Question

财务英语翻译，高手请帮帮忙吧。多谢了。

1.A process is in place to ensure that nonroutine events and transactions, including significant reserves and estimates (including those requiring the use of accounting estimates and the application of judgment) are valid, documented, approved by the appropriate level, and recorded using the appropriate accounting treatment and in the proper accounting period in accordance with FPM #31250. Proper communication and feedback from all appropriate parties, including but not limited to legal, tax, treasury, corporate accounting, actuaries, EHS, etc. takes place.
2.Unrealized profit is calculated and accounted for in accordance with Financial Policy Manual # 31050.
3.An investment roll-forward calculation is maintained for all equity investments handled/managed, which shows the opening balance of the investment, calculation of the Company's share in the results of the investment, investee's operations and the ending investment balance.
4.Equity investment balances for subs assigned/managed are reconciled quarterly to the underlying net assets per the investee's unaudited financial statements and annually to audited financial statements by an individual separate of this process, and reconciling items are investigated and resolved.
5.Calculations of the minority interest obligations, in accordance with the minority interest agreements, are performed and reviewed on a monthly or quarterly basis (based on materiality) to ensure accurate financial reporting. A minority interest roll-forward calculation is maintained for all less-than-100% owned subsidiaries, which shows the opening minority interest balance, calculation of the minority's share of the results of the company's operations, the ending minority interest balance, and IP's control of the entity.

Answer 1

1.一个进程是确保非日常活动和交易，包括重要的储备和概算（包括那些需要使用的会计估计和判断的应用程序）是有效的，文件化，由相应的一级批准，并使用适当的会计记录到位治疗和，按照正确的会计期间与程序手册＃31250。适当的沟通和反馈从所有有关各方，包括但不限于法律，税收，国债，企业会计，保险精算师，长者健康服务等发生。2.Unrealized利润计算，占根据与财政政策手册＃31050。
3.An投资向前滚动计算可维持处理/管理的所有股权投资，这显示了投资开放的平衡，在投资的结果，投资的运作和投资余额截至本公司股份计算。
4.对于股权投资余额分配潜艇/管理对账，每季度向被投资公司未经审计的财务报表净资产的基础，每年以经审计的财务报表由一个单独的个体这个过程，和核对的项目进行调查和解决。
5.少数股东权益的义务的计算，按照协议规定少数股东权益，是否进行了审查，并每月或每季（于物质基础），以确保准确的财务报告。少数股东权益前推式计算是保持所有低于100％权益的子公司，它显示了开放的少数股东权益的平衡，少数股东对公司的业务，结束少数人的利益平衡的业绩计算，和IP的控制实体。