法三章”是中国的成语, 源自司马迁 ( 前145 年-前90 年) 《史记·高祖本纪》之中:“与父老约, 法三章耳;杀人者死, 伤人及盗抵罪。”原指订立法律;相约遵守。不过, 在《2015 年政府工作报告》之中, 该语词指的是控制政府公费支出。故此, 译文不仅按英语表达习惯补充了主语, 而且将“国务院‘约法三章’”增译作“the State Council's three-point decision on curbing government spending”。

当然, 文中还有其他一些地方也会根据需要让意义显化, 如“深港通”和“沪港通”如果直译作“Shengang Connect/Link”和“Hugang Connect/Link”显然可能让不熟悉中国文化的人摸不着头脑, 因此有必要将“深港”和“沪港”分别译作“Shengzhen-Hong Kong”和“ShanghaiHong Kong”, 而“通”增译作“Stock Connect”。这样就不难理解这是金融改革方面的事情了。

增译其实是翻译中的常见现象, 如果直译说不清, 意译又会让原文索然无味, 此时我们不妨将字面意义和交际意义的翻译相结合, 这样也许效果更好。如, 将“ 三个臭皮匠, 赛过诸葛亮” 简单地译成“Three cobblers equal Zhuge Liang”会让英美读者感到莫名其妙, 而译作“Three cobblers match the mastermind”又显得缺了源语言文化, 故而译为“Three cobblers with their wits combined equal Zhuge Liang, the mastermind” ( 张顺生, 2013:56) , 这样译文中增译了“the mastermind”, 不仅使得译文分成了三个意群, 即“Three cobblers with their wits combined”, “equal” 和“Zhuge Liang, the mastermind”, 如此一来, 不仅结构更平衡, 而且前后两个意群押韵, 因此读起来既朗朗上口, 又有效地照顾了原文的形式, 故而准确地讲好了中国故事。

参考文献

[1]李克强总理2015年两会政府工作报告双语版[EB/OL].http://www.hjenglish.com/new/p723767/, 2016-04-16.

[3]总理说的“双引擎”有啥含义?[EB/OL].http://www.gov.cn/xinwen/2015-01/22/content_2808607.htm, 2016-04-16.

[3]武波.趣话谚语[J].英语沙龙 (实战版) , 2005, (7) :21-22.

篇4：审计报告带英文版

烤鸭的历史以及“焖炉”与“挂炉”

烤鸭的历史最早可以追溯到1000多年前的南北朝时期。要用英文表达这句话，重点在于“追溯”这个词。我们先来看看英美主要新闻媒体在报道中是怎么表达“追溯”的。

①The two universities have links that date back to 1873 when settlers established the city’s cathedral. （From www.bbc.com）

②While the latter can trace its history back to the Romans， Düsseldorf’s rise came only with industrialization in the 19th century. （From www.washingtonpost.com）

③Most food historians agree that the traditional New York bagel’s origins lie in Poland， where it can be traced back to at least the 1700s. （From www.newyork.com）

由此可以学习“追溯”的三种表达方式，写出以下三个句子。

①Roast duck dates back to the Southern and Northern Dynasties and has a history of more than 1，000 years.

②Roast duck can trace its history back to the Southern and Northern Dynasties more than 1，000 years ago.

③Roast duck can be traced back to the Southern and Northern Dynasties， and has been around in China for more than 1，000 years.

1. 便宜坊和焖炉烤鸭

说起北京烤鸭，大家最先想到的就是全聚德。其实早在全聚德出现400多年以前，在明朝永乐年间的1416年，京城就出现了以“焖炉烤鸭”著称的便宜坊。当时，烤鸭所采用的工艺都是焖炉，而不是现在大家熟知的全聚德挂炉工艺。

要介绍焖炉的工艺，首先需要了解焖炉工艺的一些基本要素：①焖炉之“焖”指的是炉门关闭；②焖炉烤鸭不用明火，烤鸭时，炉内的火要被熄灭，将鸭坯放进烤炉以后要迅速关上炉门，以保持炉内温度，用炉壁的热力烘烤鸭子；③由于整个烤制过程炉门关闭，因此鸭子不能移动。综合如上内容，可以得到下面这两段英文表述。

The ancient technique of roast duck suggests that the chef keeps the duck inside the oven without fire. The fire is initially lit and the oven heated， but the fire is then extinguished before the duck is put inside the oven. Once the duck is placed into the oven， the door is shut immediately to retain the heat. The duck is roasted with the remaining heat. Since the door is closed， the duck cannot be moved during the whole process.

The most famous roast duck restaurant which uses this technique is called Bianyifang， meaning “a convenient and pleasant restaurant.” Founded in the early 1400s， the restaurant has a history of more than 600 years.

2. 全聚德和挂炉烤鸭

全聚德创立于清朝同治年间的1864年，因此就北京烤鸭来说，可以说是先有便宜坊，后有全聚德。与便宜坊的焖炉烤鸭不同，全聚德采用的是挂炉工艺。这种工艺据说是由一位宫廷厨师创造，主要包含如下两个要素：①与焖炉不同，鸭子由明火烤制，整个烤制过程中火不熄灭，但鸭子不是直接由火烤熟，而是火的热量传导到炉壁，炉壁的热量再反射到鸭子身上；②烤制过程中炉门敞开，鸭子要不时翻动。这些内容可以用如下的英文来表达。

Another technique of roast duck was invented in the mid-19th century by a chef who once worked in the imperial kitchen. Unlike Bianyifang， the duck hangs in the oven with the fire lit. The fire transmits the heat to the wall of the oven and the heat is reflected onto the duck to roast it. During the whole process， the duck should be moved occasionally to make sure every part of the duck has been roasted with enough heat.

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The most well-known restaurant to savor the duck roasted with this technique is called Quanjude， established in the Qing Dynasty about 150 years ago. It is also the earliest restaurant adopting this technique of roasting ducks.

如何评判烤鸭的品质

中国人在判断菜品质量的优劣时经常使用色、香、味这三个标准。对烤鸭品质的评判也基本沿袭了这三个标准，并形成了自身独特的具体标准：外形油光发亮，颜色枣红，有扑鼻清香和微微热气。

“外形油光发亮”可以说shiny in appearance，“微微热气”可以用hot with a slight amount of steam来表达。下面来重点看一下“颜色枣红”和“清香”如何表达。

我们所说的“枣红”是和枣一样的颜色，但是枣在西方并不常见，西方人很难理解“枣红”是一种什么样的颜色，所以在用英文表达时没必要体现“枣”这个概念。“枣红”的颜色基本是一种红色，只是红中带紫，所以可以说是purplish red，而purplish red的说法在英美国家也经常使用。还有一个词与它同义，是claret （紫红色），也可以用在这里。这就告诉我们，在用英文表达颜色时，一定要注意社会文化背景的因素，不能字对字、词对词死板地翻译。

“清香”如何用英文表达呢？英语中表示香味的词有很多，比如fragrant、scented等。柯林斯词典对fragrant的解释是“something that is fragrant has a pleasant， sweet smell”，对scented的解释是“scented things have a pleasant smell， either naturally or because perfume has been added to them”。这两个词都可以用，烤鸭散发出的果木香味也基本能体现出来。不过，“果木香味”这一特殊的品质在英语里有一个专门的词aromatic。柯林斯词典对这个词的解释为“an aromatic plant or food has a strong， pleasant smell of herbs or spices”，可见用这个词来形容烤鸭的清香最为贴切。

综合如上内容，可以写出下面这句话：“The quality of Beijing Roast Duck can be judged by four standards—shiny in appearance， purplish red （claret） in color， aromatic in smell and hot with a slight amount of steam.”

北京烤鸭的三大“看点”

北京烤鸭不仅好吃，还是值得欣赏的艺术品，这可能是外国朋友在吃烤鸭时最为关注的。北京烤鸭的“看点”归结起来大约有三个：①烤鸭装在大盘子里，厨师推着餐车送到客人桌边；②厨师在客人桌边用娴熟的刀功片鸭；③片出的每片鸭肉都带着酥脆鲜亮的鸭皮。这些内容可以用英文表达如下。

After ordering roast duck， diners wait for the chef to come by with a buffet cart upon which is a large plate containing a whole roast duck. The chef then skillfully slices the tender juicy meat on the spot， which is a fabulous art worth appreciating. Each piece of meat is sliced in a way so that it is edged with crispy duck skin.

吃烤鸭的讲究

欣赏完片鸭肉，就该开吃了！怎么教外国人吃烤鸭呢？

1. 烤鸭的“标配”

餐桌上除了片好的鸭肉（slices of meat），还有一盘葱丝（sliced spring onions）和黄瓜条（cucumber strips）、一盘甜面酱（sweet sauce made of fermented flour）、一盘荷叶饼（lotus-leaf-like pancakes）。同时，还有一小盘没有肉的鸭皮（crispy skin）配一小盘绵白糖（soft white sugar）。这些应该就算是吃烤鸭的“标配”（standard companions to roast duck）了。

关于荷叶饼，笔者在此多解释几句。这里所说的pancake跟英美人士日常生活中所理解的pancake还是有一些区别的。笔者个人认为用美国人比较熟悉的墨西哥烙饼（tortilla）打比方可能更容易理解。不过，我们的荷叶饼比这种墨西哥烙饼更薄、更软，是蒸制的而不是烤制的。

综合上面这些内容，烤鸭的“标配”可以用如下一段英文来表达。

Each table is served with two plates—one with slices of meat and one with just crispy skin. The standard companions to roast duck include a plate of sliced spring onions and cucumber strips， a plate of sweet sauce made of fermented flour and a plate of lotus-leaf-like pancakes. The pancakes are similar to tortillas， but thinner and softer. They are made of flour， but unlike tortillas， are steamed， not baked， and are paper thin. In addition， a bowl of soft white sugar is also provided to be added to the crispy skin.

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2. 吃烤鸭的步骤

吃烤鸭的步骤对于中国人来说再简单不过了，但是对于老外来说是陌生的，因此得把这一来二去解释清楚。

拿出一片荷叶饼，放在自己的盘子里。鸭肉蘸甜面酱，放入荷叶饼中，再加入葱丝、黄瓜条。卷起荷叶饼，就可以大快朵颐了！除此以外，还有一盘烤得金黄的鸭皮，蘸着白糖，趁热吃下去，香酥可口。这些内容可以用英文表达如下。

Place a pancake on your plate. Dip one or two slices of meat into the sweet sauce， add a few onion slices and cucumber strips， wrap the pancake and take a bite！ The plate of crispy duck skin is best eaten while still warm. Dip the skin into the soft white sugar， put it into your mouth， and savor the delicious taste.

3. 鸭架的吃法

烤鸭片完之后会留下一副鸭架，主要是鸭子的骨架，但是上面还留有不少肉。勤俭的中国人民是不会浪费的。一般来说，烤鸭店会为客人提供两种形式的加工方法，以供选择。一种是鸭架汤，经过长时间的熬制，汤白味香；还有一种是椒盐鸭架，即将鸭架剁成小块，经过油炸、椒盐调味等工序制作而成。这些内容可以用英文表达如下。

The remaining duck bone can also be cooked into a number of dishes. It can be either stewed to make cream-white soup or fried with pepper-salt added as seasoning.

全鸭宴

除去鸭肉和鸭架，鸭的其他部位（通常被称为“下水”）也可以被利用起来，烹饪出精致味美的各类菜品或小吃。针对不同的部位，做法通常也不一样，比如酱鸭翅、酱鸭掌、红酒鸭心、盐水鸭肝、盐水鸭胗等，不一而足。即使针对同一部位，通常也有不止一种做法。连同烤鸭、鸭架汤（或椒盐鸭架），这一桌丰盛的宴席就叫做“全鸭宴”。英文表达可以参考如下内容。

The thrifty Chinese people will not give up any edible part of the duck， including the innards. Wings and feet are usually cooked in soy sauce and the livers and gizzards are boiled in salted-water. The heart is often cooked in red wine， and has a slight alcoholic aroma. A dinner where all of the dishes are made of a duck is called a “Full-duck Banquet.”

北京烤鸭作为享誉海内外的一道名吃，已经成为北京乃至中国的一张名片。外国友人来中国时，我们如果能把烤鸭的这些门道给他们都说道说道，那无疑是为“中国文化走出去”的大战略做出了自己的小贡献。

正所谓：大战略，小贡献，北京烤鸭道一遍；焖炉烤，挺古老，千年工艺传家宝；及清朝，改良好，挂炉开烤不得了；吃烤鸭，要记牢，鸭肉蘸酱葱别少；黄瓜条，有腔调，饭后去腥免烦恼；鸭骨架，有大功，汤炖骨炒椒盐烹；鸭下水，别浪费，百般料理皆美味；华夏行，都看遍，京城一道全鸭宴！

篇5：审计报告带英文版

1．带强调事项段的无保留意见的审计报告

审 计 报 告

ABC有限公司全体股东：

我们审计了后附的ABC有限公司（以下简称ABC公司）20×1年12月31日的资产负债表，20×1的利润表及其附注（以下简称财务报表）。

一、管理层对财务报表的责任

按照《小企业会计制度》的规定编制财务报表是ABC公司管理层的责任。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，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。

二、注册会计师的责任

我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。

三、审计意见

我们认为，ABC公司财务报表已经按照《小企业会计制度》的规定编制，在所有重大方面公允反映了ABC公司20×1年12月31日的财务状况以及20×1的经营成果。

四、强调事项

我们提醒财务报表使用者关注，如财务报表附注×所述，ABC公司在20×1年发生亏损×万元，在20×1年12月31日，流动负债高于资产总额×万元。ABC公司已在财务报表附注×充分披露了拟采取的改善措施，但其持续经营能力仍然存在重大不确定性。本段内容不影响已发表的审计意见。

××会计师事务所

中国注册会计师：×××

（盖章）

（签名并盖章）

中国注册会计师：×××

（签名并盖章）

中国

××市

篇6：自我介绍英文版带翻译

My education comes first: there are two parts, my majority and activities I have attended. I graduated from XXX University majored in English. During past four years, I studied my major hard, and tried my best to improve my professional ability.

With my perseverance, my grades of these four years were among the best of my classmates, and finally, graduated successfully. For the activities I have attended were: the volunteer activity in which we helped old people and children; the university sports games in which I attended running competition, and the most interesting activity was the movie dubbing competition. In these activities, I have learned the spirits of cooperation and teamwork, and experienced the happiness of helping others.

Next part is the abilities I have got, for English, I have passed TEM4, TEM8 and GRE, and my English listening, speaking, reading, writing abilities have been practiced in my daily study. For computer, I have passed the computer grade one and two test, and got the certificate of NPAP, that’s to say I have got the ability of using WPS and other skills about computer. And during my university, I have learned the curriculum of Business English listening and speaking, business English translation etc, so I have got the basic ability of business English.

Finally, about my career expectation. I love my major, and I want to improve my English ability, so I want to get a job which I can use my majority. Meanwhile, I hope the team will become better with my attending, that’s to say I hope I can do some contribution for my work.

I hope you can give me this opportunity of working here and be one of member of you.That’s my introduction, thank you a lot.

翻译：早上好，很荣幸站在着这里做自我介绍。我将从我的学历、能力和工作期望三方面进行陈述。

首先，我将从我的专业和参加的活动两方面介绍我的学历。我毕业于XXX大学英语专业，通过不懈努力，大学四年的成绩一直名列前茅并顺利毕业。

关于我参加的活动，我参加了志愿者活动帮助老人和孩子，参加大学生运动会赛跑比赛，以及最有趣的外语电影配音大赛，从这些活动中我学习到了合作精神和团队精神，体会了帮助他人的愉悦。

下面是我获得的一些能力，英语方面，通过了英语专业四级和专业八级考试以及GRE考试，计算机方面，通过了计算机一级二级考试，以及全国高新专业人才证书，也就是说，我在计算机文档表格等方面已熟练掌握，并且对计算机方面技术已经掌握。大学期间已主修了商务英语翻译、商务英语视听说等课程，所以，对商务英语方面也有一些了解。