人口问题的英文作文精品20篇

记得有人曾说：“要想揭别人的短，先看看自己身上有没有窟窿眼。”这句话是不错的。一旦遇到问题，莫要先抱怨别人，先想想自己，从自身找问题，或许会有许多别样的体会。

你看，老太太不知道自己的窗户脏了，就一直抱怨别人是个连衣服都洗不干净的懒惰女人。直到朋友替她试去窗户上的灰尘，才让老太太发觉是自家的玻璃脏了，而不是人家洗不干净衣服。所以遇到问题，别先忙着抱怨；先从自身找问题，或许会让你看到不一样的自己。

也有人像老太太一样不明白所以。有个年轻的学生去问爱因斯坦，“逻辑学有什么用？”爱因斯坦没有直接回答，只问了一句，“你觉得两个人同时从烟囱爬出来，一个干干净净，另一个满身是灰，哪个应该去洗澡呢？”学生心想，这个小学生都会，于是就毫不犹豫地回答：“当然是满身是灰的那个呀！”爱因斯坦无奈地说：“如果他俩同时出来，满身是灰的那个人看见对方干干净净，会误以为自己也一样，那么他哪里还会去洗澡呢？”学生恍然大悟，连忙道谢离开。爱因斯坦用这个故事告诉了学逻辑学的作用，但同时不也正让我们明白了“凡事先从自身找问题”这个道理吗？

但在如今这个物欲横流的时代，仿佛所有人都给自己的眼睛蒙上了一层灰尘，只看得见别人的缺点，看不到自己的，不曾想过自己早已被世俗蒙蔽了双眼。

假如你不愿同世俗同流合污，只想成为周敦颐笔下的那朵“出淤泥而不染，濯清涟而不妖。”的白莲，那么就请擦亮自己那双被世俗所蒙蔽的双眼，重新审视自己，将每个缺点细细珍藏，让它成为你这朵“白莲”的养料。

我们一定还对那个钉钉子的那个小男孩记忆犹新吧！他认为所有人都有问题，所以他选择了像那个老太太一样蒙蔽自己的双眼。然而，父亲并没有严厉地批评他，只是给了他一盒钉子，把他带到一个栏杆前，告诉他，当他发怒时，就给栏杆上钉一颗钉子。果然，随着时间的增加，他钉在栏杆上的钉子在不断增加，但后来他逐渐减少了发怒的次数，于是父亲又告诉他，让他每次减少一次发怒就拔掉一颗钉子，不久小男孩开心地告诉父亲，他已经完全不发脾气了，钉子被拔光了。这时父亲告诉他，你看着被钉子砸下的一个个小小的黑洞，就是你被怒火蒙蔽时给他人留下的伤害，或许，你随后道歉你们又讲和了，可这些伤痕该如何修复呢？所以通过这个故事，我们才真正明白了凡事先从自身找问题的这个道理。

所以，假如你有被世俗蒙蔽了双眼的那一天，看不见自己只看得见他人的缺点时，请别害怕，勇敢摘下世俗的眼罩，再仔细审视自己，把自己的所有缺点都当成珍贵。

凡事先从自身找问题。

导读：助人为乐是中华民族的传统美德，你有没有想过使用英文来写一篇关于助人为乐的作文呢，下面小编为大家带来关于助人为乐的英文作文范文，希望能帮助到大家。

助人为乐（一）

Everyone likes to help others.That makes you happy and feel better about life.

The volunteer/A Kind DeedJohn is a very kind and generous boy.He likes to help other people who are in need.One day,his teacher,Miss Lee announced to the lass that there would be a trip to an old folks home.Miss Lee asked for volunteers to help to clean the old folks home.Many of Johns classmates did not want to volunteer.They knew that it would be hard work and tiring cleaning the old folks home.However,John raised his hand immediately.He did not mind the hard work as long as he can help the elderly people.On the day of the trip,John was excited and anxious.When he reached the old folks home,he started cleaning the place.He helped to clean the washrooms,wash the windows and mop the floor.The teachers were amazed at Johns hardworking and positve attitude he had.Johns friends felt bad and followed his fine example and worked hard too.At the end of the day,the teachers praised their remarkable efforts and took them to a fast food restaurant for some refreshments.When John reached home,he was feeling very tired yet his happy for what he had done today.

助人为乐（二）

In school,I work very hard and I rank in the top of my class.Therefore,my classmates would like to ask me some questions about study when they do not ask for teachers.I like helping others.Firstly,when others need help,I want to give them a hand.They come to me,because they trust me.This makes me happy.Secondly,I can get help from others,too.Once you did some favors to them,they are more likely to help you.Finally,helping others is helping myself,too.When I solve problems,I get improvement at the same time.

Once a year the Spring Festival comes, every family is filled with the joy of spring, everyone wore red, revealing all the joy, accompanied by firecrackers rang, the Spring Festival prelude to drums.

Happy new year, when it comes to what most excites me, nature is a line of street. The ancients said: “ Xiang Jie ten city spring, and noise into the gate. The suspect is cengluan honey, millions of people admire the magic. ” walking in the street, everywhere was the Spring Festival festival, now see the big orange pots, flower clusters, the most makes me appreciate is the orchid, noble and pure, elegant, elegant and gentle. Cymbidium, bright and petals, giving full bow feeling; blue, attractive color, stem bending peculiar forms, like Zhang Man bow; Phalaenopsis, colorful, dancing in the stems of green leaves. Frost erect chrysanthemum, delicate sweet plum, everywhere exudes the fragrance of people seem to gladdening the heart and refreshing the mind, wrapped them, and.

The night falls, new years Eve night particularly lively, sitting in the car, after each hotel is full of people, everyone will see smile, Congratulations, submit the child received red envelopes, laugh even quickly into the bag, one family reunion in the happy people laughing and talking to the table, urging people to drink each other and the children chasing, see everyones face are hung sweet happiness, feel very warm, the wind is cold, but the heart is hot, weekdays, not without worries with a heart and a happy family reunion together, a bowl of rice. A table filled with food, warmth, the eve of the spring Festival is happy. The new years bell ringing and a new year.

The first morning of the new year, family reunion as usual, bustling restaurant is covered with red joy, Congratulations, happy new year, healthy relatives with the discourse in a continuous line, happy new year, natural pocket full of red red rose, smiling at the Spring Festival, feel good. In order to split off last years bad luck and not fast, they pour a cup of wine, one swallow, I felt sore throat after swallowing, tongue burning like, but this strong feeling, really makes me feel a fresh body of evil. Adults chat, children play, ordinary days do not meet, now gathered together, feel happy reunion, think of the Spring Festival is connected to our bridge.

The Spring Festival, and long in the years added a sum, 17 years old, and the moment, we seem to do some checking on their own, because over time, just know not to go back, let the soul in this stop, give yourself more confidence and encourage, make the dream a little closer, so really hope, to make life happy, to filial piety, the most important is good health, good luck in everything.

A new year, another opportunity, the Spring Festival, the first year of the year, we stepped on the new line, let us cherish a little more, a little more gratitude, a more enterprising and more power.

What is the taste of home? Before I lodge in school dormitory, I never think of this question. But, now I know what the taste of home is as I have lived in school for a month. I miss the delicious food cooked by my mother and her endless chatter. My father sits in the middle of the hall watching TV. The fight between my two younger brothers and the ice cream in the refrigerator make me feel warm. All these make a house a family. And it is the taste of home in my mind.

什么是家的味道?在我住校前，我从来没有想过这个问题。但是，如今在我已经住校一个月后我知道什么是家的味道了。我想念我妈妈做的美味食物了，还有她喋喋不休的唠叨声。爸爸坐在客厅中间看电视。两个弟弟的打闹声还有冰箱里的冰淇淋都让我觉得很温暖。所有这些都使得一个房子成为一个家。这些就是我心目中家的味道。

Christmas morning, mother put three pieces of beautiful gifts in my bed, Santa Claus, tabour, star bar.

Santa Claus has a white beard. He is wearing a red dress and a cute little red cap. He stands on a big lychee and he also writes "marrychristmas" in English. A sparkling drum can use two sticks to my drum. What I like most is the magic star stick, with a star glittering and a bright bar below. This reminds me of Cinderellas old ladys star stick, a wave of pumpkin, a horse drawn carriage, a wave of rats, and a new wave of Cinderellas ragged clothes. Do you say the stars are fantastic? Im so happy with a star stick. When I go to bed, it can make a lot of things I like.

Graduated from primary school immediately. I am about to graduate as one of the primary, the primary six years of life is very emotional, I have studied the application of knowledge. Elementary school learning and training of my life.

I very much hope that on their own preferences The junior high school, for their own future to do a good intention. I will miss learning with teachers and students, will continue to strive to learn.

You know Spring Festival is the most important festival in China .It’s to celebrate the lunar calendar ‘s new year .

In the evening before the Spring Festival ,families get together and have a big meal .In many places people like to set off firecrackers .Dumplings are the most traditional food .Children like the festival very much ,because they can have delicious food and wear new clothes .They can also get some money from their parents. This money is given to children for good luck . People put New Year scrolls on the wall for good fortune .

The Spring Festival lasts about 15 days long .People visit relatives and friends with the words “Have all your wishes ”. People enjoy the Spring Festival ,during this time they can have a good rest .

l like my bedroombest .

ln my bedroom, there is a bed, a bedside table, two desks ,a armchair ,a bookcase and a lamp . On the bookcase there are a lots of dollsand taddy bears.Next to the bed , there is a bedside table and there is a lamp on it .Between the bedside table and the bookcase there is a deak . Opposite the bookcase there is a desk to . beside the desk there is a armchair .

I love my bedroom.

Dear Santa Claus,

Hello!

My name is Yang Yue from China. I am a lively and cheerful 10-year-old

girl. I hope you like me.

Listening to the merry Christmas song outside the window, looking at the

Christmas tree decorated with colorful lights as dazzling as the seven colors of

the rainbow, I have had many questions in my heart: we do not have a chimney,

and where did you come in to send me gifts? Do you have any special magic

power?

But most of all I would like to ask you, "How did you know we were looking

for something?" I remember one Christmas Eve when I was very fond of a pink

magic wand. On its pink staff, there are many colorful roses, and on top there

is a beautiful heart with a white ribbon. I cant put it down. I really want it.

But the parents did not agree to buy it for me. I was so sad that I reluctantly

went home. But, the next day early in the morning, wait me to open a sock to

see, inside unexpectedly miraculously put a and I "yesterday" see exactly the

same magic wand! Santa, did you give it to me? Thank you so much!

This string of surprise is all brought by my "never met" you, you are

really "do good not to leave a name" ah!

Santa Claus, secretly tell you a little secret: at that time, I do not know

your identity. But now I know who you are. And through these years of

observation, in front of the answer to the riddle was also revealed by me. In

fact, you have been in my side! Today is Christmas again, I wish you:

Merry Christmas!

cantona

亲爱的圣诞老公公：

您好!

我叫杨悦，来自中国，我是一个活泼开朗的10岁小姑娘，希望您能喜欢我。

听着窗外那欢快的圣诞歌，看着那挂满七色彩虹一样炫丽彩灯的圣诞树，我的心中曾经产生过许多疑问：我们家没有烟囱，您又是从哪里进来给我送礼物的呢?难道您有什么特殊的魔力吗?

但我最想问您的是：“您为什么会知道我们想要的礼物呢?”记得有一年圣诞夜，我非常喜欢一根粉红色的魔法棒。在它粉色的杖杆上，镶着许多五颜六色的玫瑰，顶上还用白丝带围成了一个美丽的爱心。我爱不释手，非常想要。可是家长却坚决不同意给我买。我十分难过，心不甘情不愿地回了家。可是，第二天一早，等我打开袜子一看，里面竟然奇迹般地放着一根和我“昨天”见到的一模一样的魔法棒!圣诞老人，是您送给我的吗?真是太谢谢您了!

这一串串惊喜都是由我“从未谋面”的您带来的，您真是“做了好事不留名”呀!

圣诞老人，偷偷告诉您一个小秘密：当时，我还不知您的身份。可现在，我已经知道您是谁了。而通过这几年的观察，前面的谜底也一一被我揭开了。其实呀，您一直都在我身边!今天又是圣诞节了，祝您：

圣诞快乐!

杨悦

当今社会正以迅猛之势飞速发展，归根到底是高新技术产业的进一步深化。不容乐观的就是环境与发展之间的问题还没有得到彻底根除。而下面便是小编整理的关于环境问题英语作文 。

环境问题 英语作文【1】

There are still many problems of environmental protection in recent years.

One of the most serious problems is the serious pollution of air, water and soil.

the polluted air does great harm to people’s health.

The polluted water causes diseases and death.

What is more, vegetation had been greatly reduced with the rapid growth of modern cities.

To protect the environment, governments of many countries have done a lot.

Legislative steps have been introduced to control air pollution, to protect the forest and sea resources and to stop any environmental pollution.

Therefore, governments are playing the most important role in the environmental protection today.

In my opinion, to protect environment, the government must take even more concrete measures.

First, it should let people fully realize the importance of environmental protection through education.

Second, much more efforts should be made to put the population planning policy into practice, because more people means more people means more pollution.

Finally, those who destroy the environment intentionally should be severely punished.

We should let them know that destroying environment means destroying mankind themselves.

环境问题 英语作文【2】

With the improvement of our living standard, more and more people can afford a car.

As a result, our roads are more often than not crammed with cars.

However, with more and more waste gas being discharged by the cars, the problem of air pollution becomes even more serious.

So nowadays we advocate to lead a low-carbon life.

My suggestion is we should ride bikes more often instead of driving cars.

By riding a bike, we can not only exercise our body but also protect our environment.

Why not have a try, my dear friends?

环境问题 英语作文【3】

Recently,fog and haze has become a imminent threat which most northerners in China are facing.

While the cities of China have greeted striking speed of development with open arms,they suffer greatly from a persistent and dense haze of pollution and smog.

It is high time that we took some methods to protect the environment and ourselves.

Generally speaking,there are three effective ways.

First of all,the government should take into serious consideration the emergency and severity of the air pollution,and take measure to deal with it.

Such as more public transportation systems should be put in use,more energy-saving resources should be utilized.

What’s more,every little effort from individuals counts.

The citizens should contribute to the reduction of pollution by driving less.

Last but not least,try to reduce the time of outdoor activities,especially when the air quality is not good enough.

From what has been mentioned above, to protect our air,we must keep in mind that whatever we give out,we take back in the long run.

So we have to drive less,pollute less and make more changes.

[环境问题 英语作文

My dear:

Please allow me to call you darling for the last time, as I have always

liked to do before. Surprise! Yeah, it was me. It was me writing to you, your

ex-girlfriend. Perhaps you feel very embarrassed or very indifferent, no other

meaning, I just want to write a letter to you, break up half a year to allow me

this trivial selfishness.

I know you are very happy now, but my sudden letter made you feel

unexpected. Last night, my sister and I saw you on the way home, as before the

skin is very white and clean wearing glasses, maybe love men will pay attention

to their own image, you are more neat and clean than before. Riding a bike, you

sit behind a girl. You are very happy, I want to call you, but I dare not, I how

bashful shout, stunned in, so all the way to see you from my line of sight more

and more far. I know, this county is too small, the crowd is too crowded and we

always meet by chance, dear, I love you very much but cant change the reality,

I love you too deep or your love is too shallow love is not firm. Now, only

wish, wish you happy. She, very simple, suitable for your other half. I know

well never be the same again. All I know is that a lot of couples dont make it

and then never get back in touch. But, my dear, if we cant be husband and wife,

cant we even be friends? I remember the first time I saw you, you are very

sunny, and I happened to be depressed at that time. Such me, even friends do not

want to do with you, with a depressed mood love ignore you. But you run every

day after running with me, even if I angry to say you only sad for a while and

then began to take a smile at me. Later in our life, we caught fish, caught

rabbits, visited the beauty of large rape, cherry blossom in the park in full

bloom and fell, I sat in the back of the car and spread my arms and said to fly,

you like to eat sesame ball and I hate it to death, the first time you kissed me

was I severely slap... Honey, I cry every time we turn around. Until the last

time because of the parents of both sides, I know is, you will relentlessly will

insist, but I was too confident, you did not. And I still silly in situ waiting

for you, you left me, give up this relationship, you go, you never look

back.

Dear, I hear that there are five hundred people suitable for me in ones

life. Among them, I am no longer the only one for you. I know, I often say to

myself that it will be ok, as time goes by, our relationship will slowly fade

away. Maybe one day I will be as happy as you are now, dear, but this time is

very long, long trance in my life I think I will never meet the person I love

again, like love you. During the half year of separation, I learned to be used

to loneliness, to look at clouds and clouds, to look at the stars in the sky on

the windowsill at night, and in my spare time, I would hold my friends pet and

walk in the big temple behind your house... Darling, Im looking forward to

meeting you, but Im afraid. I am afraid that your happiness will make my eyes

blindfolded and can not see the world clearly, dear, I know you are very happy,

love a person is to make each other happy, you choose, I respect.

Happy Christmas Eve!

Bless you!

my name is . i am from . there are people in my family. my father works in a computer company. he is a computer engineer. my mother works in a international trade company. she is also a busy woman. i have a older sister and a younger brother. my sister is a junior in national taiwan university. she majors in english. my brother is an elementary school student. he is 8 years old.

hello,everyone. my name is giffer and im 12-year-old .i am very pleased to be admitted to the xicheng foreign language school. my favourite subject is chinese and english. my hobby is blown flute and reading. there is also a very good orchestra here. the school orchestra and this will allow me to learn a lot of knowledge in this three years. i want to study well. to give our parents and ourselves a satisfactory answer at this holiday. i took part in the training of the orchestra. participated in the torch relay task. i will learn a lot and i hope that i can learn more knowledge at this secondary school.

参考译文:

大家好，我叫giffer，今年12岁。很高兴今年考上了西城外国语中学。我喜欢的科目是语文、英语、我的爱好是吹长笛、看书。在这里也有一个很好的管乐团.这个学校和这个乐团能让我学习到很多知识.在这三年里。我要好好学习，给自己和家长一个满意的答卷，在这个假期，我参加了管乐团的训练，参加了火炬传递的任务，学到了很多东西，我希望我能在这所中学学到更多的知识。

If we look at the sky on a perfectly fine summer‘s day we shall find that the blue colour is the most pure and intense overhead，and when looking high up in a direction opposite to the sun。

晴空万里的夏日，如果我们观察一下天空，且背向太阳，极目仰望，就会发现头顶上空的蓝色最纯净，最浓郁。

Near the horizon it is always less bright，while in the region immediately around the sun it is more or less yellow. The reason of this is that near the horizon we look through a very great thickness of the lower atmosphere，which is full of the larger dust particles reflecting white light，and this diluter the pure blue of the higher atmosphere seen beyond，and in the vicinity of the sun a good deal of the blue light is reflected back into space by the finer dust，thus giving a yellowish tinge to that which reaches us reflected chiefly from the coarse dust of the lower atmosphere。

靠近天边，色彩往往较暗淡，太阳周围的地方则略呈黄色。这是因为我们向天边望去时，目光要穿过极厚的低空大气层，其中布满颗粒较大的尘埃，反射出白光，这就冲淡了天际高空大气层的纯蓝色。在太阳附近，大 量蓝光则由细微的尘埃反射回太空。这样，主要由低空大气层的粗粒尘埃反射到地面的光线，便带有浅黄色。

At sunset and sunrise，however，this last effect is greatly intensified，owing to the great thickness of the strata of air through which the light reaches us. The enormous amount of this dust is well shown by the fact that then only we can look full at the sun，even when the whole sky is free from clouds and there is no apparent mist。

不过，在日出日落时，由于光线到达地面南非要穿过厚厚的大气层，这种反射效果大大增强了。只有在这种时候，我们才可以直视太阳，即使万里长空没有一点云彩，不见一丝雾霭。这就充分显示了低空尘埃的数量之大。

Santa Claus:

Hello!

I was a very bookish fourth grader, and Christmas was coming, so what I

wanted this time: a big pile of books.

I was a smart, reading kid who was consistently in the top ten of my class.

Books were my best friend. Remember once, I ordered the second class did not

carefully look, my mother asked me the content, ask three Do not know. Just for

that one time, my mother let me promise: after all bought a book, must carefully

read, or from now on do not buy a book, until finished reading. So, I look

carefully every time, also tell the content to my mother to listen. Now, I have

finished reading the book is a hill, mother ready to throw, But I think of one

thing: "the book is so good, we can donate to the poor mountain! As expected,

this year, we launched a book donation activity, I did not hesitate to donate 5

books!

Santa Claus, for I love such a book of children, you can send me a book? I

will watch it carefully. Thank you so much!

Wish you a long and healthy life!

Zhang Wan Ting loves reading

圣诞老爷爷：

您好!

我是个非常爱读书的四年级孩子，圣诞节来临，所以我这次想要的礼物：一堆厚厚的书。

我是个聪明的、会读书的小孩，成绩一直在班上前十名，书是我最好的朋友。记得有一次，我订的《第二课堂》没有认真仔细看，妈妈问我内容，一问三不知。就为了那一次，妈妈让我保证：以后凡是买了书，就一定要认真看完，不然从此以后都不买书，直到看完为止。于是，我每次都认真的看，还把内容讲给妈妈听。现在，我看完的书已经是一座小山了，妈妈准备扔时，我却想起一件事：“这书还这么好，我们可以捐给贫困山区呀!”果然不出我所料，这一年里，我们开展了捐书活动，我毫不犹豫地捐了5本!

圣诞老爷爷，对于我这么一个爱书的小朋友，您可以送我书吗?我一定会认真看的。谢谢您!

祝健康长寿!

爱读书的张琬婷

课堂上，老师问了一个难度大的问题。过了一会儿，全场鸦雀无声，同学们都埋头翻书。这种情况，老师大失所望。突然，一个声音把大家又拯救了——老师说了一句，王珍荷，你来回答吧！我傻呆呆地站起来，不知怎么回答。

课后，同学们议论道：“学霸，也会有不知道的地方呢！哈哈！”

我想对全世界说，我并不是万能的，我也有不会的地方。我已经厌倦了好学生的生涯，我想对全世界说，优秀的成绩不是人人想要，任何事物都有两面性！

[让我烦恼的优秀作文700字

This is a beautiful park. In the afternoon , many children are playing . They are very happy.

I can see some trees. They are big and tall. I can see some flowers . They are very beautiful . There are many butterflies on the flower . I can see some birds in the sky . They are flying happily. Under the tree , two girls are playing hopscotch. Some boys are playing with a skipping rope. The other two little girls are drawing a picture.

I m playing with the toy cars in front of the tree.

It s a beautiful afternoon.

哲人说：境由心生。譬如面对夕阳如血的黄昏，颓丧者看到的只是一片悲凉凄迷之景，想到的是日薄西山，英雄末路的落寞；进取者却能从中领略到一种博大恬适之美，想到“莫道桑榆晚，为霞尚满天”的豪放。是的，换一个角度看问题，意味着你将用好的心情看待每一件事情，意味着你将快乐地度过每一天。

记得一次作文课，老师要求我们以“生命”为题写一篇作文。同学们听了都发出“啊——？”的声音。同学们脸上露出了极为痛苦的表情。老师见我们那么不情愿的样子，意味深长地说：“写作文的过程就是表达你的情感的过程，是展示你才华的过程，你们应该高兴才对呀！人啊，应该时刻保持良好的心态，让自己快乐起来。就拿作文来说吧，你高兴也要写，不高兴也要写，那我们为什么不能快乐地去完成这件事情呢？”听着老师蕴含着哲理的话，我心悦诚服地点了点头，心想：对呀，无论如何都要写，高兴起来，效率还高，我们何乐而不为呢？于是，我的心静了下来。说也奇怪，突然，我才如泉涌，从选材到立意到作文竟然一气呵成。那一次，我还被评为班级的“四大才女”呢！

“横看成岭侧成峰，远近高低各不同”。换个角度来看风景，风景便会有不一样的丰采。而换个角度看人生，那更会有不同的景致。我想，在人生的路上，我们也应该时常换个角度看问题，让人生的每一天像雨后的彩虹一样多彩，向成群的鲜花一样灿烂，夺目。

一、管理建议对审计报告的影响

《独立审计实务公告第2号——管理建议书》（以下简称实务公告2）规定：管理建议书是指注册会计师针对审计过程中注意到的、可能导致被审计单位会计报表产生重大错报或漏报的内部控制重大缺陷提出的书面建议。从定义来看，管理建议书描述的重大控制缺陷可能会导致会计报表的错报或者漏报，从而影响审计意见的准确性，因此在出具管理建议书时，

注册会计师要充分考虑对审计意见的影响。

一方面，可能存在审计意见不准确的风险，如管理建议书提到的已被利用的重大缺陷，是否导致会计报表出现未调整的重大差错、而审计报告未加以披露的风险；另一方面，可能存在审计程序执行不足从而导致审计证据不足的风险，如管理建议书提到的可能会被利用的重大控制缺陷，而未履行充分、完整的审计程序，只是以较小、具有代表性的样本量，或者用其他测试来替代应履行的实质性测试。通过下面的案例1，可进一步证实当发现重大控制

缺陷时，注册会计师潜在的风险。

案例1：注册会计师甲在管理建议书中提到，A公司银行存款的对账工作由出纳完成，出纳从银行取回对账单，并编制余额调节表。会计仅对调节表进行了简单复核，未对未达账项进行认真的审核。注册会计师建议A公司派独立的第三人认真完成银行的对账工作。两个月后，A公司拟采纳注册会计师的建议时发现出纳潜逃，在会计对账后才知道，出纳已通过盗盖公章的方式多次私开现金支票，至对账日累计未归还金额高达500万元，其中截至年报审计的期末时点，已造成350万元资金亏空。A公司管理层认为，注册会计师甲明知该公司银行对账制度存在重大缺陷，在审计中，对账单的审核和银行询证等审计程序仍完全依赖出纳完成，没有派人参与函证，对账单的审核也过于草率，从而使得管理层未能及时发现出纳舞弊，会计师事务所及注册会计师应当承担重大过失责任。其后经律师协调，强调了会计责任和审计责任的不同，免除了注册会计师的责任，但是，该事项影响了会计师事务所以及

注册会计师甲的执业信誉，破坏了与相关客户的长期合作关系。

二、建议的合理性方面

审计的鉴证职能使注册会计师与被审计单位之间容易形成不对等的沟通关系，而管理建议书的单纯服务职能会化解这一问题，使得注册会计师与客户保持长期合作关系。因此，作为服务的手段，管理建议书要使管理层“有兴趣”地读下去，应避免以下两方面问题：

（一）不分问题的主次、轻重而一味堆砌。过分强调管理中可能存在的细节问题，而不是考虑问题能否引起管理当局足够的重视。实务公告2中提到，管理建议书中反映的内部控制缺陷可按其对会计报表的影响程度排列。当存在较多的内部控制缺陷时，常见的书写次序

是先按业务项目的重要性归集，再按同一业务项目的控制缺陷的重要性排序。

（二）不切实际，不考虑控制的成本。追加的业务控制都要考虑操作环节的人工成本和时间成本，在提出建议时，应当权衡新增成本与失控成本。注册会计师在必要时，可以着重强调失控时将出现的重大舞弊引发的资金或者实物资产的损失额。同时，注册会计师还应当进一步了解，导致一些关键控制点控制缺失的原因，是否由相关人员的品质、专业知识以及与管理层的关系引起。此时，注册会计师应进一步评价相关缺失对整个控制过程的影响，从

而提出更具合理性、针对性的控制建议。

五、请假条请假条要说明请假的原因和请假的期限。Sick leave 病假

例文：

例子2

Dear Sir or Madam:

Dear Mr Li/Miss Li/Mrs Li,

I beg to apply for two days’ leave/a week’s leave/7 days’ leave of absence （请假） from the 7th to 8th of this week. Because I was ill, I want to return/go home to see the doctor.

To support my application, I herewith/enclose the sick leave certificate.

? I should be very much obliged if you will grant me my application. As regards the lesson to be missed during my absence, I will do my best to make them up as soon as I get back from leave.

Yours respectfully,

Li Min

例子3：

Dear Ms Wang,

I beg to apply for seven days’ leave /one week’s leave of absence from the 4th to 10th of this month. Because my father is seriously ill now, so I want to return home to see him.

To support my application, I enclose the fax my sister sent. Yours respectfully, Li Fei

I like the winter holiday very much.Though its very short,I can enjoy the Spring Festival. I can watch cargoon every day.I neednt go go school frepuently.Sometimes I can go go play with my friend outside.With the festival coming,I can play all the time.I can play video game with my brother.I am good at playing PC game.So I often beats my brother.Then more and more relative came go my home.We had dinner gogether.

Its so lively that Iam very happy.liuxue But I still have go do my homework.During the holiday,I learned a lot.I love the winter holiday.

1．Pain past is pleasure.

（过去的痛苦就是快乐。）

2． While there is life, there is hope.

（有生命就有希望/留得青山在，不怕没柴烧。）

3． Wisdom in the mind is better than money in the hand.

（脑中有知识，胜过手中有金钱。）

4． Storms make trees take deeper roots.

（风暴使树木深深扎根。）

5． Nothing is impossible for a willing heart.

（心之所愿，无所不成。）

6． The shortest answer is doing.

（最简单的回答就是干。）

7． All things are difficult before they are easy.

（凡事必先难后易。）

8． Great hopes make great man.

（伟大的理想造就伟大的人。）

9． God helps those who help themselves.

（天助自助者。）