专业词汇中英对照翻译----铁路工程词汇
线路工程
线路工程railway line engineering
铁路勘测;铁道勘测railway reconnaissance
铁路选线;铁道选线railway route selection;railway location;approximate railway location;location of railway route selection
经济勘察economic investigation
地质调查geological survey;geologic survey
方案比较project comparison
铁路勘探;铁道勘探railway exploration
铁路测量;铁道测量railway survey
线路测量route survey;profile survey;longitudinal survey
曲线测量curve survey
既有线测量survey of existing line;survey of existing railway
铁路线路图;铁道线路图railway map
定线location of line
铁路设计;铁道设计railway design
线路设计track design
平面设计plane design
纵断面设计longitudinal section design
横断面设计transverse section design
曲线设计curve design
车站设计station design
站场设计design of stations and yards
标准设计standard design
线路等级line grade 铁路限界;铁道限界railway clearance
建筑限界construction clearance
设计规范code of design
设计标准design standard
铁路线路;铁道线路railway line
铁路曲线;铁道曲线railway curve
缓和曲线transition curve;easement curve;spiral transition curve
小半径曲线small-radius curve
曲线半径curve radius
曲线超高superelevation on curve;cant;elevation of curve
欠超高inadequate superelevation;deficient superelevation
未被平衡加速度unbalanced acceleration
竖曲线vertical curve
坡道gradient
坡度grade;gradient;slope
限制坡度ruling grade;limiting grade
坡度折减grade compensation;compensation of gradient;gradient compensation
避难线refuge siding;catch siding
双线插入段double track interpolation
铁路连接线;铁道连接线railway connecting line
隧道内线路line in tunnel
桥头引线bridge approach
站线siding
站线长度length of station line
铁路标志;铁道标志railway sign
警冲标fouling point indicator;fouling post
线路中心线track center line;central lines of track
线间距离;线间距distance between centres of lines;distance between centers of tracks;midway between tracks
线路试验;线路实验track test;road test;running test
路基subgrade
铁路路基;路基;铁道路基railway subgrade;subgrade
软土路基soft soil subgrade
沙漠路基desert subgrade
冻土路基permafrost subgrade
膨胀土路基subgrade in swelling soil zone
路基基床subgrade bed
路堤embankment;fill
高路堤high-fill embankment
路堑cut;road cutting
深路堑deep cutting
路肩road shoulder;subgrade shoulder
边坡side slope
护坡revetment;slope protection;pitching
路基滑动subgrade slip
滑坡防治landslide preventive treatment
路基排水subgrade drainage
塑料排水板plastic drainage board
路基加固subgrade strengthening 土工织物geotextile
挡土墙;挡墙retaining walls
锚定板anchor plate
锚杆anchor bolt
抗滑桩antiskid pile;anti-slide pile;counter-sliding pile
加筋土reinforced earth
植被vegetation
路基防护subgrade protection
防护工程protective engineering
防护林protection forest
防沙sand proof
固沙stabilization of sand
输导砂sediment transport
路侧建筑物roadside structure
排水沟weeper drain;weep drain;drainage ditch;drain ditch
挡风墙wind-shield wall;wind-break wall
隔声墙sound-proof wall
防雪栅snow fence;snow guard
轨道理论track theory
轨道设计track design
轨道参数track parameter
轨距track gauge;rail gage;rail gauge
轨距加宽track gauge widening
轨底坡cant of rail;rail cant
轨道力学track dynamics;track mechanics
轨道强度track strength
轨道阻力track resistance
道床阻力trackbed resistance;ballast resistance 扣固力fastening force
钢轨应力rail stress
轨道承载力track bearing capacity
轨道稳定性track stability;stability of track
轨道试验;轨道实验track test
轮轨关系wheel-rail interaction;wheel-rail relation
轮轨动力学wheel-rail dynamics
轮轨作用力wheel-rail force
轮轨接触wheel-rail contact
接触应力contact stress
轨道结构track structure
轨道track
铁路轨道;轨道;铁道轨道railway track;track 线路上部建筑;轨道track superstructure;track
重型轨道heavy track
宽轨枕轨道broad sleeper track
板式轨道slab track;slab-track
整体道床轨道monolithic roadbed track
防振轨道anti-vibration track
高架轨道elevated track
无缝线路jointless line;continuously welded rail track;jointless track
桥上轨道结构bridge deck track structure
隧道内轨道结构track structure in tunnel
钢轨steel rail 重型钢轨heavy rail
长钢轨long rail
焊接长钢轨long welded rail
缩短轨shortened rail;standard shortened rail;fabricated short rail used on curves;standard curtailed rail
热处理钢轨heat-treated rail
合金钢轨alloy steels rail
旧钢轨used rail
钢轨钢rail steel
钢轨螺栓孔rail bolt hole
轨缝rail gap;joint gap
钢轨焊缝rail welding seam
钢轨接头rail joint
异型接头compromise joint
伸缩接头expansion joint
焊接接头welding joint;welded joint
绝缘接头track section insulator;insulated joint 胶接接头adhesive joint
鱼尾板fish plate
鱼尾螺栓fish bolt
扣件fastening;rail fastening
弹性扣件elastic fastening;elastic rail fastening 弹条式扣件elastic rod type fastening
分开式扣件separated fastening;separated rail fastening;indirect holding fastening
扣板式扣件clip fastening
刚性扣件rigid fastening
垫圈ring
道钉spike;track spike;rail spike;dog spike
螺纹道钉threading spike;screw spike
垫板tie-plate;tie plate
橡胶垫板rubber tie-plate;rubber tie plate
防爬器anticreeper;anti-creeper;rail anchor
轨距拉杆gauge tie rod
轨下基础underrail foundation;sub-rail foundation;sub-rail track bed
轨枕sleeper;tie;cross tie
木枕wooden sleeper;wooden tie
混凝土枕;砼枕concrete sleeper;concrete tie 轨枕板;宽轨枕sleeper slab;broad sleeper
钢枕steel sleeper;steel tie
合成轨枕composite sleeper
纵向轨枕longitudinal tie
岔枕points sleeper;switch tie;turnout tie
桥枕bridge tie;bridge sleeper
轨排track panel;track skeleton
枕下胶垫rubber pad under sleeper
道床track bed;ballast bed
碎石道床ballast bed
整体道床monolithic track bed;solid bed;integrated ballast bed;monolithic concrete bed
沥青道床bituminous raodbed;asphalt roadbed;asphalt cemented ballast bed
石棉道床asbestos ballast
道碴ballast
道床覆盖ballast cover 轨道附属设备track auxiliary equipment
钢轨涂油器rail lubricator
融雪器snow melter
复轨器replacer;re-railer;rerailing device
脱轨器derailer
车挡bumper;bumper post
道岔switch;point;turnout;switches and crossings
单开道岔single point;simple turnout;lateral turnout
双开道岔double turnout
三开道岔three-throw turnout;symmetrical three throw turnout;three-way turnout
交分道岔slip switch
高速道岔high-speed switch
切线型道岔tangent turnout
道岔设计turnout design
过岔速度switch crossing speed
辙叉frog;crossing
整铸辙叉integrated cast frog
锰钢辙叉manganese steel frog crossing
焊接辙叉welding frog crossing
组合辙叉combined frog;assembled frog
可动心轨辙叉movable point frog;movable-point frog
可动翼轨辙叉movable wing rails;movable-wing frog
尖轨switch point;point tongue;switch rail;tongue rail;blade
滑床板slide chair;slide plate;switch plate
基本轨stock rail
翼轨wing rail
护轮轨guard rail
导曲线curve of turnout;lead curve
道岔附带曲线curve following turnout branch line
交叉crossing
渡线track cross-over;crossover
通过道岔passing switch
铁路道口;铁道道口railway crossing
平交道口level crossing
道口板crossing slab
道口路面crossing road surface
立体交叉;立交grade separation
线路施工track construction
石方工程rock excavation
土方工程earthwork
填方filling
挖方cutting
土方调拨mass dispatching
线路施工机械track construction machinery and equipment
轨道施工track construction
轨道工程track construction
轨道铺设track laying
铺碴ballasting
轨枕铺设sleeper laying
铺轨rail-laying 轨排组装track panel assembling
轨排装运track panel loading
轨排基地track panel base
钢轨焊接rail welding
钢轨热处理rail heat treatment
钢轨铺设rail laying
钢轨锁定rail locking
道岔铺设switch laying
轨道施工机械track construction machinery 铺轨列车tracklaying train;track laying train
铺轨机rail-laying machine;track laying machine
钢轨焊接车rail welding car
焊轨机steel rails weldeding mill;rail welding machine
轨排组装机track panel assembling machine 轨排运送车track panel transport car
铺枕机sleeper-laying machine
铺碴车ballasting car
铺碴机ballasting machine
铺道岔机turnout-laying machine
焊接长钢轨运送车welding long rails transport car
动力稳定车dynamic track stabilizer
线路状态track state
路基病害subgrade defect
沉降settlement
坍方落石;危石collapse rock
翻浆冒泥frost boiling;mud-pumping
路基壅水subgrade water damming
路基渗流subgrade seepage flow
路基冲刷subgrade erosion
振动液化vibration liquifaction
冻融freezing and thawing
冻胀frost heaving
冻害freezing damage;frost heaving
雪害snow damage;snow blockade;snow drift 沙害sand damage
轨道状态track condition
轨道变形track deformation;track disorder;track distortion
轨道不平顺track irregularity
低接头depression of joint
三角坑warp;twist
钢轨爬行rail creeping
涨轨跑道;钢轨鼓曲buckled track;rail buckle 钢轨疲劳rail fatigue
钢轨伤损rail failure;rail defects and failures 钢轨断裂rail fracture
钢轨裂纹rail crack;rail crackes
轨头剥离rail head shelling;gage line shelly cracks
钢轨锈蚀rail bubble;rail corrosion
钢轨磨耗rail wearing
波形磨耗;波浪磨耗undulatory wear
螺孔裂纹bolt hole crack
辙叉伤损;辙叉损伤frog failure 木枕开裂wooden sleeper cracking
轨枕伤损;轨枕伤损sleeper damage
道床脏污ballast contamination
线路养护track maintenance
线路维修track maintenance;maintenance of track
日常维修routine maintenance;current maintenance
状态修repairing on condition;repair according to condition
巡回检查inspection tour
轨道检测机具track detection equipment
道尺track gauge
轨道检测track detection
灾害检测装置disaster detector
超声波探伤仪ultrasonic flaw detector
钢轨探伤车rail detecting car;rail flaw detection car
轨道检查车;轨检车track inspection car;track recording car
高速轨道检查车;高速轨检车high-speed track inspection car
养路作业track maintenance operation
起道track lifting;raising of track
垫碴起道ballast filling track lifting
改道track realigning;gage correction;gaging of track
拨道track lining
捣固tamping
除草weeding
除草剂herbicide
除雪snow clearing
防冻anti-freezing
融雪snow melt
融雪剂snow melt agent
钢轨加热rail heating
钢轨打磨rail grinding
钢轨矫直straightening of kinked rail 钢轨更换rail replace
钢轨探伤rail detecting
钢轨焊补rail repairing welding
轨缝调整rail gap adjusting
应力放散stress-relieving
钢轨温度rail temperature
钢轨涂油rail lubrication
轨枕更换sleeper replacement
扣件作业fastening operation
轨枕修补sleeper mending
枕木防腐timber sleeper treating
道岔养护switch maintenance
道岔更换switch replacement
辙叉焊补frog welding and repairing 道床作业ballast operation
道碴清筛ballast screening
道碴更换ballast replacement
道床整形ballast trimming
曲线养护curved track maintenance 线路管理系统track management system
养路组织track maintenance organization
养路计划track maintenance planning
维修天窗maintenance time
维修周期maintenance period
养路安全track maintenance safety
列车接近警报器;列车接近报警器;列车接近报警装置train approach warning device
养路质量track maintenance quality
养路机械化track maintenance machinization 线路中修intermediate repair of track
起道修;线路中修track raising repair;track intermediate overhaul
线路大修major repair of track
线路更新;线路大修track renewal;track overhauling
线路修复track restoration
铁路抢修;铁道抢修railway emergency maintenance
养路机械track maintenance machine
起道机track lifting machine
拨道机track lining machine
起拨道机track lifting and lining machine
捣固机tamping machine
捣固车tamping wagon
道床夯拍机ballast compactor
配碴整形机ballast distributing and trimming machine;ballast distributing and regulating machine
道碴清筛机ballast cleaner
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
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几个法律术语的翻译 挑选法院“Forum shopping”是英美法上的一个术语，系指利用国际民事管辖权的积极 冲突，从众多有管辖权的法院中选择一个最能满足自己诉讼请求的法院去起诉的行为。对于“Forum shopping”，我国学者中有“挑选法院”、“选购法院”、“择地行诉”和“竞择法院”等不同译法。对其具体含义，我国学者的普遍理解是“当事人选择于己有利的法院起诉，从而使对方蒙受不利”。当事人在不同国家（法域）提起诉讼，由于各国（法域）政治、文化、经济、法律传统方面的差异，冲突规范存在差别，其指引的实体法会有所不同，各国（法域）法院对于同一涉外民商事案件，就可能会作出不同的判决，因此，当事人为维护自己的利益，总是希望选择一个对自己最为有利的法院进行诉讼，当事人这种选择法院的行为与在集市上进行商品买卖时挑选物品极为相似，故称之为“挑选法院”更为恰当。 1.contract，现在多译为"合同"，我以为不分场合、不分情况一律译为"合同"是不妥的。因为我们中国人看见"合同"一词就想到一个书面的、写成一条一条的文件，可是contract一词的含义范围却要广泛得多。contract不限于书面的文件，口头上也可订contract，打电话也可以订contract，甚至于不说话也能订contract，例如在报摊上付钱买份晚报或买票搭乘公共汽车。contract就是有法律约束力的协议，只有较重要的contract 才采取书面形式。所以一般的、泛指的contract应当译"契约"，例如law of contract应当译"契约法"，较重要的、书面的contract才译"合同"，例如contract for the international sale of goods可以译"国际售货合同". 2.intellectual property，不知道当初为何译成"知识产权"，以后竟然以讹传讹广泛沿用至今，而且订入法律，实在可叹！这个词组不论按字面上译、按含义译都不能译"知识产权".intellectual一词根本没有"知识"的意思，它与"知识"是两个不同的概念。作为名词intellectual指"知识分子"，但是在intellectual property词组中intellectual显然是形容词而不是名词，何况"知识分子"与"知识"并不能划等号，即使退一万步对号入座地硬译，也只能译"知识分子产权"而不能译"知识产权".当然，译"知识分子产权"也是错的。从含义上看，何谓intellectual property？它是指对于智力劳动所创造的智力产品或智力成果的权利，主要包括版权、专利权、商标权等，所以应该译为"智力产权".我们的前辈严复曾说，"一名之立，旬月踟蹰"，我们今天对待译名何等需要那样的认真精神啊！译名宜慎重，不要随便译，使用现有的译名也该慎重，尤其不要随便跟着别人使用、传播错误的译名，应该抵制错误的译名！ 3.joint venture.这个术语译时要当心。因为按其原来的意思，是指短期的临时性的合伙，可是现在又常用来表示"合资企业、合营企业".所以翻译时要依据上下文及其他情况来判定该译"短期合伙"还是译"合营企业". 4.jurisdiction.除了管辖、管辖权、审判权、审判机构等释义外，还有一个释义，即"法域"或"法律管辖区域"，意思是自有一套法律制度的区域。一个国家可能是一个法域，如法国，也可能有许多法域，如美国的50个州每个州都是一个法域。"一国两制"，可以说是"一个国家、两个法域".
广告英语翻译常用词汇 产品远销英国、美国、日本、意大利和东南亚，深受消费者欢迎和好评Our products are sold in Britain, America, Japan, Italy and South East Asia and well appreciated by their purchasers. 畅销全球 selling well all over the world 典雅大方 elegant and graceful 定型耐久 durable modeling 方便顾客 making things convenient for customers 方便群众 making things convenient for the people; to suit the peo ple's convenience 方便商品 convenience goods 方便生活 bringing more convenience to the people in their daily life; prov iding amenities for the people; making life easier for the popula tion 各式俱全 wide selection; large assortment
顾客第一 Customers first 顾客是我们的皇帝 We take customers as our Gods. 规格齐全 a complete range of specifications; complete in specific ations 花样繁多 a wide selection of colours and designs 货色齐全 goods of every description are available. 客商第一，信誉第一 clients first, reputation first 款式多样 a great variety of models 款式活泼端庄 vivid and great in style 款式齐全 various styles 款式新颖 attractive designs; fashionable(in) style; novel (in) de sign; up-to-date styling 款式新颖众多 diversified latest designs 美观大方 elegant appearance 美观耐用 attractive and durable 品质优良，疗效显著，誉满全球，欢迎选购 excellent quality, evident effect, good reputation over the world, orders are welcome. 品种多样 numerous in variety 品种繁多 great varieties 品种齐全 complete range of articles; a great variety of goods
六级翻译词汇经济篇： 宏观经济macro economy 社会主义市场经济socialist market economy 知识经济knowledge economy 网络经济Internet-based economy 经济规律law of economy 大规模生产mass production 生产力productive forces 生产关系relations of production 公有制public ownership 私有制private ownership 国有企业state-owned enterprises (SOEs) 私营企业private business 民营企业privately-run business 中小企业small and medium enterprises (SMEs) 连锁企业franchise / chain business 国民生产总值Gross National Product (GNP) 国内生产总值Gross Domestic Product (GDP)
实际增长率growth rate in real terms 年均增长率average growth rate per annum 可持续增长sustainable growth 经济效益economic returns 投资回报率rate of return on investment 衰退recession 宏观调控macro control 提高经济效益enhance economic performance 扭亏为盈turn a loss-making business into a profitable one 优化经济结构optimize economic structure 扩大内需expand domestic demand 国计民生national interest and people’s livelihood 经济特区special economic zones “十二五规划“ the 12th Five-Year Plan for National and Economic and Social Development 风险投资venture investment 经济繁荣economic boom
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
法律英语翻译专业词汇 大全 This model paper was revised by LINDA on December 15, 2012.
equality of men and women, equality between [of] the sexes南昌市 Nanchang Municipality南京市 Nanjing Municipality南宁市 Nanning Municipality南平市Nanping Municipality南通市 Nantong Municipality脑外伤综合症 combined external head injuries年报 annual report年度账目 annual accounts宁波市 Ningbo
Municipality宁静的占有权 quiet possession宁夏回族自治区 Ningxia Hui Nationality Autonomous Region扭亏为盈 turn a loss-making enterprise into a profitable one扭曲金融分配 distorted allocation of financial resources纽约公约 New York Convention农村剩余劳动力 surplus rural labour农村信用社 rural credit cooperatives农副产品采购支出 outlays for agricultural procurement农工商联合企业 agro-industrial-commercial combines农垦区 land reclamation district农民集体 peasant collective农药残留物 pesticide residue农业部 Ministry of Agriculture农业发展银行 Agriculture Development Bank农业税agricultural tax农转非 rural residents become urban residents虐待 maltreat虐待罪 crime of abuse挪用公款 misappropriation of public funds殴打他人 assault 偶犯 casual offender排斥外在证据原则 parol evidence rule排除责任条款 exclusion clause排纷解讼 dissolution of disputes and litigation排他性的独占权exclusive monopoly right派生的分租人 derivative under-lessor派生的分租租契derivative under-lease判案理由 adjudicative reasons, grounds of judgment判处sentence判定 confirm判定债务人没有付款的誓章 affidavit of default on the part of the judgment debtor判决 judgment判决理据 grounds of judgment判决书 written judgment判决执行 enforcement of the judgment判刑 sentence泡沫经济bubble economy泡沫效应 bubble effect培育新的经济增长点 to tap new sources of economic growth赔偿 compensate赔偿金 compensation money赔偿损失 compensation for losses赔偿责任 liability to damages配股 allotment of shares, rationed shares配合饲料 compound/mix feed配偶 spouse配偶的父母 parents-in-law配套改革concomitant reforms配套人民币资金 local currency funding of批复 Reply批评教 育 re-education批准 approve, approval批准机关 approval authority批准文号
1.素质教育：Quality Education 2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient 3. 保险业：the insurance industry 4. 保证重点指出：ensure funding for priority areas 5. 补发拖欠的养老金：clear up pension payments in arrears 6. 不良贷款：non-performing loan 7. 层层转包和违法分包：mutlti-level contracting and illegal subcontracting 8. 城乡信用社：credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障：a minimum standard of living for city residents 10. 城镇职工医疗保障制度：the system of medical insurance for urban workers 11. 出口信贷：export credit 12. 贷款质量：loan quality 13. 贷款质量五级分类办法：the five-category assets classification for bank loans 14. 防范和化解金融风险：take precautions against and reduce financial risks 15. 防洪工程：flood-prevention project 16. 非法外汇交易：illegal foreign exchange transaction 17. 非贸易收汇：foreign exchange earnings through nontrade channels 18. 非银行金融机构：non-bank financial institutions 19. 费改税：transform administrative fees into taxes 20. 跟踪审计：foolow-up auditing 21. 工程监理制度：the monitoring system for projects 22. 国有资产安全：the safety of state-owned assets 23. 过度开垦：excess reclamation 24. 合同管理制度：the contract system for governing projects 25. 积极的财政政策：pro-active fiscal policy 26. 基本生活费：basic allowance 27. 解除劳动关系：sever labor relation 28. 金融监管责任制：the responsibility system for financial supervision 29. 经济安全：economic security 30. 靠扩大财政赤字搞建设：to increase the deficit to spend more on development 31. 扩大国内需求：the expansion of domestic demand 32. 拉动经济增长：fuel economic growth 33. 粮食仓库：grain depot 34. 粮食收购企业：grain collection and storage enterprise 35. 粮食收购资金实行封闭运行：closed operation of grain purchase funds 36. 粮食销售市场：grain sales market 37. 劣质工程：shoddy engineering
专利翻译常用术语和词汇 在进行专利翻译时，有很多专利常用的专业术语是我们不熟悉的。今天，乐译通就为大家总结了专利翻译常用的术语和词汇，希望对那些从事专利翻译的小伙伴能够有所帮助。 一、专利翻译常用术语 apparatus 装置 claim n.权利要求, vt, 主张/要求 claims the benefit of .. 要求……的权益 figure 附图/图 embodiment 实施例 implementation实现，别跟embodiement弄混； description 说明书 inventor 发明人 application 申请 (专利申请) means 装置/方式/手段 feature 特征 solution 方案，而非“解决方案”，有时可译作“技术方案（technical solution）”； and/or 和/或 prior art 现有技术 subject matter主题 term 术语priority 优先权 (relevant) skilled in the art 所属领域技术人员 Provisional Application 临时申请 Commonly assigned 共同受让的 二、专利翻译常用词汇 one or more，考虑翻译为“一个或多个”，而不是“一个或更多”;
various 翻译成“多种”可能比“各种”要好； 有些词的含义比较相似，但在翻译的时候，最好将其区分出来，以尽可能体现原文的信息量，这种区分在词义上可能意义不大，但在语义上还是有意义的，例如： 1、apparatus, means, device, equipment, facility, tool，对于这些词，可以选择下列的对应译文：器械，装置，设备，装备，机构，工具 2、memory, storage 存储器/存储设备 3、process, procedure,function, method 过程/进程，过程，函数/功能/方法，方法 4、time, interval, time interval, period, duration, cycle，如果这些词同时出现，在译文中需要体现出差别 5、estimate“估计”可能是比“估算”更好的 6、location, position, coordinate, place 地点，位置，坐标，地方 7、execute, perform, run, process 执行，表演/表现，运行，处理 8、power, energy, power source 功率，能量，功率源 9、direction, orentation 方向，朝向 10、part, section, partition 部分，段，分区 11、several, multiple, plural, a number of,some 若干，多个，复数个，大量，一些 12、read, read out 如果原文加以区分，译文也建议加以区分 13、architecture, structure, struct 架构/体系结构，结构 14、disk, optical disk, hard disk, magnetic disk 磁盘，光盘，硬盘 15、assignment, allocation, assign, allocate 分配，指派 16、schedule, arrange 调度，安排 17、diagram, figure, plot, illustration, chart, table 图表 18、feature, character 特点，特征 19、Include 包括，Comprise of 由...组成，分别对应开放式与封闭式定义 20、Part，(no)零部件，(yes)部件/零件，“零部件”是2个词，而Part是一个词，翻译时要准确对应
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款