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谈英汉互译中的词汇对比

谈英汉互译中的词汇对比
谈英汉互译中的词汇对比

谈英汉互译中的词汇对比

英汉翻译过程需要遵循严格的翻译理论与翻译技巧。以词汇现象着眼,从词汇意义、词语搭配、词序等几个方面入手,在对比中求同,以接近对等翻译为目标,有助于解决翻译过程中常见的词汇转换问题。

标签:词汇对比词语搭配词序

英汉互译过程中最大的障碍和难点来自于两种语言的词汇背景差异,包括文化、历史、风俗习惯以及社会差异等。词汇现象包括词汇意义、词语搭配、词序等。了解两种语言的词汇特点和使用原则,会提高翻译技巧,有效解决英汉互译中出现的问题。

一、词汇意义对比

词汇对比大体可归结为以下四种情况:

1.一一对应现象

这类词语包括一些专有名词、专业术语、以及表达日常事物的名词等等,意义对等,没有歧义。如:the United Nations联合国;equator赤道;stamp邮票。

2.部分对应现象

词汇的这种对应特点一方面反映了英语的归纳性与概括性,另一方面也表现了汉语言的细腻与广博。如:cousin堂/表兄弟姐妹;marry娶或嫁。

3.一词多义现象

翻译此类词汇,要做到具体情况具体分析,不可脱离语境,切莫孤立地直译。比如still,就有多个词性和义项。如:

①(adj.)静止的;寂静的:still water死水

②(adj.)(饮料)不含碳酸的:still orange不起泡的橘子汁

③(v.)使平静或静止:The waves stilled.波浪平静下来了。

④(n.)(电影中某一镜头的)剧照,定格画面:stills from a new film as used for advertising新影片用做广告的剧照

⑤(n.)宁静(状态):the still of the night夜晚的寂静

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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。

经济新词汇的英语翻译

经济新词汇的英语翻译 Controlling Stake 控制股 Market Segment 分块市场 Marking Budget 营销预算 Specialty Shop 专营商店 Promotion Budget 促销预算 Networks for sales and service 销售和服务网络 Market Demand 市场需求 Brand Recognition 品牌认可/认同 Industrial Complex 工业生产基地/综合体 Marketing Savvy 营销知识/技能 Listed Companies 上市公司 Premium Brands 优质品牌 Distribution Channels 销售渠道 Access to Market 市场准入 Mergers and Acquisitions 兼并与收购,并购 CEPA (Closer Economic Partnership Arrangements)

内地和香港更紧密经贸关系安排 QFII (Qualified Foreign Institutional Investor) 外国机构投资者机制, 意思是指合格的外国投资者制度,是QDII制的反向制度。 QDII (Qualified Domestic Institutional Investors) 认可本地机构投资者机制,是允许在资本帐项未完全开放的情况下,内地投资者往海外资本市场进行投资。 Avian Influenza 禽流感 NPC & CPPCC 两会 3G (Third Generation) Moblie 第三代移动通信 Comparatively Prosperous 小康 Six-Party Talk (DPRK Nuke Talk) 六方会谈(朝鲜核问题会谈) NPL (Non-performing loans) 不良债权 Farmers, Rural Areas, Agriculture Production 三农 Three Greens 三绿 SARS (Severe Acute Respiratory Syndrome) 严重急性呼吸系统综合症(非典型性肺炎) Windows Longhorn 微软即将推出的下一代操作系统(长牛角) Little Smart 小灵通(中国网通和中国电信联合推出的移动通信产品,实行单向收费) IPO (Initial Public Offering) 首次公开发行(是公司上市的标志) Sino-US Joint Commission on Commerce and Trade (JCCT) 中美联合商贸委员会 Floating RMB

英语翻译学习资料(含中英文解释)

例1.Winners do not dedicate their lives to a concept of what they imagine they should be, rather, they are themselves and as such do not use their energy putting on a performance, maintaining pretence and manipulating(操纵) others . They are aware that there is a difference between being loved and acting loving, between being stupid and acting stupid, between being knowledgeable and acting knowledgeable. Winners do not need to hide behind a mask. 1.dedicate to 把时间,精力用于 2.pretence 虚伪,虚假 6 .1 斤斤于字比句次,措辞生硬 例2.Solitude is an excellent laboratory in which to observe the extent to which manners and habits are conditioned by others. My table manners are atrocious( 丑恶)—in this respect I've slipped back hundreds of years in fact, I have no manners whatsoever(完全,全然). If I feel like it, I eat with my fingers, or out of a can, or standing up —in other words, whichever is easiest. 孤独是很好的实验室,正好适合观察一个人的举止和习惯在多大程度上受人制约。如今我吃东西的举止十分粗野;这方面一放松就倒退了几百年,实在是一点礼貌也没有。我高兴就用手抓来吃,(eat out of a can)开个罐头端着吃,站着吃;反正怎么省事就怎么吃。 3.Whatsoever 完全,全然 1.Be conditioned by 受……制约 2.Atrocious 丑恶 6 .2 结构松散,表达过于口语化 例3.有一次,在拥挤的车厢门口,我听见一位男乘客客客气气地问他前面的一位女乘客:“您下车吗?”女乘客没理他。“您下车吗?”他又问了一遍。女乘客还是没理他。他耐不住了,放大声问:“下车吗?”,那女乘客依然没反应。“你是聋子,还是哑巴?”他急了,捅了一下那女乘客,也引起了车厢里的人都往这里看。女乘客这时也急了,瞪起一双眼睛,回手给了男乘客一拳。(庄绎传,英汉翻译教程,1999 :练习 3 ) 译文1:Once at the crowded door of the bus, I heard a man passenger asked politely a woman passenger before him: “Are you getting off?” The woman made no

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