审计报告及财务报表AUDITORS#39 REPORT AND FINANCIAL ....pptVIP

审计报告及财务报表AUDITORS’ REPORT AND FINANCIAL STATEMENTS 127161396 黄林娟 词汇、句法特点及翻译策略 专业词汇/术语多（MBA智库百科） 句子长且复杂 被动句 后置成分多且复杂 拆散及改变语序 灵活处理被动句 增译、减译、改译等 我们审计了后附的ABC有限公司（以下简称贵公司）财务报表，包括2001年12月31日的资产负债表、2001年度的利润表、现金流量表和所有者权益变动表以及财务报表附注。 We have audited the accompanying financial statements of ABC Co., Ltd. (hereinafter referred to as ‘the Company’), which comprise the balance sheet as of December 31, 2001, the income statement, the cash flow statement, and the statement of changes in owners’ equity, and notes to the financial statements. 根据国家商务部（商合批【2006】233号）《关于同意设立ABC有限公司的批复》及上海市对外经济贸易委员会（沪经贸外经【2006】105号）《关于同意设立ABC有限公司的批复》，公司于2006年3月获得国家商务部企业境外投资批准证书（【2006】商合境外投资证字第000328号），并于2006年4月在马绍尔国注册成立，公司注册资本为600万美元。 In accordance with the Official Reply of the Ministry of Commerce on the Establishment of ABC Co., Ltd. [SHP(2006) No.233] and Official Reply of the Shanghai Foreign Economic and Trade Commission on the Establishment of ABC Co., Ltd. [HJMWJ (2006) No.105], the Company obtained the Approval Certificate for the Overseas Investments of Chinese Enterprises (SHJWTZZZ(2006) No.000328) issued by the Ministry of Commerce in March 2006, and was incorporated in April 2006 in the Marshall Islands, with a registered capital of USD 6 million. 外币交易在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额。于资产负债表日，对于外币货币性项目采用资产负债表日即期汇率折算，由此产生的汇兑差额，除属于与购建符合资本化条件的资产相关的外币借款产生的汇兑差额按照借款费用资本化的原则处理外，均计入当期损益；以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。 记账本位币：recording/functional/standard currency 汇兑差额：对同样数量的外币金额采用不同的汇率折算为记账本位币金额所产生的差额。 balance of exchange; currency translation differences; exchange gains and losses 当期损益：current gains and losses 折算：be converted/amortized into During the initial confirmation of foreign currency transactions, the foreign currency amounts are converted into the recording currency amounts in accordance with the exchange rate on the first day of the period when the transaction occurs. The balance of foreign currency accounts is converted