English to Chinese Translation Samples

English to Chinese Translation Sample 1:

Financial Statement Fraud

  • Concealed Liabilities – Improperly recording liabilities and/or expenses.
  • Fictitious Revenues – Recording sales of goods or services that never occurred or inflating actual sales (i.e. Company creates invoices showing sale of goods to existing customer but the goods are never delivered.? Sales are reversed at the beginning of the next accounting period).
  • Improper Asset Valuations – Value of assets is misstated (i.e. Company not writing off obsolete inventory).
  • Improper Disclosures – Management fails to disclose material information in its financial statements in an attempt to mislead users of the financial statements (i.e. Company not disclosing related party transactions or contingent liabilities).
  • Timing Differences – Recording revenues in a different accounting period than their corresponding expenses.

财务报表舞弊

  • 隐藏债务——不恰当地记录债务和/或开支
  • 虚假收入——记录从未发生过的货物销售或服务，或夸大实际销售额（例如：公司开立发票，显示向现有客户销售过货物，但实际上并未发货，销售额在下一个会计期间初期被冲销）。
  • 不恰当的资产评估——虚报资产价值（例如：公司对过期的存货没有转销）。
  • 不当披露——管理层为了误导财务报表的使用者，没有在财务报表中对重要的信息加以披露（例如：公司未披露关联交易或或有债务）。
  • 时间性差异——收入和相应的支出记入不同的会计期间。

English to Chinese Translation Sample 2:

The mere exclamation, "I take refuge in God," will not protect thee from the terrors of His judgment unless thou really take refuge in Him.
空喊“我皈依神”不能使你免除他审判时的恐怖，除非你确实皈依他。
The heart must be kept pure and calm as an unspotted mirror.
内心必须保持明镜一般的纯洁与安宁。
Although man is not from everlasting, yet he lives for ever； and though his body is mean and earthly, yet his spirit is lofty and divine.
虽然人非亘古而有，却是永生的；虽然人的肉身既平庸又尘世，然而人的精神却崇高而神圣。
Thou should discover whether lust and anger should lead thee captive, or whether that thou in thy upward progress, make of one thy steed and other thy weapon.
你应当发现是欲望和忿怒虏你为奴，还是你勇于上进，以其一作战马，另一作武器。