会计 英文 跪求一篇关于会计类的英文文章,1W字左右,并翻译成中文 谢谢

跪求一篇关于会计类的英文文章,1W字左右,并翻译成中文 谢谢  

跪求一篇关于会计类的英文文章,1W字左右,并翻译成中文 谢谢

会计学是专门研究会计的理论与方法的一门应用性学科。它是从会计实践中抽象出来，用以指导实践的理论。会计学属于经济科学。它运用一系列经济理论和范畴来建立它的概念和方法。会计学属于管理科学。它分担著经济管理的一个特定方面。会计学与数学关系密切。各种会计方法和技术都离不开数学。会计学与统计的关系。都对社会经济活动进行数量化描述。
会计学按其研究内容，主要有基础会计、财务会计、财务管理、成本会计、管理会计和审计学等重要分支。
基础会计阐明会计的基础知识、基本方法和技术。
财务会计阐明会计处理各项资产、负债和所有者权益的基本理论和方法；财务管理研究资金的筹措、管理、有效利用的理论和方法。
成本会计阐明成本的预测、计划、计算、分析、控制和决策的基本理论和方法。
管理会计阐明如何结合企业经营管理，综合地利用企业会计资讯的基本理论和方法。
审计学阐明对经济活动的合法性、合规性、合理性及效益性进行检查监督的基本理论和方法
根据使用资料的物件不同，分为财务会计与管理会计；
根据会计主体的性质不同，分为营利组织会计与非营利组织会计；
根据会计物件的范围不同，分为巨集观会计与微观会计。
Aounting is the study of aounting theory and methods of application of a discipline. It is an abstract from an aounting practice out of theory to guide practice. Aounting for Economic Science. Its use of a range of areas of economic theory and to establish its concepts and methods. Aounts belonging to management science. Its share of economic management in a specific area. Aounting and mathematics are closely related. Various aounting methods and techniques can not be separated from mathematics. Aounting and Statistics relationship. Socio-economic activities on the number of description.
Aounting aording to their research, the main basis of aounting, financial aounting, financial management, cost aounting, management aounting and auditing and other important branches of science.
Basic aounting knowledge to clarify the basis of aounting, basic methods and techniques.
Clarify the aounting treatment of financial aounting of the assets, liabilities and owner's equity of the basic theory and methods; financial management of research funding, management, effective use of the theory and methods.
Cost aounting to clarify the cost of the forecast, planning, calculation, analysis, control and decision-making of the basic theory and methods.
Management aounting to clarify how to bine business management, integrated business aounting information use the basic theory and methods.
Auditing to clarify the legality of economic activity, pliance, reasonable and effective inspection and supervision to carry out the basic theory and methods
Use information in aordance with different targets, divided into the financial aounting and management aounting;
Aording to the different nature of aounting entity, divided into profit-making anization non-profit anizations aounting and aounting;
In aordance with the scope of different objects, divided into macro-and micro-aounting aounting.

求一篇关于煤炭类英文文章 不过要已经翻译成中文的

Raise the extension coal of the coal industry concentration degree industry chain
Recently, the national hair changed Wei, railroad department, the Ministry of Transportation & Communications consociation descended hair 《concerning continued to work well part electricity coal price consultation, guarantee 2006 coal electric power produce supply of urgent notice 》.The professional call that 《notice 》of the purpose lie in disallowing a coal business enterprise decrease or s provide coal.Therefore strengthenning the production ability of the coal profession construction, guaranteeing a coal supply to seem to be from the quality is importance.
"The New Year's Day make a good beginning, the quality, quantity lay equal stress on, only we Gao Zhuang Gong3 carried out in January, 2006300,000 mine of tons quantity.Currently, the even coal group has already pleted 90% electricity coal contracts to sign mission.The "river coal group Gao Zhuang Gong3 of Nan-ping well ventilated section minor course long king flaps to say toward reporter's introduction, to the coal product quality that the customer put forward request in recent years, greatly parts of coal business enterprises can carry on in the production line" cent time blow up-load separately to ship separately-wash coal"wait a few quality supervision procedure, with maximum limit the content of coal Gan stone in the clearance coal, attain national coal quality standard.
"Currently the coal profession is up whole to still exist profession concentration a degree low, the technique level isn't high, development delay effect shortage, the industry chain is shorter, the difference of product is very small, the product structure isn't perfect to wait many influence coal quality of disadvantageous factor, and greatly parts of business enterprises be placed in opposite and poor region and turn to produce or withdraw a profession industry a difficulty very greatly, have no preface petition, produce safe condition to make the person worry."Absolute being Hua group president Chen of the pany necessarily this a series of and disadvantageous factor station analysis say, , destined coal profession in the equal long time the period still be placed in the very vigorous petition.
"But the customer request coal quality to can't die down, either at 1:00."South sun is hot to give or get an electric shock the safe production department minister piece dawn of the limited liability pany to say, greatly parts of customers investigate to the coal quality no longer with country mark for basis, but with business enterprise establishment of regulation is standard, and put forward higher request to the product quality's stability, request a coal product the quality meet a request, have to also have a good after-sales service and be like their hot electricity pany to have to ownly use coal quality standard.
"Annexing a reanization, raising industry concentration a degree raises coal quality necessarily from its road.This has already bee a consensus in the coal profession."Chen necessarily the station think, at our country coal profession present stage, really have some small, spread, disorderly the business enterprise take no cognizance coal quality and have of the Chan be false and have of haven't yet and produce permission.Therefore, exaltation quality, light depend oneself of gradually the backlog be far far not enough, should pass market economy means the small business enterprise in the annex, reanization greatly medium business enterprise.
"2006 national point coals produce a luck to need to link up a meeting" held in this year's beginning of year up, the national hair changes Wei to declare since this year the cancel is to the intervention of electricity coal price.The nation brought coal profession new development opportunity to the first time"relaxation" of point electricity coal price.The Chinese coal markets the association vice- chairman of the board Wu3 Cheng2 Hou4's judgment, the price of the coal will be to soar trend this year, the estimate is 15 dollars ～ 20 dollars/ton is or so and enjoy social concern of still keep being a coal quality.Therefore, the whole quality level of exaltation industry, from the resources and the labor intensive type to the capital and the technique intensive type"reanization, concentrate" be another important measure which raises coal quality.The coal profession has to continuously strengthen "build blood" ability in producing concentration to turn, scale being large to turn with synthesize mechanize.
Aording to Chinese coal industrial ssociation a representative director introduce, foreign coal business enterprise already gradually to the coal, give or get an electric shock, turn, road, harbor, the sail industry chain direction development, China also adopted much encouragement measure in this aspect, with extension coal industry chain, such as support development coal electricity, the coal chemical engineering, coal building materials, coke turn, the coal gas turn etc. advantage industry, aggressive push forward coal liquefaction demonstration engineering and the coal system alkene item, carry out coal liquefaction, coal chemical engineering industry to turn;Support a coal business enterprise consociation to constuct a large pit a power station, develop a pit coal Gan a stone to generate electricity, the hot electricity be totally allied, mineral well Shu stem water prehensive the circulating and economic mode of exploitation, carry out coal to right on the spot convert etc. work.All all theses, all for creating high-quality coal.
提高煤炭产业集中度延伸煤炭产业链
日前，国家发改委、铁道部、交通部联合下发《关于继续做好部分电煤价格协商，保障2006年煤炭电力生产供应的紧急通知》。专业人士称，《通知》的目的在于不允许煤炭企业减少或停止供煤。因此，加强煤炭行业生产能力建设，从质量上保障煤炭供应显得尤为重要。
"新年开门红，质、量并重，仅我们高庄矿2006年1月就实现了30万吨的开采量。目前，平煤集团已完成了90%的电煤合同签订任务。"河南平煤集团高庄矿通风科副科长王振向记者介绍说，近年来，针对使用者提出的煤炭产品质量要求，大部分煤炭企业在生产过程中都能进行"分次爆破--分装分运--洗煤"等几个质量监控程式，最大限度地清除煤炭中煤矸石的含量，达到国家煤炭质量标准。
"煤炭行业目前整体上仍然存在着行业集中度低，技术水平不高，发展后劲不足，产业链较短，产品的差异性很小，产品结构不完善等诸多影响煤炭质量的不利因素，而且大部分企业处于相对贫困地区，转产或退出本行业难度很大，无序竞争，生产安全状况令人担忧。"神华集团公司董事长陈必亭分析说，这一系列不利因素，注定了煤炭行业在相当长时期仍处于非常激烈的竞争之中。
"但使用者对煤质的要求一点也不会减弱。"南阳热电有限责任公司安全生产部部长张黎明说，大部分客户对煤质考核不再以国标为基准，而是以企业制定的条例为标准，且对产品质量稳定性提出了更高要求，要求煤炭产品质量符合要求，还要有良好的售后服务，像他们热电公司就有自己的用煤质量标准。
"兼并重组，提高产业集中度是提高煤炭质量的必由之路。这点已在煤炭行业形成共识。"陈必亭认为，在我国煤炭行业现阶段，确实有一些小、散、乱企业无视煤炭质量，有的掺假，有的未经生产许可。因此，提高质量，光靠自身的逐步积累是远远不够的，应通过市场经济手段兼并中小企业，重组大中企业。
在今年年初举行的"2006全国重点煤炭产运需衔接会"上，国家发改委宣布从今年起取消对电煤价格的干预。国家对重点电煤价格的首次"松绑"，给煤炭行业带来了新的发展机遇。中国煤炭运销协会副理事长武承厚判断，今年煤价将是上涨趋势，估计是15元～20元/吨左右，备受社会关注的仍然是煤炭质量。因此，提高产业的整体质量水平，由资源和劳动密集型向资本和技术密集型"重组、集中"，是提高煤炭质量的另一个重要措施。煤炭行业必须在生产集中化、规模大型化和综合机械化上不断增强"造血"能力。
据中国煤炭工业协会一位负责人介绍，国外煤炭企业已逐步向煤、电、化、路、港、航产业链方向发展，中国在这方面也采取了许多鼓励措施，以延伸煤炭产业链，如支援发展煤电、煤化工、煤建材、煤焦化、煤气化等优势产业，积极推进煤炭液化示范工程和煤制烯烃专案，实现煤液化、煤化工产业化；支援煤炭企业联合建设大型坑口电厂，发展坑口煤矸石发电、热电联共、矿井疏干水综合利用的回圈经济模式，实现煤炭就地转化等工作。所有这一切，都是为了创造优质煤。

急求一篇关于工程造价的文章，并翻译成中文 字数1000左右吧

Construction Cost Audit Report
For Pasta & Pizza Salvo Co., Ltd. Project
佼佼意人食品（上海）有限公司松江区书山路55号A1厂房装修
工程结算稽核咨询报告
To: Pasta & Pizza Salvo Co., Ltd.
佼佼意人食品（上海）有限公司：
Entrusted by Pasta & Pizza Salvo Co., Ltd.(The “Client” or the “Property Owner”), Beijing Zhongruiyuehua Project Cost Consulting Co.,Ltd. (The “Auditor” or “We”) has performed a construction cost audit on the pleted factory decoration project of A1, No.55 Shushan Road, Songjiang District, Shanghai. During the auditing period, Shanghai Jinsha Construction & Installation Co., Ltd. (The “Contractor”) did not provide the plete information for settlement verification. Under the circumstance that we did not have the plete information, we have reviewed and verified the actual on-site work amount of the factory at A1, No.55 Shushan Road.
受贵司委托对松江区书山路55号A1厂房装修工程进行已完工程结算稽核咨询，在委托期间由于总包施工企业上海金厦建筑安装工程有限公司（以下简称施工方）不予以配合，未提供完整的结算稽核资料。我们在施工企业提供的资料不完整的情况下，受业主委托对书山路55号A1厂房现场所发生的实际工程量予以复核。
I. Auditor’s Statement
一、工程稽核委托说明
In aordance with the construction contract, the property owner shall review and verify the proposed settlement provided by the contractor and give feedback. However, the contractor refused to provide plete information for settlement verification. The property owner has engaged us, the project cost consulting pany, to audit the actual work amount and construction cost for this project on its behalf. Therefore, our calculated construction cost is based on the information provided by property owner and actual on-site measurement; and our audit result is only to provide a professional opinion to the property owner as a reference. If the contractor provided fully prehensive information for settlement verification, we will charge the client differently in aordance with the service agreement.
根据施工合同的要求，业主方应对施工方上报的结算申请予以复核，并回复意见。由于施工方拒绝提供完整的结算资料。本公司依据业主方的单方面委托，以专业身份代替业主按实稽核已完工程造价，故本报告仅为本公司根据业主方提供的相关资讯及现场实地丈量情况计算的工程造价，其稽核结果为提供给业主方结算的参考意见，如施工方另行提供结算资料，我们将根据委托协议，进行调整。
II. Construction Cost Audit Basis
二、工程稽核依据
1. This audit report is in aordance with “Shanghai Construction and Decoration Project Budget Quota (2000)”, “Shanghai Installation Project Budget Quota (2000)”, and other related quotas, current documents, and provisions issued by Shanghai Construction authority.
1.本稽核咨询书依据《上海市建筑和装饰工程预算定额(2000)》、《上海市安装工程预算定额2000》等上海市建设主管部门颁发的有关工程造价的与“2000”定额相配套的其他现行档案和规定执行。
2. In this audit report, the additional charge rate of 6% is in aordance with “Shanghai Construction Cost Information.”
2．本稽核咨询书增加专案工程造价取费费率取定根据上海市《上海市工程造价资讯》所刊登之费率取定如下：装修工程综合费率按6%计取。
3. In this audit report, man-hour rate and partial main materials are calculated using the average method in aordance with “Shanghai Construction Cost Information;” all other materials without market price guide are referred to current market price and the actual condition of construction.
3．本稽核咨询书人工费单价及部分主要材料价格根据施工期间《上海市工程造价资讯》中所刊登价格按算术平均值计算，无市场指导价的材料均按市场实价并结合本工程的实际情况进行计取。
4. Construction contracts, sub contracts, and other related agreements with sub-contractors;
4.建设施工合同、分包合同、与分包单位的结算协议；
5.Bid documents and tender documents;
5.招标档案、投标档案；
6.Design papers and deepened description, work amount, specific brand requirement, and other related specifications;
6.设计图纸及设计深化说明、工程量、指定品牌要求及其相关说明；
7.Related laws and regulations;
7．有关法律、法规；
8.Information provided by the client and other related verifications.
8．委托单位提供的资料及其相关依据证明。
III. Construction Cost Audit Procedure
三、工程稽核咨询程式
With the cooperation of the client, we have familiarized with the project and conducted on-site measurement, recalculation, and verification on the work amount. We have made deductions for the unperformed items on the full-responsibility non-negotiable agreement; and also made adjustment for approved additional items. In our performance of the construction cost audit, we have followed the relevant laws and regulations. Based on the information collected during the course of practice, the construction contract and quotas, we confirm that the content of the report reflects our objective and professional opinions.
稽核咨询方在甲方的密切配合下，熟悉相关资料，对完成的工程量进行现场丈量和计算核对，对包干闭口价施工企业漏项予以增减，对后增专案予以认可的做出调整，稽核咨询人员按照合法的程式，严格依据合同和定额，客观公正予以稽核咨询。
IV. Construction Cost Audit Declaration
四、工程稽核说明
For the construction contract is a full-responsibility non-negotiable agreement, we have conducted on-site investigation and audited each item stated in the contract. We have made below deductions for the items that did not meet the contractual requirement:
由于甲、乙双方签订的合同为包干闭口价，依据现场实际情况，我们对合同内的专案行逐项稽核，实际现场施工方没按合同和设计要求施工的专案，我们予以扣除；
For the materials with specific brand name requirement, we have made temperate price adjustment aording to the market price if the contractor did not meet the requirements. For the materials without specific brand name requirement, we have treated them as disputable item.
设计要求使用指定品牌及型号的材料，如果施工企业不按此规定执行的，我公司暂按市场价格予以调整，对于品牌、型号非设计招标要求的，列入有争议款项计取；
The repeatedly charged items have been deducted from the final calculations (Please refer to Construction Cost Audit Declaration).
重复上报的工作量予以扣除。（详见工程稽核说明）
V. The Purpose of Construction Cost Audit
五、工程稽核的目的
The purpose of this report is to audit the construction and decoration work performed by the contractor for the factory of A1, No. 55 Shushan Road, Songjiang District. The audit includes review and verification the actual work amount aording the construction contract; recalculate costs; disclosure and adjustment for unperformed work, repeatedly charged works, and works that did not meet contract terms or specific design requirement; and provide final conclusions.
如实反映出松江区书山路55号A1厂房装修施工企业已完专案及不应计取合同范围内未施工的内容、重复上报专案、未按合同中约定及图纸设计品牌指导应扣除的造价，给予最终结论。
VI. Construction Cost Audit Result
六、工程稽核咨询结果
The project’s final settlement price reported by the contractor is 10,055,476.06 RMB. (This settlement price includes the payment of 1,309,318.60 RBM to the original contractor, Shanghai Huiling Construction and Decoration Co., Ltd.) Because of the particularity of this project, the settlement is posed by o parts. One part is the work load pleted by the contractor aording to the construction contract. The amount is 4,025,950.64 RMB, which has been approved by the property owner. Another part is the work that was altered from the construction contract and original design. The amount is approximately 2,000,000.00 RMB. The contractor failed to provide justification for the alteration; therefore the altered work has not been approved by the property owner. This amount is categorized as a disputable item. In summary, the disputable deduction amount for this project is 4,720,206.76 RMB; the undisputable deduction amount for this project is 2,720,206，76 RMB.
本工程施工企业上报结算金额为人民币：10055476.06元，大写：壹仟零伍万伍仟肆佰柒拾陆元零陆分；（含施工单位确认且已支付给原总包单位：上海汇陵建筑装饰有限公司1,309,318.60元）对于本工程结算的特殊性，本工程结算分两部分组成，一部分为施工单位按照合同要求已完工的工程量，业主方经审价后认可的金额为：4025950.64元，大写：肆佰零贰万伍仟玖佰伍拾元陆角肆分；另一部分是施工单位未按照合同和设计要求变更工作的，应业主方不予认可且施工单位也未提供变更依据的金额约为人民币：200万，故列入争议专案。因本工程的特殊性其核减金额（含有争议的款项）为人民币：4720206.76元，大写：肆佰柒拾贰万零贰佰零陆元柒角陆分，不含争议款项其核减金额为人民币：2720206，76元，大写：贰佰柒拾贰万零贰佰零陆元柒角陆分。
The contractor has pleted the work amount of 4,025,950.64 RMB aording to the contract. However, this project has not been given the final aeptance; and the property owner still has some objections regarding the quality problems. Therefore, the amount of 4,025,950.64 RMB in this audit report does not represent the quality standard aepted by the client. The client still reserves the right to request the contractor for pensation or repair work due to quality problems.
（就施工单位按照合同已完成的工程量4025950.64元，鉴于本工程至今未进行竣工验收，且业主方就工程质量尚存异议，故本报告审定的工程价款并不代表业主方认可相关工程质量，业主方保留进行质量索赔和要求施工单位返工返修的权利。）
资料来源：华东建设造价预算网

急求一篇关于影视动画方面的英文文章，并加翻译，5000字左右 谢谢，急

although this is possible But the problem lies with paper entirely sure this is basically contracting methods, contracting methods that in fact both its positive role, but also undeniable that it has the opposite effect, this has been confirmed by the development of the practice. Certainly one-sided approach to a particular aspect, this radical discourse often unable to withstand the test of time. So, the justifications for the development, we can not follow the laws of human thought. Violation of, the rationale does not pass, the text on the wife. Speak the same token, such as, human beings are in continuous progress, editorials, literary criticism, economic thesis external form, it can be pletely different. However, in this theory on the internal structure is also consistent. Of course, we speak of here are the basic form of reasoning does not exclude other forms of integration and used interchangeably. Second, the main thesis to Italy, both members of the article 1 is intended to center, are the mastermind, is the mander in chief. To write the thesis, it is necessary to seize the center. The center's request should be simple, can a word, can be achieved by Jane Fan governance purposes. Seize such a center, closely hold the front line in the end, half-way non-transferable subject, not stagnation, can not jump gap left behind, this will enable the development of the central idea of continuity. For instance, papers "about the state-owned road transport enterprises improve the overall advantage of me see," on tightly around the center point, are discussed: 1. State-owned road transport enterprises Summary of the overall advantages; 2. State-owned road transport enterprises decline in the overall advantages of the status quo; 3. State-owned road transport enterprises reasons for the decline in the overall advantages; 4. State-owned road transport enterprises improve the overall advantages of the way. Can be described as "mainly in Italy, both through 1", bit by bit does not leak. As a paper, from the idea of development, it is necessary to talk about different levels,讲透a layer, another layer of meaning to talk about it anymore. At the beginning of the issues raised, which must be analyzed at the end to have to answer, so have called the former, the latter should have. Papers such as "building on the development and perfection of the market consider the relevant issues" surrounding the development and perfection of the construction market in this central argument, first of all, the theory and practice from the perspective of a dual development and improvement of building the status and role of the market, followed from the deepening of structural reform and many factors analysis to explore the development and improvement of market conditions and the building foundation, from the basic conditions and the gap beeen the departure and then to explore the development and perfection of market direction and building process, put forward the building of long-term development of market direction and development of the whole process

急需一篇关于企业竞争力的英文文献，要求翻译成中文后中文不少于3000字，大概英文要1W字左右吧。

英文与中文字元数比率大概是1:1.6，
1个英文单词，翻译出来，大概有1.6个中文字
如果你要中文3000字，英文文献大概有个2000字就够了
不需要1w字，文献检索我就无能为力了
有用还是给个好评嘛

各种xdjm，本人跪求一篇关于审计会计的英文资料，大概一万字左右翻译成中文2500字左右，只要差不多都行谢

Analysis of the causes of internal audit risk and its solution
[Abstract] internal audit risk factors include the independence of internal audit bodies enough, the internal audit staff ill-equipped business, internal audit of the scientific method is not strong, internal audit management systems. In order to reduce the risk of internal audit, internal audit should strengthen the legal system, guarantee the independence of internal audit, internal audit staff to improve the quality of the audit of the implementation of scientific and rational work processes, reduce risks and to correctly handle the relationship beeen economic efficiency and conduct a risk - oriented risk-based audit.
[Key words]Audit,Risk,Risk
Internal audit risks include the inherent risks and control risks. The inherent risks is the assumption that has nothing to do with internal aounting controls, the units being audited financial statements and the overall balance of the aount of a business or the possibility of a major error, that is caused by the audit unit economic characteristics of business and aounting work itself the formation of the lack of audit risk. Some enterprises such as the lack of due attention to the aounting system, aount system plex, reducing clarity of aounting information, reports, use of difficulty, cost, cost of lack of cost aounting concepts. Control risk refers to as a result of inadequate internal control system被审单位perfect, weak internal control behavior, not timely detection and correction of a business aount or a major error in the formation of audit risk. Sometimes, even if the auditors audited units to confirm the internal control system is unreasonable or out of control in key areas, the amendments proposed by the audit can really suitable for operating activities, but will also create a risk amendment.
First, the internal audit risk causes
1. The independence of the internal audit agency enough
Internal audit body is set up units in institutions, in the unit under the leadership of the responsible persons to work as a unit of service. Therefore, the independence of internal audit as social audit, the audit process, inevitably affected the interests of the unit constraints. OIA staff faced with the unit leadership was among the leadership and the leadership of the relationship, as well as with various sections, the relationship beeen colleagues, people are not involved in the leadership of my colleagues is, non-directly related to also indirectly related to the audit process and conclusions will inevitably involve the interests of specific individuals, which inevitably affected the audit process for all categories of personnel interference.
2. Internal audit operations personnel ill-equipped
The quality of auditors is to determine the size of audit risk factors. The quality of the audit including those engaged in the audit of the policies and regulations need to level of expertise, experience, skills, audit professional ethics and work responsibilities.
Audit experience, the audit staff should have an important skill, the need for the audit practice of the aumulation of experience. China's internal audit staff, many people only familiar with the financial and aounting operations, some auditors do not understand the business activities of this unit and internal controls, audit limited experience. In addition, the internal audit staff responsibilities and professional ethics is the impact of audit risk factors. Because of China's internal guidelines for the work of norms and ethical standards still some gaps, and many internal ans and personnel lack of oupational norms bound and guidance. In short, China's overall quality of the low OIA staff and directly affected the internal audit work carried out by the depth and breadth. Faced with the plexity of today's OIA object and content development, internal audit staff and powerful single force book, which will directly lead to the selection of audit risk.
3. Internal audit of the scientific method is not strong
China's system of internal audit is the basis of the audit, with the internal operation and management of environmental plicated models are not suited to carry out this audit internal management audit of the needs, because it is overly dependent on the internal management of enterprises controlled test, in itself a huge potential the risk of internal audit generally use statistical sampling methods, as a result of the sample itself is based on a sample audit of the results of the review can be inferred from the general characteristics, therefore, beeen the samples and the overall form is bound to a certain degree of error, the formation of audit sampling risk. With the degree of information technology improved, the audited aounting information will be more and more errors and false aounting information doped them, and failed to investigate the possibility of also increasing. Although the survey sample is built on the solid foundation of mathematical theory, but its existence is to allow a certain degree of audit risk. Similarly, a large number of analytical review will also have associated risks, so that the position of the contents of audit risk is more plicated.
4. Internal Audit management systems
Internal audit management system construction and implementation of internal audit is the prerequisite and foundation. Sound and effective internal management system to detect and control of enterprise economic activity ourring in a variety of errors and fraud. To ensure the quality of internal audit, internal audit anizations should establish a perfect quality control system, however, some audit institutions still lack of prior audit plan, a matter of auditing procedures and audit review of the reporting period; the audit working papers inplete, generally only Records of audit matters, not the recording of audit staff that the correct audit matters, making the audit review, audit quality control no way; to coordinate the relationship beeen the audit report as a starting point to certain performance-based, qualitative ambiguous issues. More than the existence of the status quo, making the internal audit quality assurance bee an empty talk, let alone ward off risks.
Second, reduce the risk of internal audit ways
1. Strengthen the internal audit of the legal system
Improve and perfect the legal system for the audit of internal audit is the basis of risk control measures. Audit norms, the audit staff code of conduct and guidelines, not only to control and reduce audit risk, but also to measure auditors liability standards. China's internal audit late start pared with Western countries in the relevant system-building there are many imperfections. In order to adapt to the continuous development of modern internal audit requirements, it is necessary to strengthen the audit work of legalization and standardization construction to minimize the audit work of blindness and randomness.
2. To ensure the independence of internal audit
The independence of the internal auditor can make a fair and impartial professional judgment, which is appropriate to carry out the audit work is essential. The independence of internal audit bodies connotation should be reflected mainly in the form of independence and de facto independence in o ways. Formal independence requirements of internal audit in the anization of anizations with high status, the internal auditor should have aess to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in pliance with the Code of Ethics for the entire audit process does not make a significant promise.
References:
[1]Qiu Jia: On the internal audit and internal control relationship. Consumer Guide, 2008.2:84
[2]Fan Wen-Yan ,etc: On the internal audit function of the advisory services. Neork wealth 2008.06:52 ~ 53
[3] Duan Lin: Internal Audit: Risk Management grasps. China's oil panies, 2007.12:31 ~ 33
[4] Liu Li: Corporate Internal Audit Risk Analysis and Countermeasures to circumvent. Commercial aounting, 2008.12:46 ~ 47
[4] Zhao Qing: Reduce the risk of internal audit ways. Xi'an University of Architecture and Technology Journal, 2008.02:17 ~ 20
[5]Zhang Xiao-Lan,etc: internal audit risks and preventive measures. Leshan Teachers College Journal, 2007.08:52 ~ 53
[6]Zhou Li-Qiong: enterprise internal audit risk management. Entrepreneurs world, 2007.10:77 ~ 80

求一篇关于友谊的英文文章120字左右，

Friendly letter to my best friend Tina
My dear Tina:
I was pleased to receive your letter and really appreciate your kindness. Your desire to establish friendship beeen us coincides with mine.
However, to my regret, I will finish high school very soon. After my graduation I will enter a university or find a job somewhere, in either case I will have to move. I’m afraid your ing letters may not reach me since I will no longer be at home.
What about when I settle down in the new place. I will in form you of my new address as soon as possible.
With best regard
Yours faithfully
XXX
Saturday, August 29, 2009

10分求帮助 求一篇关于labview的英文文献，4000字左右。最好带中文翻译 445000092 谢谢

供采纳， 谢谢！

跪求一篇关于What Is Love的英文文章 要带翻译的

This feeling things have been drawn into the outside world Fan Li, are not crystal-pearl, can be permanent preservation. It is precisely because no o people could begin, it does not need this overheated Danlian details of the test and temper, maintained the original ecology of the United States. Lin Zhaoyu side, the other party to Zoudiao Touyebuhui, imagine if people suddenly go back, is not very funny »
"How can you not love me» Some other women I have a lot of ......" on behalf of women were rejected after searching in every possible way, most of the people Hun Liaotou, how feelings can be quantified » Even if she had beauty you have beauty, you have the cause of her career, he did not love you. For this reason many women fell into self-torture of suspected, in fact they should be quite pathetic, with feelings of hope that the other way sure. Since they consider themselves the most bitter, and even try to plex pain and the joy of the opportunities have not. After many women refused to pay later, so that the world of chaos removed the tentacles of pain. And the release of many popular songs, such exaggerated pain, so that they resonate Zilian.
Is that the choice of opportunities, so do not reject the probability of it great, is today a so-called people's feelings through the years to life better than their predecessors. Modern people are also hard to adapt to feelings of being rejected, especially the age of the little people, the lyric of this situation, the water and pull the world together with him sad.
But I am a person can not be separated from the music, not only because of the need to release some sort. Often "want to do" and "to do" in the struggle. The world too much, how can people truly their own » Or, in the subconscious, people are always in their escape, in another attempt to get in the warm embrace. However, often only discovered after the pain, only their own end. This is because other people or other people's.
Not easy in the world and in love before, we are too small and helpless. Then, on his good point! From the yoke of secular, to listen to their voices, the New World idealism.
Perhaps you are still the music into the embrace.
Give you a song it:
Love is what »
Think you are a color Butterfly
I was lonely flowers
Chi Chi can only look up toward the sky
What is love who can understand
Think you are a golden peacock
I was Piaoling leaf
With the water only long Dangdang
Love is what I asked the Haolei
What is the color of love is the feeling of what
You say that like all the dreams
Ask your heart there is no answer
Like a black light
What is the color of love is the feeling of what
Do not numb their pain
Too simple not so hard to love
I would like to hope that the seeds of spring
Do not ask what is reason to love
Why not afraid of love
Do not you indulge their sympathy
Aiyuan not singing in front of the moon
Singing in front of the moon .......
感情这东西，得到了落下尘世变成饭粒，得不到结晶成珍珠，可以永久储存。正因为两个人没有可能开始，那这炽热的单恋不需要细节的考验和磨练，保持着原生态的美。一方淋著雨，另一方头也不回地走掉，设想一下如果要走的人突然回头，是不是很滑稽？
"你怎么可以不爱我？别的女人有的我都有......"代表了很多女性在被拒绝后的百般思量，大部分的人都昏了头，感情怎么可以量化？就算她有美貌你有美貌，她有事业你有事业，可他就是不爱你。为此很多女人陷入到自虐式的怀疑中，实际上她们要的相当可怜，希望对方用感情的方式肯定自己。她们自认为自己最苦，连尝试复杂一点的快乐和痛苦的机会也没有。很多女性遭到拒绝后不得不挨过去了，让世事的纷乱磨平痛楚的触角。而很多流行歌曲则释放，夸大了这种痛楚，让她们共鸣自怜。
正以为选择的机会多了，所以别拒绝的概率也就大了，正所谓当今一个人几年当中的感情经历要胜过前人的一生。现代人也正努力地适应被拒绝的情感，尤其是一些年龄不大的人，把这情境抒情化，拉全世界下水和他一起伤心。
但我是一个离不开音乐的人，不仅仅因为需要某种释放。常常在"想做的事"和"该做的事"里挣扎。世界太大，人怎样才能真正属于自己？又或许，在潜意识里，人总是在逃避自己，企图在另一个怀抱里得到温暖。只是，每每伤痛过后才发现，自己最后还是只有自己。因为，别人还是别人的。
都不容易，在世界和爱情的面前，我们都太渺小而无奈。那么，对自己好一点吧！脱离世俗的枷锁，聆听自己的声音，唯心世界新世界。
或许你仍该投入音乐的怀抱。
送你一首歌吧：
爱是什么？
想你是一只彩色蝴蝶
而我是孤单的花儿
只能向着天空痴痴仰望
爱是什么 谁能够了解
想你是一只金色孔雀
而我是飘零的叶
只能随着流水悠悠荡荡
爱是什么 我问的好累
爱是什么颜色 是什么感觉
你说那好象一切是梦
问你的心 没有答案
象是一道黑色的光线
爱是什么颜色 是什么感觉
你不要麻木自己的痛
太简单了 不爱太难
我要种下春天的希望
不要追问爱有什么理由
为什么爱了就不害怕
放纵自己不要你的同情
没有哀怨 对着月亮歌唱
对着月亮歌唱.......

求一篇关于煤炭企业经营的英文文章2500字左右，谢谢

邮箱留下啊