会计师报告翻译节选

Deloitte service team has a thorough understanding on the application of China Accounting Standards and International Financial Reporting Standards in banking industry. We will follow-up the latest development of the Accounting Standards together with experts from the technical division of DTT and Deloitte China, discuss and evaluate the influence of the new Accounting Standards with management of XXXX, as well as explore corresponding measures. We will also assess the potential risk of counter measures applied by XXXX for the changes in new Accounting Standards, and provide training and guidance for the main points and difficulties that we should pay attention to in the application of new Accounting Standards, as well as offer advice and assistance to XXXX in establishment of information system and measuring model that complied with accounting and disclosure requirements of the new Accounting Standards.

德勤服务团队对于中国会计准则和国际财务报告准则在银行业的应用有深入的理解，我们将与德勤全球和德勤中国技术部的专家一起，跟进会计准则的最新进展，与XXXX管理层讨论和评估新会计准则的影响及应对，评估XXXX应对新会计准则变化的潜在风险领域，对新会计准则在应用中应关注的重点和难点提供培训和指导，并为XXXX建立符合新会计准则计量和披露要求的信息系统和计量模型提供咨询和协助等。

We will assist XXXX to evaluate the potential influence of the latest development of the Accounting Standards on the first application and subsequent financial report of XXXX as soon as possible; and assist XXXX to organize and adjust existing operation and management mode via the latest development of the standards, so as to avoid the negative influence maybe brought to XXXX in executing the new standards. In addition, we will track on the latest movement of International Financial Reporting Standards and Accounting Standards for Business Enterprises, and provide explanation, guidance and training on the standards for XXXX.

协助XXXX尽早评估会计准则的最新进展对XXXX首次执行及后续期间财务报告的潜在影响；并协助XXXX根据准则的最新进展，梳理和调整现有的经营和管理模式，以规避执行新准则可能对XXXX带来的不利影响；此外，我们还将跟踪国际财务报告准则、企业会计准则的最新变化，并及时为XXXX提供准则解读、指导与培训。

The amendment and issuance of the standards may require reporting entities to make changes and investment in aspects of mechanisms, procedures, systems, instruments and staffs as well as make implementation plan in advance. For example, we will offer advice and assistance to XXXX on the establishment of information system and measuring modal relating to measurement of financial asset impairment and faire value on the measurement of amortization cost that complied with the requirement of the standards to against the challenges in application of new Accounting Standards by XXXX.

准则的修订及发布可能需要报告主体在制度、流程、系统、工具、人员等多方面做出改变和进行投入，并提早作出实施规划。如，针对XXXX应用新会计准则的挑战，为XXXX建立符合准则要求的关于摊销成本计量的金融资产减值、公允价值计量等相关的信息系统和计量模型等提供咨询和协助等。