CPA财会翻译网拥有20年财务报告翻译经验，擅长各类验资报告翻译（中译英），验资报告中译英均采用国际会计业界标准化会计英文术语及表达式进行翻译，译文专业，术语规范，质量放心。以下有关验资报告的简要介绍由CPA财会翻译网翻译，版权所有，未经许可，不得转载。

验资报告是会计师事务所依法接受委托，对被审验单位注册资本的实收情况或注册资本及实收资本的变更情况进行审验后所出具的报告。

A capital verification report is a report issued by a CPA firm after it accepts the engagement in accordance with laws to verify the paid-in registered capital or the changes in the registered capital and paid-in capital of the entity being verified.

验资通常分为两种：（1）设立验资和（2）变更验资。设立验资是指会计师事务所对被审验单位在申请设立登记时的注册资本实收情况进行的审验。变更验资是指会计师事务所对被审验单位申请变更登记时的注册资本及实收资本的变更情况进行的审验。

Capital verification is generally classified into two types: (1) capital verification for incorporation and (2) capital verification for changes. The capital verification for incorporation refers to the verification of the paid-in capital of the entity being verified by a CPA firm at the time of the entity’s application for registration of incorporation. The capital verification for changes refers to the verification of changes in the registered capital and paid-in capital of the entity being verified by the CPA firm at the time of the entity’s application for a change in registration.

验资报告具有法定证明效力，供被审验单位申请设立登记或变更登记及据以向出资者签发出资证明时使用。

The capital verification report has legal effect of certification and is intended for the use by the entity being verified at the time of its application for registration of incorporation or for any changes in registration, and at the time of issuing the certification(s) of capital contributions to the capital contributor(s) accordingly.

根据《中国注册会计师审计准则第1602号——验资》第22条规定，验资报告应当包括下列要素：

• （一）标题：验资报告的标题应当统一规范为“验资报告”。
• （二）收件人：验资报告的收件人是指会计师事务所按照业务约定书的要求致送验资报告的对象，一般是指验资业务的委托人。
• （三）范围段：验资报告的范围段应当说明审验范围、出资者和被审验单位的责任、注册会计师和会计师事务所的责任、审验依据和已实施的主要审验程序等。
• （四）意见段：验资报告的意见段应当说明已审验的被审验单位注册资本的实收情况或注册资本及实收资本的变更情况。
• （五）说明段：验资报告的说明段应当说明验资报告的用途、使用责任及注册会计师认为应当说明的其他重要事项。
• （六）附件：验资报告的附件应当包括已审验的注册资本实收情况明细表或注册资本、实收资本变更情况明细表和验资事项说明等。
• （七）注册会计师的签名和盖章：验资报告应当由执行验资的注册会计师签名并盖章。
• （八）会计师事务所的名称、地址及盖章：验资报告应当载明会计师事务所的名称和地址，并加盖会计师事务所公章。
• （九）报告日期：验资报告日期是指会计师事务所完成审验工作的日期。

According to Article 22 of the PRC CPA Standards on Auditing No. 1602 - Verification of Capital Contributions, a capital verification report should include the following elements:

• (1) Title: The title of a capital verification report should be uniformly named as "Capital Verification Report".
• (2) Addressee: The addressee of the capital verification report is the recipient to whom the CPA firm sends the capital verification report in accordance with the requirements of the Engagement Letter, which is generally the client of the capital verification engagement.
• (3) Scope paragraph: The scope paragraph of the capital verification report should state the scope of verification, the responsibilities of capital contributor(s) and the entity being verified, the responsibilities of CPAs or CPA firm, the basis for verification and the main verification procedures that have been implemented, etc.
• (4) Opinion paragraph: The opinion paragraph of the capital verification report should state the paid-in status of the registered capital of the verified entity or the changes in the registered capital and paid-in capital.
• (5) Explanatory paragraph: The explanatory paragraph of the capital verification report should state the use of the capital verification report, the responsibility for its use and other important matters considered by the CPAs as necessary to be explained.
• (6) Appendices: The appendices to the capital verification report should include a detailed statement of the paid-in status of the registered capital or a detailed statement of changes in the registered capital or paid-in capital and the notes to the verification of capital contributions, etc.
• (7) Signatures and seals of CPAs: The capital verification report should be signed and sealed by the CPAs who performed the capital verification.
• (8) Name, address and seal of CPA firm: The capital verification report should be attached with the name and address of the CPA firm and stamped with the official seal of the CPA firm.
• (9) Report date: The date of the capital verification report refers to the date on which the CPA firm completes the verification of capital contributions.