| 1. | To be more precise , the auditors reduce information risk , which is the risk that the financial information used to make a decision is materially misstated
更准确地讲，审计师降低的是信息风险，即赖以进行决策的财务信息存在重大误报的风险。 |
| 2. | The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。 |
| 3. | Claim that entering the chinese market offers foreign companies an immediate road to profits are grossly misstated and have been proven wrong time and again
声称进入中国市场会给外国公司带来立即获利的途径是非常错误的，事实已经一次次地证明了这一点。 |
| 4. | In the event that the applicant has misstated the age of the insured , thus overpaying the premiums , then the insurer shall return the overpaid portion to the applicant
投保人申报的被保险人年龄不真实，致使投保人实付保险费多于应付保险费的，保险人应当将多收的保险费退还投保人。 |
| 5. | Materiality is a test used to assess the extent to which important ghg information may be omitted or misstated ( i . e is erroneous ) , and has the potential to affect the decisions made by users of the reported information
实质性是检测重要的温室气体信息是否被遗漏或误陈述并对报告使用者的决定产生重大影响。 |
| 6. | Neither the carrier nor the ship shall be responsible in any event for loss or damage to , or in connexion with , goods if the nature or value thereof has been knowingly misstated by the shipper in the bill of lading
如承运人在提单中，故意谎报货物性质或价值，则在任何情况下，承运人或是船舶，对货物或与货物有关的灭失或损害，都不负责。 |
| 7. | Claim that entering the chinese market offers foreign companies an immediate road to profits are grossly misstated and have been proven wrong time and again . the key to entering china rests with the phraseology " vast potential market " , and how long one is willing to wait for returns
声称进入中国市场会给外国公司带来立即获利的途径是非常错误的，事实已经一次次地证明了这一点。进入中国的关键在于“广阔的潜在市场”这一说法以及为了回报愿意等待多久。 |
| 8. | In the event that the applicant has misstated the age of the insured , thus underpaying the premiums , then the insurer shall have the right to correct the misstatement and request the applicant to pay the balance , or to reduce the payment of the insurance benefits in proportion to the amount of premiums actually paid to the amount that should have been paid
投保人申报的被保险人年龄不真实，致使投保人支付的保险费少于应付保险费的，保险人有权更正并要求投保人补交保险费，或者在给付保险金时按照实付保险费与应付保险费的比例支付。 |
