Question

求高手高翻译文字，不要在线翻译的，谢谢诶

审计收费是审计市场的的重要组成部分，是注册会计师审计机制在具体运行中的重要环节,本文通过部分数据研究发现上市公司的规模、子公司个数、事务所规模与上市公司所在地是影响我国上市公司审计收费的主要因素，应收帐款占总资产比率、长期负债占总资产比率对审计收费有影响，但影响不显著。

Answer 1

审计收费是审计市场的的重要组成部分，是注册会计师审计机制在具体运行中的重要环节.
Audit Fees is one of the essential components in Audit Market and it also plays an important role in operating CPA Audit System.

本文通过部分数据研究发现上市公司的规模、子公司个数、事务所规模与上市公司所在地是影响我国上市公司审计收费的主要因素.
By doing certain data researches, this article presents four main factors which may affect the Audit Fees of national listed companies in China, namely the size of listed companies, number of subsidiaries, office size and location of listed companies.

应收帐款占总资产比率、长期负债占总资产比率对审计收费有影响，但影响不显著。
Other subordinate factors which may less significantly influence the audit fees are the ratio of accounts receivable to total assets and the ratio of long-term liability to total assets.

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Answer 2

The audit market, audit fees are an important component of the CPA audit mechanisms important in specific aspects of the operation, the paper part of the data found that the size of listed companies, subsidiaries, the number of firm size and location of the impact of China Listed Companies audit fees of listed companies the main factors, accounts receivable to total assets ratio, long-term debt to total assets ratio impact on audit fees, but the effect was not significant.