CPA财会翻译网(www.cpafanyi.com)创办方——上海汇英企业管理咨询有限公司自2002年起开始提供各类财务会计翻译服务，涉及中文、英文、日文三种语言互译。上海汇英企业管理咨询有限公司是上海市最早从事财务会计翻译的专业翻译公司之一，现将本公司于2005年翻译的一份审计报告英文译文展示如下。版权所有，未经许可，不得转载。

我们审计了后附贵公司2004年12月31日的资产负债表和2004年度的利润及利润分配表和现金流量表。这些会计报表的编制是贵公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。

我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和做出的重大会计估计，以及评价会计报表的整体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。

我们认为，上述会计报表符合的《企业会计准则》和《中华人民共和国企业会计制度》的规定，在所有重大方面公允反映了贵公司2004年12月31日的财务状况以及2004年度的经营成果和现金流动情况，会计处理方法的选用遵循了一贯性原则。

• 1、贵公司提供的会计报表附注；
• 2、贵公司提供的2004年12月31日的资产负债表；
• 3、贵公司提供的2004年度利润表；
• 4、贵公司提供的2004年度现金流量表；
• 5、应纳税所得额调整表。

上海XXX会计师事务所有限公司（盖章）
中国注册会计师（签名）:
XXX
中国上海市
2005年1月23日

We have audited the accompanying balance sheets of the Company as of December 31, 2004 and the related statements of income, profits distribution 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 opinion on these financial statements based on our audit.

We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants of People’s Republic of China. These 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 audit provides a reasonable basis for our opinion.

In our opinion, the financial statements mentioned above present fairly, in all material respects, the financial position of the Company as of December 31, 2004 and the results of its operations and its cash flows for the year then ended in conformity with the Accounting Standards for Business Enterprises and Accounting System for Business Enterprises of the People’s Republic of China; the accounting treatments are consistently applied.

• 1. Notes to the Financial Statements provided by the Company;
• 2. Balance Sheet as of December 31, 2004 provided by the Company;
• 3. Income Statement for the Year 2004 provided by the Company;
• 4. Cash Flow Statement for the Year 2004 provided by the Company;
• 5. Statement of Adjustments to Taxable Income.

Shanghai XXX Certified Public Accountants Co., Ltd. (Seal)

Chinese Certified Public Accountant (Signature):
XXXX

Shanghai, P. R. China
January 23, 2005