英语翻译重点词汇
fellow countrymen 同胞
militarist军阀
Chinese Communist Party 党组织
the Grand Canal （京杭）大运河Industrial Revolution 工业革命dawn to dark从早到晚
especially English 具有英国特征的cottage industry 农村手工业
Indian summer 最后的余辉
stock-raising 畜牧业
Homestead Act 宅地法
wild west 西部荒原
the gold rush 淘金热
basic occupation 基础产业Department of Agriculture 农业部门the Nile Delta 尼罗河三角洲coastal erosion 水土流失Mediterranean climate 地中海型气候surveyor general 测量总监sovereign nation 主权国家aggregate output 总产量
coastal area 沿海地区
telephone connections 电话用户economic well-being 生活水平
two way trade 双向贸易
lucrative export market 出口市场foreign exchange 外汇
sum total 总数
per capita 人均
GNP 国民生产总值
joint ventures 合资企业
net income 净收入
world investment system世界投资体系
the stock of foreign investment 外资存量
英语翻译重点词汇（２）
major economy 经济大国
the stimulus, the technology and the funding 动力、技术和资金international trade and investment 国际贸易和投资
popular science 科普读物Arctic seas 北冰洋
vegetable oil 植物油
mineral oil煤油
internal combustion engine内燃机
warfare on land and sea 陆战和海战
minute sea creatures and plants 微小的海洋动植物
crude oil 原油
sedimentary rocks 沉积岩
pitch lake 沥青湖
superhighway 高速公路
living organism 生物体
applied entomology 应用昆虫学
environmental Law环保法
wildlife 野生生物
freedom from noise pollution 无噪声污染
Act 法
amendment 修正案
bill 议案
hearing 听证会
lobby 院外活动集团
universal copyright convention 世界版权公约
a system of copyright protection 版权保护制度
Contracting States 成员国
Director-General 总干事
mean temperature 平均温度
China’s “most important historical sites”全国重点保护文物the cultural relics 文物
mutual prosperity 相互繁荣
international trade 世界贸易
bilateral trade 双边贸易
commercial and financial relationships 贸易与金融关
economic performance/reform 经济改革
economic course 经济道路
employment 就业
food production 食品加工
heavy industries 重工业
financial services sector 金融服务
foreign exchange dealing 外汇交易
the international community 国际社会
foreign funds 外国资金
domestic competition 国内竞争
multilateral disciplines 多边规定
a part-time river 季节性河流
oil-burning lamps 油灯
science of biological control 生物控制学
new areas of thought 新的思维空间
a warm-blooded animal 恒温动物
grant a license 颁发许可证
strip mining 露天采矿
offshore oil drilling 近海石油钻探
waste disposal 废物处理
national life 国民生计
enacting legislation 立法
remaining open land 尚未开发的土地
a system of copyright protection 版权保护制度
policies of reform and opening to the outside world 改革开放政策
national lives 人民生活
national security policies 国家安全政策
中翻英
流派school
文学家man of letters
文学界literary circle
欺世盗名glory-seeking
新民主主义New Democracy
五四运动The May 4th Movement
反帝国主义运动anti-imperialist movement
反封建运动anti-feudal movement
辛亥革命 the Revolution of 1911
初步共产主义思想rudiments of communist ideology
六三运动 June 3rd Movement
文化革命 the cultural revolution
小资产阶级和资产阶级知识分子petty-bourgeois and bourgeois intellectuals in the cities
市民阶级 the urban intelligentsia
五卅运动 May 30th Movement in 1925
北伐战争 the Northern Expedition
北洋军阀政府 the Northern Warlord government
右翼 right wing
民族危机 national crisis
巴黎和会 the Paris Peace Conference
故宫博物馆 the Imperial Palace/ the Palace Museum 故宫Old Palace
天安门Tian An Men Gate
太庙 The Imperial Ancestral Temple
中山公园 the Sun Yat-Sen Park
砖木结构 wood and brick
太和殿 the Hall of Supreme Harmony
午门 the Meridian Gate
外朝 the Outer Palace
英语翻译重点词汇（３）
内廷the Inner Court
金水桥the Golden Water Bridge
太和门the Gate of Supreme Harmony
中和殿the Hall of Complete Harmony
保和殿the Hall of Preserving Harmony
御花园the imperial garden
白塔the White Dagoba
琉璃瓦glazed tiles
粮食自给率self-sufficiency rate of grain
净进口量net import rate
消费量consumption quantity
农业自然资源Natural agricultural resources
生产条件production condition
技术水平technical level
耕地cultivated land单位面积per unit area
复种指数the multiple crop index
内陆水域inland waters
水产品aquatic products
集约化intensification
木本植物arbor foodstuffs
知识经济knowledge economy
劳动密集型产业labour intensive industries
贸易与金融关系commercial and financial ties
中国少年儿童出版社China Children Press
儿童文学Children’s Literature
丝绸之路the Silk Road
井地之蛙a frog at the bottom of a well
落汤鸡like a drowned rate
陆地自然资源land natural resources
淡水资源freshwater resources
矿产资源mineral resources
大陆岸线mainland coastline
岛屿岸线islands’coastline
联合国海洋法公约UN Convention on the Law of the Sea 中国海域China’s sea areas
浅海shallow seas
人工养殖aquatic products
沉积盆地sedimentation basin
中国沿海China’s coasts
深水岸线deep-water stretch of coast
可再生能源regenerable energy resources
全球生命支持系统the global bio-support system
全国人民代表大会National People’s Congress
中外合资经营Chinese-Foreign Equity Joint Ventures
国际经济合作international economic cooperation
技术交流technological exchange
经济组织economic organization
外国合营者foreign joint venturer
平等互利的原则the principle of equality and mutual benefit and subject
公共利益public interest
有限责任公司limited liability company
对外经济贸易主管部门State’s competent department in charge of foreign economic relations and trade
工商行政管理主管部门the State’s competent department in charge of industry and commerce administration
营业执照business license
注册资本registered capital
合营企业经营期间in its practicing deception
董事会a board of directors
董事长chairman
企业发展规划the venture’s development plans
英语翻译重点词汇（４）
生产经营活动方案 proposals for production and business operations
收支预算 the budget for revenues and expenditure
利润分配 the distribution of profits
审计师 the auditors
毛利润 gross profit
储备基金 reserve fund
净利润 net profit
优惠待遇 preferential treatment
所得税 the income tax
国家外汇管理机关 State agency for foreign exchange
金融机构 financial institution
外汇账户 a foreign exchange account
保险公司 insurance company
国际市场 world market
有关外汇事宜 foreign exchange transactions
个人所得税 individual income tax
不可抗力 force majeur
基本方针 the basic principle
兴修水利infensify water-contral project
科技进步 the development of science and technology 稻田 paddy fields
养鱼业fish culture
养殖 aquaculture
生产能力 productive capacity
人工草场 the artificial grasslands
国际海洋年 the International Ocean Year
其他合法权益 other lawful right
开始营业 start operations
工业产权 industrial capital
总经理 general manager
总工程师 chief engineer
总会计师 treasurer
正副厂长factory manager and deputy manager
享受优惠待遇 enjoy preferential treatment
英语翻译重点词汇（5）
Premier总理
financial deficit财务赤字
arbitration agency仲裁机构
regional autonomy地方自治
automobile components汽车部件
ASEAN东盟(东南亚国家联盟)
natural enemies of insects昆虫的天敌consumer goods消费品
footbridge天桥
Keen interest浓厚的兴趣
subtropical plant亚热带植物
social security system社会保障制度pension fund养老金
regular event常事
municipal government自治政府entrepreneurial spirit进取精神
to give something much thought仔细想某事cling to youth与年轻人呆在一起
carriage drawn by the horse乘马车Federal Power Commission联邦电力委员会the Long March长征
neighboring enviroment周边环境
live on one's own life独立生活
freshly harvested刚割的
marine insurance海事保险
scarce tactic吓唬人的办法
a far cry from完全不同
in this respect在这方面
industrial pollution工业污染international understanding国际间的了解prime minister首相
sino-American relationship中美关系
stand squarely端端正正地站着
establish communities建立村镇
mineral deposit矿藏
flows of capital资本流动
power of nature自然的力量
the ice was broken打破了僵局
science of biotic controls生物控制学
domestic legislation国内立法
full diplomtic relations正式外交关系
natural beauty自然美
more than ten years his junior比他年轻十几岁open public domain开放的公共地带
typical masterpiece具有代表意义的杰作
to imprint on one's mind印在某人的脑海里tentative and uncertain manner试探和踌躇的举止wind and twist蜿蜒
vaguely worded措词含糊
to and fro走来走去
brightly painted颜色鲜艳的
英语翻译重点词汇（6）
average annual rainfall平均年降雨量
ravages of time时间的摧残
the flower of one's youth风华正茂
in unison一致
turn one's back on拒绝,冷眼相看
court of appeals上诉法院
international affairs国际事务
magnificient dinner盛大晚宴
full member正式成员
vast size and resources地大物博
outward investor对外投资者
a kind of invitation殷勤的邀请
sober-faced沉静的
right to know知情权
unpublished works未出版的作品
welcoming banquet欢迎宴会
historically significant experiment具有历史意义的尝试in his middle twenties二十多岁
outstanding feature突出特点
undue absoption in the past过分地怀念过去
resonant voice洪亮的声音
universal convention世界公约
immeasurable contrast迥然不同
sucking vigor汲取力量
meticulously dressed穿着讲究
well-mannered silence规规矩矩
now and again有时
works of the human kind人类精神产品
scientific exchange科学交流
it rains cats and dogs倾盆大雨
gleaming eyes闪光的眼睛
source of power能源
everlastingly无穷无尽的
property damage财产损失
the birth and death of the day每一天的诞生和消亡
Sir John约翰爵士
on board ship在船上
common ground共同点
average height中等身材
in the air酝酿中
life-giving赋予生命
global economy全球经济
come and go霎时即去
market-day赶集日
a narrow swale狭长的洼地
toast干杯
英语翻译重点词汇（7）
金字塔Pyramid
中国公民Chinese citizen
维生素vitamin
载人飞船manned airship
生态环境environment
世界贸易组织World Trad Organization
可耕地arable land
'三个代表'重要思想Three Represents Important Idea 纬度latitude
郁金香tulip
首相Prime Minister
生产条件production condition
粮食总产量目标total grain output target
工业产权industrial property rights
福礼sacrificial meat
国民经济national economy
大陆架continental shelves
和平共处peaceful coexistence
深刻的影响profound impact
交通动脉arteries of communication
平民文学literature for the common people
熬夜to sit up
民族团结ethnic harmony, ethnic solidarity 各种流尖派的different schools
不合理的制度irrational system
花言巧语flowery language
极西地带far west
经济改革economic reforms
灌溉面积irrigated areas
零工odd jobs
战略任务strategic task
有限责任公司a limited liability company 区域自治regional autonomy
革命道路revolutionary road
为…打下基础lay foundations for
不良后果negtive effects
生活水平standard of living
沿海城市coastal city
花坛flower bed
不惜力气not sparing oneself
新兴城市the rising town
永久定居permanent settlement
革命知识分子revolutionary intellectuals 在…的号召下at the call of
英语翻译重点词汇（8）
散文集collection of essays
试工期trial period
排队queue up
浓装艳抹heavy make up
合法手续legal title
客观有利因素favorable objective factors
高等教育higher education
小买卖人a peddler
先进技术advanced technology
民族精神national spirit
测深绳sounding-line
出于自愿和兴趣on one's own count, out of interest
电力生产electrical production
历史遗址historical sites
单位面积产量the yield per unit area
专属经济区exclusive economic zones
储备基金reserve fund
统一战线的革命运动the revolutionary movement of a united front 文艺节Festival of Arts
完整的古代建筑群complete group of acient buildings
世界投资体系world investment system
旧梦重温going through old dreams
自给自足self-suffiiciency
互不干涉内政non-interference
无言的呼唤wordless cry
多功能机器multi-purpose machine
平均率average rate
月白色的pale green
拉排子车pull a handcart
学术交流academic exchange
五一的下午on the afternoon of May 1st
河流入海口the mouth of the river
无情的relentless
初冬early winter
拉家带口be saddled with big families
2018年考博英语翻译练习及参考【三篇】 导读：本文2018年考博英语翻译练习及参考【三篇】，仅供参考，如果觉得很不错，欢迎点评和分享。 【第一篇：健康的乐观主义】大多数人愿意把乐观定义为无尽的欢乐，就像一只总是装着半杯水的杯子。但那是一种绝不会为积极心理学家所推荐的虚假快乐。哈佛大学的Tal Ben-Shahar教授说，“健康的乐观主义，意味着要处于现实之中。”在Ben-Shahar看来，现实的乐观主义者，会尽努力做好一件事，而不是相信每件事都会有的结果。Ben-Shahar 会进行三种乐观方面的练习。比如说，当他进行了一次糟糕的演讲，感到心情郁闷的时候，他会告诉自己这是人之常情。他会提醒自己：并不是每一次演讲都可以获得诺贝尔获，总会有一些演讲比其它演讲效果差。接着是重塑，他分析了这个效果不好的演讲，并且从那些起作用和不起作用的演讲中吸取教训为将来做准备。最后，需要有这样一种观点，那就是承认，在广阔的生命当中，一次演讲根本算不上什么。参考译文Most people would define optimism as endlessly happy, with a glass that’s perpetually half fall. But that’s exactly the kind of false deerfulness that positive psychologists wouldn’t recommend. “Healthy optimists means being in touch with reality.” says Tal Ben-Shahar, a Harvard professor, According to Ben- Shalar,realistic optimists are these who make the best of things
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
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
专题一中国节日及相关表达 1.春节the Spring Festival / Chinese lunar Near Year 农历正月初一the first day of the first lunar month 农历lunar calendar 年终大扫除year-end household cleaning 春联Spring Festival couplets 年画New Year pictures 剪纸paper-cuts 团圆饭family reunion dinner 饺子dumplings 春晚Spring Festival Gala 守岁stay up late on the New Year’s Eve 除夕Eve of Chinese New Year 辞旧迎新ring out the old year and ring in the new 拜年pay a New Year visit 红包red packets 压岁钱lucky money 放爆竹let off firecrackers 庙会temple fair 禁忌taboo 2.元宵节Lantern Festival 农历正月十五15th day of the first lunar month元宵rice dumplings 花灯festival lantern 灯谜lantern riddle 灯会exhibit of lanterns 烟花fireworks 3.端午节Dragon Boat Festival 农历五月初五5th of the fifth lunar month 粽子traditional Chinese rice-pudding 糯米sticky rice 粽叶bamboo leaves 舞龙dragon dance 舞狮lion dance 踩高跷stilt walking 赛龙舟dragon-boat racing 纪念in memory of 屈原Qu Yuan 诗人poet 忠臣loyal minister 4.清明节Tomb-sweeping Day 寒食节Cold Food Festival 祭拜祖先offer sacrifices to one’s ancestors 踏青go for a spring outing 5.中秋节Mid-Autumn Day / Moon Festival 农历八月十五15th of the eighth lunar month 月饼moon cake 赏月appreciate the glorious full moon 中国神话故事Chinese mythology 嫦娥the goddess of the moon 后羿Houyi
英语翻译重点词汇词组 fellow countrymen 同胞 militarist军阀 Chinese Communist Party 党组织 the Grand Canal （京杭）大运河Industrial Revolution 工业革命dawn to dark从早到晚 especially English 具有英国特征的cottage industry 农村手工业 Indian summer 最后的余辉 stock-raising 畜牧业 Homestead Act 宅地法 wild west 西部荒原 the gold rush 淘金热 basic occupation 基础产业Department of Agriculture 农业部门the Nile Delta 尼罗河三角洲 coastal erosion 水土流失Mediterranean climate 地中海型气候surveyor general 测量总监sovereign nation 主权国家aggregate output 总产量 coastal area 沿海地区 telephone connections 电话用户economic well-being 生活水平 two way trade 双向贸易 lucrative export market 出口市场
foreign exchange 外汇 sum total 总数 per capita 人均 GNP 国民生产总值 joint ventures 合资企业 net income 净收入 world investment system世界投资体系 the stock of foreign investment 外资存量 英语翻译重点词汇（２） major economy 经济大国 the stimulus, the technology and the funding 动力、技术和资金international trade and investment 国际贸易和投资 popular science 科普读物Arctic seas 北冰洋 vegetable oil 植物油 mineral oil煤油 internal combustion engine内燃机 warfare on land and sea 陆战和海战 minute sea creatures and plants 微小的海洋动植物 crude oil 原油 sedimentary rocks 沉积岩 pitch lake 沥青湖 superhighway 高速公路 living organism 生物体 applied entomology 应用昆虫学 environmental Law环保法 wildlife 野生生物
考博英语翻译笔记 倒装和分割结构 为了强调句子的某些部分，或是为了保持句子平衡，英语中常常使用倒装。大体说来，倒装可以分为主谓倒装和非主谓倒装。主谓倒装里又分为完全倒装和部分倒装。在翻译的时候，既可以按照主谓语的顺序翻译，也可以按照字面意思翻译。非主谓倒装只是将强调部分前置，以保持句子平衡或是起强调作用。翻译时可以采用顺序译法或是倒序译法。 1. For example, they do not compensate for social inequality, and thus do not tell how able an underprivileged youngster might have been had he grown up under more favorable circumstances. 分析：本句中had he grown up under more favorable circumstances 属于部分倒装。正常语序为：if he had grown up under more favorable circumstances 。在正式文体中，可以将虚拟条件句中的if 省略，并将助动词提前。 译文：例如，它们(指测试)并不弥补社会的不公，因此不能说明一个贫困青年，要是在比较有利的境况下长大，会有多大才干。 2. Nonstop waves of immigrants played a role, too and so did bigger crops of babies as yesterday's “baby boom ” generation reached its child-bearing years. 分析：该句中so did bigger crops of babies 属于语法倒装。用so 来代替前述肯定句谓语部分所说情况。 译文：不间断的移民浪潮也起了作用——而且随着昔日在“ 生育高峰期” 出生的 一代人达到生育年龄，婴儿的出生数量增加了，这同样起了作用。 3. Much as I have traveled, I have never seen anyone to equal her in thoroughness, whatever the job. 分析：该句的Much as I have traveled 是一个由as 引导的让步状语从句。相当于though I have traveled much ，但语气要比后者强。这种结构要求部分倒装。 译文：我虽然见多识广，但还从未见过比她细心的人，不管什么职业 4. Only when you have acquired a good knowledge of grammar can you write correctly. 分析：相信大家对这种结构都不陌生。Only 后加副词、介词、状语从句时要用部分倒装。但是要注意的是，如果only 修饰的不是状语，则不用倒装。 译文：只有很好地掌握了语法知识，写出来的东西才会正确。 5. Nowhere do 1980 census statistics dramatize more the American search for spacious living than in the Far West . 分析：当句首是否定副词或含有否定词的词语时，一般要部分倒装。 译文：1980 年哪里的人口普查统计资料也不如远西地区的更能生动地说明美国人对宽敞的生活环境的追求。 6. Hardly had he began to speak when the audience interrupted him. 分析：hardly…when的结构表示“冈U…就…”。含有这种结构的句子常将hardly 置于句首，而采用部分倒装的语序。此外，hardly分句中一般采用过去完成时，而when (或before )分句中使用过去时。还有，与hardly…when… 结构类似的用法还有barely (scarcely)…whe n … 译文：他刚开始讲，听众就打断了他的话。 7. To such length did she go in rehearsal that two actors walked out.
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。
1. 山寨copycatting This Chinese term literally refers to the mountain strongholds of bandits. First borrowed to describe rip-off products, it has evolved to refer also to homemade products, such as video parodies of movies. 2. 囧be sunk/sunken This is an ancient Chinese character, pronounced "jiong". It means "light shining through a window". Young Chinese use it to express embarrassment, or a bad mood. Look at the character. Doesn't it look like a disappointed face? 3. 很黄很暴力very pornographic, very violent During a CCTV interview about a new Internet censorship regulation, a girl said that an uncensored Web page once popped up on her computer. She called it "very pornographic, very violent". Some believe the girl was told to say it by CCTV, so it is now used to mock the way the network covers news. 4. 槑nuts Pronounced méi, the word is a variant of the word for "梅". But it also looks like a double version of the character 呆(dai), which means stupid. So netizens have borrowed it to mean "very silly or very stupid". 5. 叉腰肌Psoas muscle Xie Yalong, the former head of the Chinese Football Association , once criticized women players, saying they have weak Psoas muscles. (This is the muscle that links the trunk to the legs; it's important for motion.) However, nobody, including the players, knew where the muscle is. This quote is now used to mock Xie, who was recently removed from his position. 6. 打酱油get some soy sauce When a person in Guangzhou was asked to give his opinion of the sex scandal involving Hong Kong star Edison Chen (Chen Guanxi), the man answered, "It is none of my business. I am just out to get some soy sauce." People have since begun using the words to mean "it's none of my business". 7. 泡良族pick-up artists This expression refers to men who seduce married women. 8. 凤凰男Phoenix man
翻译的英语单词 翻译是在准确、通顺的基础上，把一种语言信息转变成另一种语言信息的行为。翻译是将一种相对陌生的表达方式，转换成相对熟悉的表达方式的过程。那么你知道翻译的英语单词是什么吗?下面来学习一下吧。 翻译英语单词1： translate 翻译英语单词2： interpreter 翻译的英语例句： 女孩们等待埃施先生作翻译。 The girls waited for Mr Esch to translate. 人们很难翻译幽默或笑话。 You really can 't translate humor or jokes. 逐字翻译不一定最接近原义。 A literal translation is not always the closest to the original meaning. 我认为她对这篇文章的翻译要比他强的多。 I think her translation of the article is much better than his. 你能把这句话翻译成英语吗?
Can you translate the sentence into English? 我不太满意他对这个句子的翻译。 I'm not satisfied with his interpretation of this sentence. 我正在逐字的翻译。 I am making a verbal translation. 我给你当翻译。 I'll act as interpreter for you. 要不要我来帮你翻译? Would you like me to interpret for you? 被翻译成英语的爱尔兰童话故事 Irish fairytales that had been translated into English 在你们的合同中已订定有可能要翻译这本书。 The possibility of the book being translated is provided for in your contract. 受控语言加机器翻译就是受控翻译。 Machine translation plus controlled language is called controlled translation. 这部书已经翻译成多种语言。 This book has been translated into several languages. 翻译诗歌在许多情况下都是困难的。 It's often difficult to translate poems.
2018考博英语翻译练习题及答案【十篇】 仰望天空时，什么都比你高，你会自卑;俯视大地时，什么都比你低，你会自负;只有放宽视野，把天空和大地尽收眼底，才能在苍穹泛土之间找到你真正的位置。无须自卑，不要自负，坚持自信。以下我无忧考网为考生整理的《2018考博英语翻译练习题及答案第二部分【十篇】》供您查阅。 2018考博英语翻译练习：泡腊八蒜 考博英语翻译题型多为汉译英，各博士招生院校大多都有此题型，考博英语复习初期阶段新东方在线考博频道为考博生们整理了一些考博英语翻译练习，供大家平日复习。 泡腊八蒜是中国北方，尤其是华北地区的一个习俗。顾名思义，就是在阴历腊月初八的这天来泡制大蒜。其实材料非常简单，就是醋和大蒜瓣儿。做法也是极其简单，将剥了皮的蒜瓣儿放到一个可以密封的罐子、瓶子之类的容器里面，然后倒入醋，封上口放到一个冷的地方。慢慢地，泡在醋中的蒜就会变绿，最后会变得通体碧绿的，如同翡翠碧玉。老北京人家，一到腊月初八，过年的气氛一天赛过一天，
华北大部分地区在腊月初八这天有用醋泡蒜的习俗。 译文参考： Laba garlic bulbs in the north,particularly in North China,a custom. As the name suggests,at the eighth daytime of the twelfth lunar day the Chinese people are apt to cook garlic.In fact,the materials is very easy, that is,vinegar and garlic petal.Approach is extremely simple too,the rinded garlic cloves can be sealed into a jar,flasks and the favor inside the container,then pour vinegar,sealed port into a cold location. Slowly, the garlic drenched in vinegar ambition turn green,and finally transform entire body green as emerald jade.Old Beijing human,1 to the eighth daytime of the twelfth lunar month,one day outdo the air of Chinese New Year day in most parts of north China this day be serviceable in the eighth day of the twelfth lunar month vinegar and garlic bulbs custom. 解析： 大蒜：garlic