英语翻译基础知识教育测试题目07

Audit methods and suggestions on the transportation expenses of transportation enterprises Author: Sun NanaLarge-scale group enterprise internal transportation enterprise's main task is for the whole group provides transport services and ensure the backbone enterprises of the production and operation of the normal and orderly carried out, but in the actual process of providing services, often will happen and hire transport vehicles, also is a transport company's own production capacity to meet the needs of internal enterprises, in order to ensure the authenticity and accuracy of the part of the cost, should be taken to the audit process is as follows:Audit work flowAudit related systemTransport enterprises should make the system employed outside the transportation fee according to the actual situation of the unit, and employed outside the system as well as transportation contract, fuel, repairs and energy management system, production system, clear management, responsibility and punishment details, the auditor should first of the existence of the system or not confirm, if there is no relevant system, we should understand the practical management methods in the audit process, if the system is to verify the effectiveness of its execution, if the system does not exist, audit management process, found that the process is closed, if there are loopholes, finally according to various situations found during production process audit the problem and the transportation enterprises, improve the audit system.Two audit transport contract与集团外部企业签订的外雇车辆合同时，首先应明确油料费、修理费、司机等与车辆相关的费用的支付方，外雇一辆生产用车，可能会有不同的合同签订方法，但本着经济-效益的原则，应先进行市场调查，费用不论按吨公里支付还是吨小时支付，都不应比运输企业的内部结算价格高，其次应明确外部公司提供的车辆具体信息，如车辆型号、出厂日期、行驶里程及保险缴付情况，在可能的情况下，尽量选用车况好的新车，保证运输企业可以提供最方便、快捷的服务，再次，应尽量在合同中明确外雇车辆的使用地点、时间，避免结算时产生纠纷，最后要保证运输企业自己的利益，如外雇车辆发生交通事故影响生产的赔偿等，只有外雇车辆的合同满足了以上几条，才能说是一个完整的合同，另外如在实际使用外雇车辆的时候，出现了特殊情况，应及时签订补充协议, clearly the rights and obligations of both parties, to ensure that the interests of transport enterprises to be guaranteed.Three review the workload during the audit of the transport enterprise运输企业的主要生产设备就是各种不同型号的车辆，审计人员进行审计时，应在第一时间取得全面的车辆信息，同时还应取得生产日报，首先对车辆型号等进行分类，对取得的生产日报进行详细查看，按月进行汇总，明确每月每种车型的使用、修理情况，与外雇车辆的使用情况进行合并，如运输企业的各种自有车辆某月能够满足生产经营，那么这个月就不应该出现使用外雇车辆的情况，如仅是某一种或几种车型的车辆当月不能满足生产经营，那么当月结算的车辆中应仅仅出现这一种或几种车型的车辆，反之，如某月或几个月运输企业的自有车辆工作量仍不饱合，但当月结算了外部车辆，这就是一种不合理情况，只有两种解释，一是运输企业确实使用了外雇车辆为其他企业提供服务，而让自有车辆闲置，二是当月结算的外雇车辆费用是假的。

In general, transportation enterprise daily production does not appear false, according to daily production, verify and hire vehicle settlement, they find problems, such as the car can provide the service, there are two cars, the two vehicles have a car is employed outside the vehicle, once found a situation, then according to the experience, there will always be more, auditors requiring patience and skill, carefully, to talk with the relevant personnel, issued by the evidence, to explain and provide information, the situation is often employed outside the freight transport companies through flexible procurement, repair costs, but also may change the purchase of vehicles, or cash.Four review of the management of the transport vehicle for the production of foreign employeesEmployed outside the vehicle is generally through the check clearing channel, channel is the most basic transportation enterprises of foreign payments, is the most important basis, so a single fill must be regular, various projects shall fill out a complete, essential date, vehicle type, vehicle number, the content of the work, the driver's name and location reports, especially not more than a single a car, or a single car for several days, in the actual vehicle for hire, hire car production, single and daily production enterprise to fill in check, are often unable to confirm the work time units in this information, according to the public in the settlement of tons of check according to place of work, and to be settled according to the vehicle tons per hour the number of hours, average daily production can not be, not to fill out so detailed, only judging by the experience of audit staff. In the actual audit process, due to some group of companies does not allow internal transport enterprises employ the outside of the vehicle, between companies within the group settlement, in not allowing the outside of the vehicle's license plate number and transport enterprises in order to smooth settlement。