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Translation - English The auditor’s responsibility is to obtain reasonable assurance, based on the audit performed, as to whether the financial statements as a whole are free from material misstatement due to fraud or error, and to express an opinion on the financial statements from an independent standpoint in the auditor’s report. Misstatements may arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of the financial statements.
As part of an audit in accordance with auditing standards generally accepted in Japan, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
・Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The selection and application of audit procedures is a matter of auditor’s judgment.
・Although the objective of an audit is not to express an opinion on the effectiveness of internal controls, consider internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances.
・Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
・Conclude on whether it is appropriate for management to prepare the financial statements based on the going concern assumption and, based on the audit evidence obtained, whether a material uncertainty exists regarding events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern. If a material uncertainty related to the going concern assumption is identified, the auditor is required to draw attention in the auditor’s report to the related disclosures in the notes to the financial statements, or, if such disclosures are inadequate, to express a qualified opinion on the financial statements. The auditor’s conclusions are based on the audit evidence obtained up to the date of the auditor’s report; however, future events or conditions may cause the entity to cease to continue as a going concern.
・Evaluate whether the presentation and disclosures of the financial statements are in accordance with accounting standards generally accepted in Japan, as well as the overall presentation, structure, and content of the financial statements, including the related notes, and whether the financial statements appropriately represent the underlying transactions and accounting events.
Japanese to English: Corporate communication General field: Social Sciences Detailed field: Business/Commerce (general)
Source text - Japanese 資産運用立国とGXの実現
サステナブルファイナンス・カウンシル2024
開催趣旨
2024年、日本経済は大きな転換点を迎えています。
GX推進法の施行とGX債の発行に伴い、企業のGXが本格化することで脱炭素を主軸とする様々な事業投資や研究が進み、政府は150兆円の官民資金を呼び込むことが期待されます。
資金流入の柱となるのが「資産運用立国」政策です。
社会課題解決と脱炭素を進める日本企業に海外からの投資を呼び込み、GX推進と資本市場の活性化を狙います。
こうした大きな流れを受けて、新しいプロジェクトをスタートさせます。
「資産運用立国」の実現、GXとESG投資の拡大のために金融機関やアセットオーナー、事業会社、政府関係者が集まる「議論と情報発信の場」を設け、最前線の状況や課題を報告します。
日本企業の競争力強化には、関係者の意見交換や相互理解が欠かせません。
業界を超えた情報交換や幅広い情報発信のために本プロジェクトをご活用ください。
日本経済新聞社
Translation - English Realization of Asset Management Center and GX
Sustainable finance council 2024
Purpose of the Event
In 2024, the Japanese economy is at a significant turning point.
With the enforcement of the Green Transformation (GX) Promotion Act and the issuance of GX bonds, corporate GX initiatives are intensifying, driving various business investments and research focused on decarbonization. The government expects to attract 150 trillion yen in public and private capital.
A key pillar of this capital influx is the "Asset Management Center" policy.
This policy aims to attract overseas investment in Japanese companies to solve social issue and move forward decarbonization, while promoting GX initiatives and revitalizing capital markets.
In light of these significant trends, we are launching new projects.
We will create a platform to discuss and distribute information. Here, financial institutions, asset owners, corporations, and government officials can gather to report on the frontline situation and challenges. The goal is to realize the Asset Management Center and expand GX and ESG investments.
Sharpening the competitive edge of Japanese companies requires exchange of ideas and mutual understanding among stakeholders.
Please use this project to exchange information across industries and distribute information widely.
Nikkei, Inc.
Chinese to English: Commercial agreement General field: Law/Patents Detailed field: Law: Contract(s)
Source text - Chinese 公司经营范围:许可项目:第二类医疗器械生产(依法须经批准的项目,经相关部门批准后方可开展经营活动,具体经营项目以相关部门批准文件或许可证件为准)一般项目:科技推广和应用服务;技术推广服务;技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广;第一类医疗器械生产;第一类医疗器械销售;第二类医疗器械销售;货物进出口;技术进出口;信息咨询服务(不含许可类信息咨询服务);信息技术咨询服务;健康咨询服务(不含诊疗服务); 企业管理咨询;经济贸易咨询;软件开发;计算机软硬件及外围设备制造;计算机软硬件及辅助设备零售;日用百货销售;化妆品零售;电子专用设备销售;食品用塑料包装容器工具制品销售,日用化学产品销售;会议及展览服务;教育咨询服务(不含涉许可审批的教育培训活动);组织文化艺术交流活动;劳务服务 (不含劳务派遣);橡胶制品销售;塑料制品制造;塑料制品销售;增材制造; 3D打印服务;包装服务(除依法须经批准的项目外,凭营业执照依法自主开展经营活动)
Translation - English Business Scope: Manufacturing of Class II medical devices (Legal projects shall be conducted only after approval by relevant authorities. Specific business items shall be subject to the approval documents or licenses issued by the relevant authorities.)
General Projects: The company engages in the promotion and application of technology services, including technical promotion, development, consulting, exchange, technology transfer, and technology promotion; it produces and sells Class I medical devices; sells Class II medical devices; imports and exports goods and technologies; provides information consulting and information technology consulting (excluding services requiring specific approval); offers health consulting (excluding medical diagnosis or treatment); provides enterprise management and economic trade consulting; develops software; manufactures and retails computer software, hardware, and peripheral devices; sells daily necessities and cosmetics; sells specialized electronic equipment; supplies food-grade plastic packaging containers, tools, and products; sells daily use chemical products; offers conference and exhibition services; provides education consulting (excluding licensed or approval-required activities); organizes cultural and artistic exchange events; offers labor services (excluding labor dispatch); sells rubber and plastic products; manufactures plastic products; provides additive manufacturing and 3D printing services; offers packaging services; sells prepackaged food; and wholesales cosmetics. (For projects not subject to approval under law, the company operates independently based on its business license.
Projects within the Company's business scope that are subject to approval by laws, administrative regulations, or State Council decisions prior to registration shall be submitted to the relevant national authorities for approval before applying for registration.
Japanese to English: Financial article General field: Social Sciences Detailed field: Social Science, Sociology, Ethics, etc.
Source text - Japanese 2023年3月10日、米シリコンバレー・バンク(SVB)が経営破綻しました。住宅ローン担保証券(MBS)や米国債などの売却により約18億ドルの損失を計上し、22億5千万ドルの増資を発表した2日後のことです。この電撃的な経営破綻の裏にあったのは、Twitter(現X)などのSNSの情報を通じた大規模な預金引き出し。これは「銀行取り付け(bank run)」と呼ばれる現象です。些細な良くない情報が拡散されれば、銀行経営に問題がなくても取り付けは発生します。経済システムに銀行が出現して以来、国や時代を問わず、銀行危機は繰り返されてきました。
銀行危機に対し、どのように対処すればよいのでしょうか。中央銀行には「最後の貸手(Lender of Last Resort)」と呼ばれる機能があります。流動性不足に陥った金融機関に対して、中央銀行が手形や国債等の安全資産を担保に一時的な資金貸し付けを行うことをいいます。その銀行の破綻により金融システムが混乱し崩壊することを防ぐための機能です。日本では「特融(日銀特融)」と呼ばれており、1960年代の証券不況時や1990年代後半に複数の金融機関に発動されました。
Translation - English On March 10, 2023, Silicon Valley Bank (SVB) in the United States filed for bankruptcy. It happened just two days after the bank realized losses of approximately $1.8 billion through the liquidation of mortgage-backed securities (MBS) and U.S. bonds and announced a capital increase of $2.25 billion. Behind this sudden financial collapse was a large-scale withdrawal of deposits facilitated by the spread of information on social media such as Twitter (now known as X). This phenomenon is known as a “bank run.” Even when a bank is financially sound, a bank run can occur if trivial, negative information spreads. Throughout history and across nations and eras, banking crises have repeatedly unfolded since the emergence of banks in the economic systems.
How should we address a banking crisis? Central banks have a function known as the “lenders of last resort.” This function involves central banks temporarily lending funds, secured by safe assets such as promissory notes or government bonds, to financial institutions facing a liquidity shortage. Its purpose is to prevent the disruption and collapse of the financial system due to the bankruptcy of a bank. In Japan, it is known as the “Tokuyu (special loans)” (Bank of Japan Nichigin Tokuyu) and was applied to multiple financial institutions during periods such as the stock market slump in the 1960s and the late 1990s.
Japanese to English: Company's introduction General field: Bus/Financial Detailed field: Business/Commerce (general)
Source text - Japanese 人を支え、社会とともに歩む~次世代に続く企業であるために
Company A は2005年の創業以来、「人々の役に立つ」「社会の成長に貢献する」という企業理念を掲げ、自らの持つ技術をもとに革新的な商品の開発に取り組み、多様な価値を提供して参りました。
気候変動や感染症の流行といった世界の課題から、少子高齢化や貧困など国内の課題まで多くの危機に直面する今、企業の果たすべき役割は絶え間なく変化しており、私たちも責任ある企業市民として社会の期待に応え、次世代に続く企業にならなければなりません。
こうした変化に対応するため、2023年2月、Company A は中期経営計画「Company A Challenge Vision 2023」を発表しました。これまでの経営計画をもとに、「環境配慮型製品の開発」「サプライチェーンの最適化」など、より一層具体的な目標を設定し、社会的課題に取り組みながら、同時に利益の創出とステークホルダーの皆様への還元を目指しています。
私たちCompany A は創業以来の企業理念と新たな経営計画を指針に、高品質な製品や優れた人財といった強みを生かし、社員一同心を一つにしてさらなる成長を実現していきたいと考えています。今後も皆さまのご支援を賜りますよう、よろしくお願い申し上げます。
Translation - English To support people and walk alongside society - in order to be a company that continues into the next generation
Since its establishment in 2005, Company A has been upholding its corporate philosophies: serving people and contributing to the growth of society. We have been working on developing innovative products and providing added value with its technology. The role of corporations is constantly changing in light of different crisis, from global challenges such as climate change and infectious diseases to local challenges such as an aging population and poverty. We too must respond to society's expectations as a responsible corporate citizen and become a company that continues into the next generation.
In February 2023, Company A revealed a medium-term management plan to address these changes – the Company A Challenge Vision 2023. Building on existing management plans, Company A is setting more specific goals such as the development of environmentally friendly products and optimization of the supply chain. Company A aims to solve societal challenges while also generating profits and delivering value to our stakeholders.
We at Company A aim to leverage our long-standing corporate philosophies and the new management plan as our guiding principles. We seek to tap into our strengths such as high-quality products and exceptional talent, uniting our employees to achieve further growth. Thank you for your continued support.
Japanese to English: Company's homepage General field: Bus/Financial Detailed field: Business/Commerce (general)
Source text - Japanese 「技術開発力」で豊かな社会を実現するニッチトップメーカー
創業時に船舶用発電機を製造して以来、コア技術である回転機技術(モーター、発電機)、制御技術(モーター制御)、パワーエレクトロニクス技術(電源供給)を駆使し、モーターの高速回転(自動車試験装置)、高精度制御(半導体製造装置)、特殊環境下(航空・宇宙用機器)での耐久性など、お客様の多様なニーズにお応えしてまいりました。
現在では、モーター技術を搬送分野へと発展させ、半導体市場で活躍しています。
Translation - English We are a leading niche manufacturer striving to realize a prosperous society through our competence in technological development.
Since our start in manufacturing generators for ships, we have been using core technologies such as rotating machinery (motors, generators), control technology (motor control), and power electronics technology (power supply). We have been meeting various customer needs, including high-speed rotation of motors (automotive testing systems), high-precision control (semiconductor manufacturing equipment), and durability in special environments (aviation and aerospace equipment).
Now, we have expanded our motor technology into the transport field and are active in the semiconductor market.
Chinese to English: Myocardial infarction risk assessment General field: Law/Patents Detailed field: Patents
Translation - English The present invention relates to the field of cardiovascular disease technology, and specifically discloses a myocardial infarction (MI) risk assessment system that incorporates delayed enhancement magnetic resonance imaging (DE-MRI). The system comprises a model generation module, a clinical feature integration module, a score calculation module, and a risk level determination module. The system is built upon DE-MRI images and relevant admission clinical data (more than 10 categories) of MI patients. Through the model generation module, a scoring model for calculating the myocardial infarction risk score is created. During application, the model requires no more than five categories of clinical features to complete an accurate and comprehensive risk level assessment, enabling MI patients and healthcare providers to select more appropriate treatment strategies and formulate more comprehensive individualized follow-up plans. The system employs a dual-screening mechanism that combines univariate logistic regression and multivariate logistic regression algorithms with significance-level settings for feature selection, resulting in strong interpretability, fast training speed, and precise classification
Chinese to English: Temperature-lift heat pump system General field: Law/Patents Detailed field: Patents
Source text - Chinese 本发明公开了一种余热和电复合驱动的升温型热泵系统,涉及低温工业余热利用技术领域。该系统以氨水混合物为工质,以低温烟气为热源,利用余热和电制取工业蒸汽。低温工业余热用于驱动精馏塔生产低压氨蒸汽,同时完成高压氨液蒸发,外部输入的电用于提升低压蒸汽和氨水稀溶液的压力,最后高压氨蒸汽与稀溶液在吸收器完成吸收过程,放出来的热量用于制备工业蒸汽。本发明利用不能被余热锅炉利用的排烟余热,具有余热利用效率高,升温幅度大的优点, 可制备0.5MPa以上的工业蒸汽,扩大了低温余热利用的范围,同时,本发明相比现有的吸收压缩式热泵,采用压缩机和泵复合压缩的方式,节约了压缩功耗,扩大了升温型热泵的温升范围。
Translation - English The present invention discloses a temperature-lift heat pump system driven by combined waste heat and electricity, and relates to the technical field of utilization of low-temperature industrial waste heat. The system uses an ammonia–water mixture as the working fluid and low-temperature flue gas as the heat source, and utilizes waste heat and electricity to produce industrial steam. Low-temperature industrial waste heat is used to drive a rectification column to produce low-pressure ammonia vapor while simultaneously completing the evaporation of high-pressure liquid ammonia. Externally supplied electricity is used to increase the pressure of the low-pressure vapor and the weak ammonia–water solution, and finally the high-pressure ammonia vapor and the weak solution undergo an absorption process in an absorber, during which the released heat is used to produce industrial steam. The present invention utilizes the waste heat of flue gas that cannot be used by a waste heat boiler and has the advantages of high waste-heat utilization efficiency and a large temperature lift. It can produce industrial steam at pressures above 0.5 MPa, thereby expanding the range of low-temperature waste-heat utilization. At the same time, compared to existing absorption–compression heat pumps, the present invention adopts a combined compression scheme using both a compressor and a pump, which saves compression power consumption and expands the temperature-lift range of the temperature-lift heat pump
Chinese to English: Simulation method for airport parking stand allocation General field: Law/Patents Detailed field: Patents
Translation - English Refer to Figure 2, which is a schematic diagram of an application environment of the dynamic simulation method for stand allocation according to one embodiment of the present invention. In this embodiment, the dynamic simulation method for stand allocation is applied in a cloud platform server 1. The cloud platform server 1 acquires in real time the associated data of flights from a big data platform, converts the acquired associated data of flights into historical associated data of flights, and stores the historical associated data of flights in a dynamic simulation database 11 of the cloud platform server 1. In this embodiment, “acquiring historical associated data of flights according to simulation time” comprises: acquiring, from the dynamic simulation database 11, historical associated data of flights corresponding to the simulation time. In this embodiment, the simulation time is a historical time period, for example, a time period from 0:00 to 24:00 yesterday. In this embodiment, the associated data of flights includes, but is not limited to, flight data, stand taxiway information, air traffic control data of flights, and manually allocated data of flights. In this embodiment, the flight data includes arrival time of flights, departure time of flights, flight cancellation information, flight change information, and aircraft type information of flights. The manually allocated data of flights includes, but is not limited to, modification information of flight departure and modification information of flight stands. The stand taxiway information includes, but is not limited to, international or domestic attributes of airport stands, airline attributes, flight mission attributes of aircraft parked at the stands, and aircraft-type attributes of aircraft that can be parked at the stands.
[0056] In this embodiment, invoking the stand allocation algorithm selected by the user to process the associated data of the flights so as to allocate a stand to the flights comprises: invoking a heuristic algorithm to process the associated data of the flights so as to allocate a stand to the flights. Specifically, the associated data of the flights is processed to obtain an attribute constraint table of stands; it is determined whether there is a time conflict for stands in the attribute constraint table of stands, wherein it is preset that a situation in which a departure time of an earlier arriving aircraft is earlier than a departure time of a later arriving aircraft by more than 10 minutes is considered as a situation without a time conflict, and otherwise as a conflict; and the stands of an airport are allocated. In this embodiment, when allocating the stands of an airport, the attribute constraint table of stands is searched, flight situations in which only one stand is allocated while satisfying the attribute constraint table of stands are processed first, and it is calculated in advance, for situations in which only one stand is allocated, whether there is a time conflict between flights allocated to the same stand in the stand allocation; a stand conflict table of flights is searched, stands with fewer conflicts are selected for retention, and it is checked whether flights allocated to the same stand in the stand conflict table of flights have conflicts, and allocation for stands where a conflict exists is cancelled; stands that have relatively fewer time conflicts with other flights and whose allocation has not been cancelled are successively retained; and situations in which multiple stands are allocated are simplified into situations in which a single stand is allocated. In this embodiment, the order of processing multiple stands is that flights with fewer allocated stands are processed first, and among them, allocation situations with fewer conflicts with other flights allocated to the same stand are preferentially retained; if the number of conflicts is the same, allocation situations in which the stand is used less are preferentially retained. The above processing flow for allocating a single stand is repeated, and by iterating in this way the final stand allocation result is obtained, so that the airport stands are utilized effectively.
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Experience
Years of experience: 18. Registered at ProZ.com: Dec 2013. Became a member: Oct 2026.
I am a native English translator specializing in Japanese-to-English and Chinese-to-English translation. My main fields are finance, investment and securities, economics, business, corporate communications, contracts, and patents.
My work includes financial statements, investor and corporate communications, commercial agreements, patent materials, technical documents, and business content.
Because many assignments are confidential, the portfolio below contains anonymized or authorized samples. Additional documentation and references can be provided upon request.
Qualifications
- Passed the FINRA Series 65 Investment Adviser examination.
- Passed the Japanese-Language Proficiency Test, Level 1.
Software and CAT tools
- Microsoft Office, including Word, Excel, and PowerPoint.
- Adobe Acrobat/Reader.
- Memsource and memoQ.
Keywords: japanese to english financial translator, japanese business translator, japanese financial translator, 日英翻訳者, 日英金融翻訳