作业成本法英文翻译
重庆理工大学
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二级学院应用技术学院
班级 112216101 学生姓名陈语宣学号 11221610117
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作业成本法：仍然有用吗？
资料来源：管理会计季刊，2011年春季
作者：William Stratton, Denis Desroches, Raef Lawson, Toby Hatch
在过去的几年里，顾问、从业者和学术研究者已经注意到，作业成本法（ABC）已经发展到提高决策支持以及成本与利润核算系统的精度，但是预期结果往往不是很理想。Robert S. Kaplan 和Steven R. Anderson 指出，许多公司丢弃了作业成本法，因为它没有抓住公司经营的复杂性，花费了很长时间去实施，建立和维护又太昂贵。作业成本法在其他地方出现进一步的批评：在理论上作业成本法简单易懂，但是在实践中运用却是非常困难的。它涉及“作业”定义，并试图判断每年需要使用多少费用，而且它必须定期进行检查。很多公司有些厌倦了，所以放弃运用作业成本法。在2001年的年度调查报告中，作业成本法在最广泛使用的管理工具中排行第11位，而到2008年已经下跌至22位。
作业成本法的应用研究反映了技术的不完善。在Bain公司2005年和2007年度的调查报告中显示，作业成本管理（ABM）的使用率为50%和52%，其使用效果满意度低于其他方法。类似的研究结果刊登在SUNY-Albany大学，Hyperion和Pepperdine Study的研究（SHAPS调查）指出：在同一时期，他们发现作业成本法的使用价值与其使用率一样处于下降趋势。
尽管这些研究得出很多负面结果，但是也有很多案例研究和报告中可以发现许多公司已经采用作业成本法，并报告了对其使用价值的满意度。这些公司将运用作业成本法视为一种投资，他们认为值得花时间和资源。进行这项研究的一个动机是为了寻求一个问题的答案：“成功实施作业成本法与没有实施这种方法的结果有什么区别？”
贯穿整个价值链的成本与利润的测量方法
成本分配到产品、客户或其他成本对象一直是一个棘手的问题。在利润表的对外报告中，生产成本必须被分配到产品。但是对于运营成本控制、战略决策和绩效评估的目的来说，许多公司在内部价值链还分配的其他功能费用。
用什么方法来衡量成本和整个价值链的利润，以及不同方法的使用功能有何区别？
目前已确定的方法中最常用的类型为：
（1）实际成本核算
（2）定额成本核算
（3）标准成本核算
（4）作业成本核算
成本核算方法的类型与操作系统一样多种多样，但是大多数公司都是从上面四种方法中选择核算方法的。事实上，那些公司中大部分是使用以上这些方法中的一种。通过调查，各种成本核算方法在整个价值链中的使用情况，我们可以得出以下结论：
（1）除了与生产有直接关系的费用外，很大一部分的成本是没有被分配到成本对象中的。
（2）对于产品成本，标准成本核算方法仍然占有“最高使用率”，占42%。
（3）与一般观点相反，作业成本法是贯穿整个价值链的，与标准成本法具有几乎相同的使用率。作业成本法并不是核算产品生产成本的特殊方法。
至于作业成本法的整体满意度，我们的调查结果驳斥了作业成本法正越来越多地被遗弃的说法。我们调研了141个公司使用或未使用作业成本法的情况。其中，只有4个公司（占总数2.8%）先前使用过后来不再使用；22个公司（15.6%）考虑过运用作业成本法但没有执行。为了探索更详细的情况，我们看看效益和对成本与利润核算系统的关注度。
效益和对成本与利润核算系统的关注度
判断作业成本法的使用价值，有助于确定成本与利润的核算系统，同时利于作业成本法在企业运用的普及。最常见的正面作用包括：
（1）有利于产品决策，例如价格的制定，产品设计和包装决策。
（2）有助于对产品/服务盈利能力的分析。
（3）有利于企业进行经营决策。
（4）有利于执行预算、规划和绩效评估。
调查还显示，经理人都认为作业成本法为公司的成本与利润核算系统提供了各种各样的好处。最起码的两个有利之处是：作业成本信息的及时获取和间接费用（间接成本）的准确分配。更多的争论是设计作业成本法能否准确地跟踪作业的成本，并分配到最终的成本对象，还有是否能够准确地跟踪管理费用，并将其分配到最终成本对象。总成本分配和作业成本计量显然是经理们最关心的。通过对作业成本法能否解决这两个问题的调查研究发现，只有四分之一的人认为作业成本法不能准确地追踪到产品或服务，而几乎70%使用作业成本法的企业同意作业成本法实现了这样的好处。类似的结果适用于间接成本跟踪。最后，近40%的企业认为作业成本法能够准确地跟踪管理费用，同样超过70%的用户从作业成本法思想中获益。
在成本核算系统中采用作业成本法，经理人最担心的是什么？运用作业成本
法是否有助于缓解这些问题？下面是主要的情况，包括：
（1）是否还有更好的方式来分配成本。
（2）这种方法不能反映资源是如何被消耗的（不能反映动因成本）。
（3）信息流通不及时。
（4）系统更新困难。
企业运用作业成本法能够分担这些问题，它的使用方法也在某种程度上有助于缓解他们的成本核算系统管理人员的担忧。
作业成本法和成本分配：间接费用是如何被分配到成本对象的？
作业成本法不仅仅是一种分配方法，与其他方法的主要区别在于如何积累和分配资源成本。对受访者的调查发现，他们大多认为这种方法是用于分配间接费用的方法。以下是目前使用的三种主要成本分配方法：
（1）平均分配：资源成本平均分配给所有消耗对象。
（2）基于产出的分配：资源成本依据相关产出进行分配。
（3）作业成本分配：首先确认耗用企业辅助资源的所有作业，资源成本累计形成作业成本库，这些成本被依据作业成本对象耗用的多少进行分配。
在受访者中，最流行的方法是基于产出的分配，其中60%的企业将这种方法作为他们企业成本分配的一部分。第二个最常用的方法是作业成本法，使用率约为50%。
作业成本法被视为具有的价值的成本核算方法，当被问到什么样的组合分配方式是企业理想的分配制度时，受访的管理人员明显青睐于作业成本法，理想的成本核算系统需要运用作业成本思想。目前，50%的受访企业认为作业成本法是理想的成本分配系统的组成部分。在未来，这种比例还会增加。
决策支持与作业成本法
决策支持系统主要是财务、运营和战略的成本与利润核算系统，。如何运用作业成本法支持这三方面的决策？在比较了作业成本法和非作业成本法对决策支持的有用性之后发现，特定类型的成本计算方法支持特定类型的决策系统。
在一般情况下，作业成本法比非作业成本法提供了更高的决策支持水平。这种支持水平涉及整个财务、运营和战略领域的决策范围。此外，作业成本法能够更好地整合预算编制和规划过程。这一切都表明，公司运用作业成本法能够更好地提供管理决策支持（作业成本管理）。
产品与客户盈利能力的度量标准
从战略角度看，任何一个决策支持系统的基本标准是产品与客户盈利能力的精确测量。比如产品价格的制定，产品和客户结构，产品和客户合理化的战略决策是最至关重要的市场竞争力。虽然多年来，产品的盈利能力一直是管理层主要
的关注焦点。无论采用哪种成本核算方法（作业成本法与非作业成本法），几乎所有公司都认为，应对产品与客户盈利情况同时加以衡量。尽管大多数使用作业成本法的公司（近60%）认为作业成本法支持产品和客户的盈利能力决策，而大部分非作业成本法的使用公司（约60%）认为作业成本法不支持产品和客户的盈利能力决策。
ABC的支持
在最近，作业成本法这种成本计算方法的价值及使用率已经成为从业人员和学者争论的主题。在此之前的调查表明，作业成本法的使用率比过去几年已经提高了，并趋于稳定。主要探讨的问题是，作业成本法的使用所创造的价值与其实施成本。通过对作业成本法的使用率和作为成本与利润核算系统的相关问题的研究之后，得出的结果归纳如下：
（1）作业成本法运用于整个内部价值链，绝大多数的公司将继续使用这种方法。
（2）接受调查的管理人员认为，在非作业成本法中缺乏准确的成本费用分配和作业成本信息流通不及时。
（3）作业成本法可以减轻管理人员对成本分摊准确性，在分配和资源消耗之间的因果关系，获取成本/利润信息的及时性，以及更新系统的能力等方面的忧虑。
（4）目前作业成本法的使用率和在理想制度下的使用优势预示着越来越多的公司将使用这种成本核算方法。
（5）作业成本法能提供更大的财务、运营和战略决策支持。
（6）作业成本法可以被更好地纳入预算和规划过程中。
（7）作业成本法提供比非作业成本法更好的战略性产品/客户决策支持。
作业成本法在理论上几乎适用于任何行业，因为它能适应不同的管理水平。然而，作业成本法在管理相对复杂的非服务性公司运用最有效。管理复杂的公司容易发现到底哪种类型的成本核算方法更有利，因为在信息完全开放的时候，成本很难被用来理解和评价最大利益。服务行业可能不适用作业成本法，因为这些行业的成本很难分配，没有一个可以识别的因果关系。
公司可以将作业成本法视为一种管理工具。作业成本法的运用可能要付出昂贵的代价，它并不总是符合公认的会计原则，所以如果使用作业成本管理，公司不得不保留一个独立的系统进行跟踪成本是否符合一般公认会计原则。
在当今复杂的商业世界，作业成本法作为一种成本核算系统，可更精确地将成本分配到产品和部门。我们的研究结果提供了充足的结论支持：作业成本法的确给管理者提供了更有意义的价值。我们相信，使用作业成本法为公司提供了更
优越的成本和盈利能力核算系统，现在是时候让更多的公司采用作业成本核算方法了。
原文
Activity-based costing: is it still relevant?
Material source: Management Accounting Quarterly, spring, 2011
Author: William Stratton, Denis Desroches, Raef Lawson, Toby Hatch
Over the past several years, consultants, practitioners, and academic investigators have noticed that activity-based costing (ABC) methods, developed to improve decision support and the accuracy of cost- and profit-measurement systems, too often have yielded less than the desired results. Robert S. Kaplan and Steven R. Anderson state, "Many companies abandoned activity-based costing because it did not capture the complexity of their operations, took too long to implement, and was too expensive to build and maintain.”Furthe r criticism of ABC appeared elsewhere. "Straightforward in theory, ABC proved notoriously difficult in practice. It involved defining 'activities' and trying to judge (often subjectively) how much overhead each used. And it had to be done regularly. Companies got fed up, and many abandoned it. From 11th position in the 2001 annual survey of the most widely used management tools (Bain), it fell to 22nd place (in 2008)."
Studies of ABC use have reflected this dissatisfaction with the technique. The Bain & Company annual surveys in 2005 and 2007 reported use of activity-based management (ABM) at 50% and 52%, respectively, with associated satisfaction scores below the average for all tools used. Similar results were reported in the SUNY-Albany, Hyperion, and Pepperdine Study (SHAPS surveys): During the same period, they found a decline in the perceived value of ABC compared to its usage.
Despite the negative results of these studies, there are many case studies and anecdotal reports of organizations that have adopted ABC methods and reported satisfaction with the value they provide. These companies consider their ABC methods an investment worth the time and resources committed to them. One motive for conducting this research was to seek an answer to the question: "What distinguishes successful implementations of ABC methods from those that have not succeeded?"
In order to study the use of ABC methods (and other issues related to the design and use of costing and profitability methods), we formed the Business Research and Analysis Group and conducted a survey sponsored by the Institute of Management Accountants (IMA) and other professional associations.
Cost and Profit Measurement Methods Across the Value Chain
The assignment of costs to products, customers, or other cost objects has always been a thorny issue. For external reporting, production costs must be assigned to products for both income and asset reporting purposes. For operational cost control, strategic decision-making, and performance measurement purposes, however, many organizations also assign costs from the other functions in the internal value chain.
What methods are used to measure costs and profits across the value chain, and does their usage vary by function? We identified the most frequently used types of methods as:
(1) Actual costing
(2)Normal costing
(3)Standard costing
(4)Activity-based costing.
While the set of costing method types is as diverse as the kinds of operating systems, most organizations in the survey chose from this short list. In fact, most companies used more than one of these methods. A survey shows the use of these method types across the value chain. We can reach the following conclusions:
(1)With the exception of production-related costs, a significant proportion of costs is not assigned to cost objects.
(2) For production costs, standard costing is still "king of the hill" with a usage rate of 42%.
(3)Contrary to common belief, ABC methods are used across the entire value chain at approximately the same rate. ABC is not a production-specific method.
As to the overall satisfaction with the ABC method, our survey results refute many of the assertions that ABC increasingly is being abandoned. We asked 141 organizations to indicate their use or nonuse of ABC. Of these, only four (2.8%) previously used ABC but no longer use it, and 22 (15.6%) considered ABC but chose not to implement it. To explore the specifics in more detail, we looked at the benefits and concerns that respondents related about cost and profit measurement systems.
Benefits and Concerns about Cost-profit-measurement Systems
In order to judge the value of ABC, it is helpful to identify commonly reported benefits of cost-profit-measurement systems and their prevalence. The most frequently reported benefits include:
(1)Useful for product decisions, such as pricing, design, and outsourcing.
(2) Helpful for product/service profitability analysis.
(3) Helpful for making operational improvements.
(4) Useful for performing budgeting, planning, and performance evaluation.
Survey also shows that managers agree that ABC provide a wide variety of benefits for their cost-profit-measurement systems. The three lowest-scoring benefits relate to commonly claimed benefits of the ABC method: activity-cost information and accurate allocation of overhead (indirect) costs. More disagreed than agreed that their system was able to accurately trace activity costs to final cost objects. In a similar way, more disagreed than agreed with the statement that their system could accurately trace overhead costs to final cost objects. Overhead allocation and activity-cost measurement are clearly of concern to managers. To investigate whether ABC methods address these issues, we recast the responses into two groups: ABC users and ABC nonusers. Survey makes it abundantly clear that ABC methods address these issues and constitutes strong evidence of the value of ABC methods. Only one in four nonusers agrees that the costs of activities are traced accurately to products or services, whereas almost 70% of ABC method users agree that this benefit is realized. Similar results apply to overhead cost tracing. Finally, less than 40% of ABC nonusers receive accurate costs of activities, while more than 70% of ABC users benefit from such cost knowledge.
It is not surprising that the two benefits directly related to activities，the focus of ABC are realized to a greater extent in such systems, but overhead allocation to cost objects is important in non-ABC methods as well. The substantial difference in benefits realized from ABC makes it clear that ABC methods warrant serious consideration, especially in organizations with significant overhead costs.
What are the main concerns of managers regarding their cost-measurement systems, and do ABC methods help alleviate these concerns? Survey identifies a variety of possible concerns and tells how users of ABC methods and non-ABC methods view each. The major concerns for both groups include:
(1)Need to find a better way to allocate costs.
(2)Allocations do not reflect how resources are used (lack of cause-effect).
(3)Information is not timely.
(4)Updating the system is difficult.
While organizations that apply ABC methods share these concerns, the level of concern about these issues, is uniformly less than expressed by those that use non-ABC methods. This finding indicates that use of ABC methods at least somewhat
helps alleviate managers' concerns with their cost-measurement systems.
ABC and Cost Allocation: How Are Indirect Costs Being Assigned to Cost Objects?
Although ABC is more than an allocation method, the primary attribute differentiating it from other methodologies is how it accumulates and allocates resource costs. Our survey asked respondents to identify the methods used to allocate indirect costs. We presented three major methods of allocation along with the option to specify other methodologies in use. These three methods are:
(1)Equal allocation: Resource cost is allocated equally to all objects that consume the resources.
(2)Output-based allocation: Resource cost is allocated according to an output-related allocation base.
(3) ABC allocation: Resource costs are accumulated into activity cost pools. These cost pools are allocated to objects based on how much of the activity is consumed by the objects.
Among those surveyed, the most popular method is output-based allocation, with 60% of organizations using this method for part of their allocations. The second most popular method is ABC, with a usage rate of just under 50%.
ABC is viewed as having value, even among firms that do not currently use that methodology. When asked to specify what the mix of allocation methods would be in the organization's ideal allocation system, managers surveyed had a significant bias in favor of ABC: More than 87% of organizations' ideal costing systems would include some form of ABC. Given that such a high number of respondents envision including ABC as part of their ideal cost allocation system than currently do so (about 50%), adoption of ABC may increase in the future.
Decision Support and ABC
The major types of decisions that are supported by cost-profit-measurement systems are financial, operational, and strategic. How do ABC methods support these decisions compared to others? Survey compares the perceived usefulness of ABC and non-ABC methods to support these decisions. It contains the mean response, on a scale of 0 to 6, to the statement that a given type of costing method supports a given type of decision making.
In general, ABC methods provide greater levels of decision support than do non-ABC methods. This improved level of support spans the spectrum of decision
making across financial, operational, and strategic areas. Furthermore, ABC methods are better integrated with budgeting and planning processes. All this indicates that companies using ABC feel better equipped to apply their results to management decision support (activity-based management).
Product and Customer Profitability Metrics
From a strategic perspective, an essential criterion for any decision support system is the accurate measurement of product and customer profitability. Strategic decisions such as pricing, product and customer mix, and product and customer rationalization are among the most vital to organizational competitiveness. Although product profitability has been the primary focus of management attention for many years, the identification of profitable customers has gained prominence recently. Regardless of the type of costing method used (ABC versus non-ABC), almost all companies agree that both product and customer profitability should be measured. Whereas most (nearly 60%) ABC methods support both product and customer profitability decisions, most (approximately 60%) non-ABC methods do not.
Support for ABC
The value and usage rate of activity-based costing methods have recently been the subjects of debate among practitioners and academics. Prior surveys indicate that the usage rate of ABC has leveled over the past several years and that questions are being raised as to its value relative to its cost of implementation. In this study we examined the usage rate and relevance of ABC as a cost-profit-measurement system. Our results are summarized as follows:
(1)ABC methods are deployed across the internal value chain, and the vast majority of organizations continue to use them.
(2)Managers surveyed believe that accurate overhead allocation and activity cost information is lacking in non-ABC methods, while ABC methods address these needs.
(3)ABC methods alleviate managers' concerns regarding the accuracy of cost allocations, the cause-effect relationship between allocations and resources consumed, the timeliness of cost/profit information, and the capability to update systems.
(4)The substantial gap between current usage rates of ABC methods and their desirability in ideal systems may portend increased use.
(5)ABC methods provide greater support for financial, operational, and strategic decisions.
(6)ABC methods are better integrated into budget and planning processes.
(7)ABC methods support strategic product/customer emphasis decisions better than non-ABC methods.
When Is Activity-Based Costing Appropriate?
Activity-based costing can theoretically be used in almost any industry, because it can be adapted to determine costs at so many different levels. However, ABC is used most effectively in complex companies that are not entirely service-based. Complex companies may see the most benefit from this type of costing because it is most helpful when the costing information is difficult to understand or evaluate. Service industries may not benefit as much from activity-based costing as other industries because their costs can be difficult to assign as they may not have an identifiable cause and effect relationship.
Companies considering using ABC should also keep in mind that while it can be a very powerful management tool, it can be very expensive to start and it does not always conform to generally accepted accounting principles (GAAP) so if using an ABC system a company may have to keep a separate system to track costs in a manner that does conform to GAAP.
Activity-based costing is a type of costing system that can be used to assign costs more accurately to products and departments in today's complex business world. Our results provide ample support for the conclusion that ABC methods do indeed provide significant value to managers. We believe the use of ABC provides companies with superior cost-profitability-measurement systems. Perhaps it is time for more organizations to take another look at adopting activity-based costing methods.
英文翻译练习作业
英文翻译练习（一） The status of Philosophy in Chinese culture has always been regarded as a comparison with that of religion in other cultures. In China, Philosophy is the concerned field by each educated one. Long time ago in China, a person would firstly accept enlightened education in Philosophy if he could be given education. Children should read the Analects, Mencius, The great Learning, The Doctrine of mean once they entered school. The Four Books were regarded as the most important documents after Song(regarded as “new Confucianism”in west).When children began to learn words, the commonly used textbook is Three Words, in which every three words a group, every six words one sentence, and the even sentence rhyme has rhyme, easy to read aloud and easy to remember. In fact, this book is used to learn words for Chinese children. The first sentence of Three Words “Man’s nature is good at birth.” Is the basic idea of philosophy of Mencius.
法律英语翻译(2)
法律英语翻译技巧（二）法学语言与法学语言翻译 例1：The law holds that the individual is responsible for his acts. The law also indicates what is good and right, and what may and should be done. It also indicates what is evil and wrong, and should not and may not be done. The law further holds that what is evil and wrong is a crime and may not be done, and if done, renders the doer liable to punishment. The law also recognizes the principle that man has free will and that, with certain exceptions, he exercises free will in commission of any crime that he may commit. 译文1：法律认为公民应对自己的行为负责。法律还规定什么是美好的和正确的，规范了哪些事是允许做或应该做的。同样，法律规范了什么是邪恶的和错误的。法律还进一步明确规定哪些邪恶的错误的事是不能做的犯罪行为看，如果某人做了这样的事，那么该行为就要受到惩罚。同样，法律还承认这样一个原则，每个公民除犯罪自由外都具有自由意志，如果某人在各种违法活动中实施其自由意志，那么他就可能触犯法律。 译文2：法律规定人人应对自己的行为承担责任，分清善良和正义，规范了人们的行为准则；法律还认为，作孽枉法即是犯罪，法不可恕，
英语翻译期末试卷
黄山学院初等教育学院2008－2009学年度第二学期06级英语班《英语翻译》期末考试卷 班级序号姓名成绩 一、选择题。（请将答案写在序号前面）20% 1. Success in many fields depends on getting the latest information. A. 许多领域的成功都取决于能否得到最新消息。 B. 田里的收成在很多方面依靠获得最新的消息。 C. 从很多方面讲，成功主要依靠在最后的时刻还能得到信息。 D. 在众多领域里，成功是获得最晚信息的保障。 2. At least three persons died in the fire and 23 others were injured. A. 至少3人因这次火灾和另外23次火灾造成死亡。 B. 起码有3个人在大火中丧命，23个以外的人受伤。 C. 火灾造成至少3人死亡，23人受伤。 D. 至少有3人死于火海，23人被火海包围。 3. Not only has he a first-class brain, but he is also a tremendously hard worker. A. 在一班，他不仅是头领，而且，也是一个非常严肃的工作者。 B. 他有一流的头脑，是个非常难对付的家伙。 C. 他不仅头脑好用，而且，还喜欢做极端困难的工作。 D. 他不仅头脑非常聪明，而且，工作上也非常勤奋。 4. It is reported that some areas of Australia have had no rain for more than four years. A. 有报道说，澳大利亚地区已经4年多没下雨了。 B. 据报道，澳大利亚的部分地区有4年多没下雨了。 C. 澳大利亚的个别地方被报道说没下雨的时间已经超过了4年。 D. 报纸报道，某些澳大利亚地区已经有4年多没下雨的时间。 5. The village was named after the high mountain standing in front of it. A. 这个村庄是以矗立在它面前的那座高山命名的。 B. 这个村庄的名字是来自于它面前的那座高山。 C. 这个村庄的名字是在前面的那座高山之后起的。 D. 这个村庄的名字是以站立在它面前的那座高山起的。 6. It was officially announced that the birth rate dropped greatly in the past three years. A. 据官方宣布，出生率在过去的三年中有了大幅下降。 B. 正式宣布，过去三年的出生率大幅下降。 C. 正式宣布，出生率大幅下降在过去三年。 D. 据正式声明，过去三年的出生率大幅下降。 7. The introduction of the new technique reduced the cost of the product three times. A. 对新技术的介绍，使产品的成本减少到三分之一。 B. 新技术的引进使产品的成本减少了三倍。 C. 对新技术的介绍使产品的成本减少到原来的三分之二。 D. 新技术的引进使产品成本减少了三分之二。 8. If you are buying a car, you may pay for it out of savings. A. 假使你正在买一辆汽车，你也许会透支购买。 B. 如果你要买一辆汽车，你可以用自己的储蓄存款支付。 C. 假定你打算买一辆汽车，你得花掉你得全部存款。 D. 加入你买一辆汽车，你需要用你的积蓄交此款。 9. Full-service banks can offer services unavailable at smaller financial institutions. A. 全面服务的银行能提供在小财政机构所不能获得的服务。 B. 提供全方位服务的银行能提供较小的金融机构所不能提供的服务。 C. 充满了服务的银行可能提供给较小的财政机构某些无法获得的服务 D. 全面服务的银行可能提供服务，这种服务是较小的金融机构所不能提供的。 10. The following qualifications are required from the candidates for the above position. A. 我们要求应聘高职位的求职者需具备以下资历。 B. 应聘以上职位，需具备下列资格。 C. 候选人为了高职位要求自己具备以下资历。 D. 以下资历是对应聘此职位的候选人的要求。 二、用正反表达法翻译下列句子。20% 1. The teacher found some of the pupils absent. 2. I wonder if he is coming. 3. Your request is beyond my power. 4. You will fail unless you work harder. 5. That lazy boy went to class before he had prepared his lesson. 6. Be sure to lock the door when you leave. 7. Students, with no exception, are to hand in their papers this afternoon. 8. The doubt still unsolved after his repeated explanation. 9. Such flight couldn’t long escape notice. 10. All the articles are untouchable in the museum. 三、用重复法翻译下列句子。20% 1. We should learn how to analyze and solve problems. 2. It's our duty to rebuild and defend our home-land. 3. People forget your face first, then your name. 4. Each had his own business to handle. 5. Big families had their own difficulties.
英语翻译作业
Americans are much more likely than citizens of other nations to believe that they live in a meritocracy, i.e. Government by people selected according to merit. But this self-image is a fantasy: America actually stands out as an advanced country in which it matters most who your parents were, the country in which those born on one of society’s lower rungs have the least chance of climbing to the top or even to the middle. And if you ask why America is more class-bound in practice than the rest of the Western world, a large part of the reason is that our government falls down on the job of creating equal opportunity. The failure starts early: in America, the holes in the social safety net mean that both low-income mothers and their children are all too likely to suffer from poor nutrition and receive inadequate health care. It continues once children reach school age, where they encounter a system in which the affluent send their kids to good, well-financed public schools or, if they choose, to private schools, while less-advantaged children get a far worse education. 美国人可能比任何其他国家的人都更相信他们生活在一个精英制度之下，人们推选的政府也是据其优势。然而，这个自我形象是一种幻想：作为先进国家，实际上美国的突出特点是出身至关重要，在这个国度里，来自社会底层的人几乎没有机会爬到社会中层，更不用说社会顶层。 如果你要问为什么实际上美国比其他西方国家都要阶级分明，主要原因就是我们的政府在创造公平机会方面的失败。 这种不公平很早以前就开始了：在美国，由于社会安全网存在漏洞，这就意味着低收入的母亲和他们的孩子完全有可能存在营养不良，得不到足够的医疗服务。孩子到了上学年龄这种情况也不会得到改观，他们所遇到的体制是富人可以送自己的孩子到资金充足的好的公立学校上学，如果愿意，还可以从送到私立学校上学，而穷人孩子接受的教育却非常差。
法律英语翻译练习与答案-0609
练习1：外国合营者如果有意以落后的技术和设备进行欺骗，造成损失的，应赔偿损失。If the foreign joint venturer causes any losses by deception through the intentional use of backward technology and equipment, it shall pay compensation for the losses. 修改提示：单复数考虑不周；用语不够简洁。 答案（修改要点）：causes any losses →causes any loss(es) 造成一项或多项损失时都应当赔偿，不能仅用复数形式。 pay compensation for the losses →pay compensation therefor (therefor=for that/them) 练习2：人民法院、人民检察院和公安机关办理刑事案件，应当分工负责，互相配合，互相制约，以保证准确有效地执行法律。 原译文：The people’s courts, people’s procuratorates and public s ecurity organs shall, in handling criminal cases, divide their functions, each taking responsibility for its own work, and they shall co-ordinate their efforts and check each other to ensure correct and effective enforcement of law. 修改提示：“分工负责”，应理解为：侧重点在“负责”，而非“分工”，即分工过程中各负其责；respective 比own 更为妥当、准确；原来的译文中，and they shall …比较啰嗦，更严重的问题是，使to ensure …割断了与divide their functions 的联系。 答案（修改要点）：in handling criminal cases, divide their functions, each taking responsibility for its own work, and they shall co-ordinate their efforts and check each other to ensure correct and effective enforcement of law.→… in handling criminal cases, take responsibility for their respective work while dividing functions, co-ordinate, and check each other, to ensure correct and effective enforcement of law. 练习3：商标注册人享有商标专用权，受法律保护。 原译文：Trademark registrants shall enjoy the right to exclusive use of their trademarks and shall be protected by law. 修改提示：商标专用权的译文“貌合神离”，立法原意是“商标专有权”；受法律保护的主语有些歧义，可加括号处理；原文shall滥用，因为并未刻意强调“必须，一定要”。 答案（修改为）：Trademark registrants have the exclusive trademark right, (and are) protected by law. 练习4：被告人的犯罪情节极其严重、社会影响极其恶劣、社会危害极其严重。 原译文：The extremely serious circumstances of the offense committed by the accused have brought abominable influence and severe hazard to the whole society. 修改提示：bring的用法有些生硬，动宾搭配不太适当。 答案（修改为）：have brought abominable influence and severe hazard to the whole society. → have exerted an abominable influence and posed a severe hazard to society. (exert, vt. 施加，产生，如exert pressure on, exert an influence on; abominable, adj. 可恶的，极坏的；pose v. 提出，形成，成为；使摆好姿势pose a problem; pose an obstacle/a threat to …) 练习5：买卖双方同意按下列条款由卖方出售，买方购进下列货物：货号; 品名及规格；数量；单价；总值(数量及总值均有_____%的增减, 由卖方决定)；生产国和制造厂家；包装；唛头；装运期限；装运口岸；目的口岸；保险；
英语期末考试句子翻译
任何年满18岁的人都有资格投票（vote）.(be eligible to ) Anyone over the age of 18 is eligible to vote. 每学期开学前，这些奖学金的申请表格就会由学校发给每一个学生。(apply for,scholarship) A form to apply for scholarships is sent by the university to each student before the start of each semester . 遵照医生建议，我决定戒烟。（on the advice of） On the advice of my doctor, I decided to give up smoking . 公司位于县城的正中央.(Be located in) The park is located right in the center of town . 这所大学提供了我们所需的所有材料和设备。(Facilities) The university provides all the materials and facilities we desire. 警察们正忙着填写关于这场事故的各种表格。（fill out） The policemen are busy filling out forms about the accident. 我想在还车之前把邮箱（fuel tank）加满（fill up） I want to fill up the fuel tank before returning the car. 如果你要投诉，最好遵循正确的程序。（follow the procedure） If you want to make a complaint,you would better follow the correct procedure. 要不是约翰帮忙，我们绝不会这么快就完成实验。（without） We could not have finished the experiment so soon without John’s help. 暴风雨之后，岸边的人们焦急地搜索湖面以期待发现小船的踪迹。 After the storm of boat the people on the store anxiously scanned the lake for any sign. 我们需要通过减少道路上的车辆以降低燃料消耗。（consumption） We need to cut down on our fuel consumption by having fewer cars on the road. 电费上涨增加了我们的负担。（add to） The rise in power costs has added to our burden. 你应该自己判断行事，别总是跟在你哥哥后面。（follow the lead） You should fudge by yourself,and not always follow your brother’s. 那种发型今年很流行，但是我想明年就会过时。（in fashion） That hair style is in fashion this year,but I an afraid it will be out of fashion next year. 在追求真理的过程中，我们注定（fate to）要遭受失败的痛苦。（in one’s quest for） In our quest for truth, we are fated to suffer from many failures. 我们得把感情放在一边，从专业的（professinal）角度来对待这件事。（from a```stand point）We have to put aside our emotions and take it from a professional stand point. 这部戏非常精彩，我很快就沉浸于激动人心的剧情之中。（lose oneself in of ） The plan was so wonderful that I soon lost myself in the excitement in of it. 她没有什么爱好——除非你把看电视也算是一种爱好。 She hasn’t got any hobbies---unless you call watching TV a hobby. 他说他是直接从市长本人那里得到这个信息的。（first-hand） He said he had got the information first-hand from the major himself. 既然你不能回答这个问题，我们最好问问别人。（since） Since you can not answer the question, perhaps we would better ask someone else. 那件工作很难做，不过我想试试看。（have a shot） It is a difficult iob but I’d like to have a shot. 这是一本关于商务实践而非理论的书。（as opposed to）
商务英语写作-商务英语翻译：商务英语五大实用翻译技巧
商务英语写作 商务英语翻译：商务英语五大实用翻译技巧 商务英语是为国际商务活动这一特定的专业学科服务的专门用途英语，所涉及的专业范围很广，并具有独特的语言现象和表现内容、文体复杂。商务英语翻译要求翻译者具备丰富的商务理论和商务实践知识，为了提高翻译质量，翻译者必须具备一定的自身条件。 第一，翻译者的汉语功底要好。很多人往往忽视这一点，认为汉语是自己的母语，凭着自己原来的底子应付翻译中的问题，是绰绰有余的。然而在真正的翻译过程中，为了一个词语或者一个句型，冥思苦想了半天也得不到一个满意的结果。有时好不容易想出来了也觉得不够理想。由此可见，汉语表达能力和对汉语理解能力的大小直接影响翻译的好坏。下功夫学好汉语，打好汉语基础对于翻译是十分重要的。 第二，英语语言能力要强。全面的语法知识和大量的词汇量缺一不可。如果只有大量的词汇量，而没有较好的英语语法知识。翻译过程中译者的理解肯定是错误百出，而且牛头不对马嘴。因此我们要提高在英汉翻译中对于英文句子理解的准确性及汉英翻译中英文表达的准确性。 第三，知识面要广。商务英语翻译中要很好的做到这一点，就
要掌握商务理论和贸易实务等理论知识及贸易实践经验。同时译者还要具有丰富的百科知识，对天文地理、古今中外不说通晓，也要了解其中的一些基本知识。没有一定的常识，译者的语言水平即使再高，也是无法做好翻译工作的。 一、一词多义 同一个词，由于语境不同，其词义可千差万别。试看下面几个例子： 1.They cannot obtain credit at all in the trade. 他们生意信誉已荡然无存。 2.They have opened the covering credit with the Bank of China,London. 他们已从伦敦中国银行开立了有关信用证。 以上两个句子credit 词义都有所区别。 二、词类转译 词类转译是国际商务翻译中常见的译词技巧。常见的有名词与动词、介词与动词的互相转译。 1.名词与动词的互相转译： Before the payment of these tariffs, the imported goods
法律英语翻译
Legal English (revised version for the students) Ch.1 The Main Features of Legal English 一、法律英语的英译： David Mellinkoff（加州大学洛杉矶分校法学院教授）：《The Language of the Law》1963 1.legal English---Lawful English Legal parlance（说法、用语）/legal lingo（行话、隐语）/legal jargon（行话、黑话）/legalese( 法律八股文)/language of jurisprudence(法理语言) 2. the English Language of the Law or shortened as “the language of the law” 3. 法律英语与法学英语 二、法律英语的范围： 是否凡是涉及法律的英语（词汇、表达方法、句子结构……）都是法律英语？ 英美法学界所公认的法律英语主要是指普通法国家（common-law countries）的法律人所用的习惯语言（customary language），包括某些词汇、短语，或具有特色的一些表达方法(mode of expressions)。 三、法律英语的主要特点： I. precise or exact (准确) 正常情况下，起草法律文件时，用词造句务必十分精准（with great exactness），因为一旦笔者的思想、观点、企图落实成文字，即成为法庭判断是非的重要依据，因为按严格解释原则(principle of strict construction)或唯名论原则(principle of nominalism)，尽管实践中还存在推测意图原则(principle of presumed intent)，但其不占主导地位，书面文字仍然是法官解释法律文件的唯一依据。 实务中鉴于对法律文件中文字的理解不一，也是常有纠纷出现： e.g. The Charter required that directors “shall be elected on a vote of the stockholders representing not less than two-thirds of outstanding capital st ock of the corporation.” 甲方理解成：被选上董事的人需三分之二的股东投票赞成(a candidate to be elected needs the votes of two-thirds of the stockholders ) 乙方则认为：选董事时须有三分之二的股东出席(two-thirds of the stockholders must be present at the meeting at which the election is held) What’s the judge’s opinion? e.g. 一个阿肯色州的美国人临终前写了一个遗嘱，遗嘱写道： The remainder of the testator’s property should be “divided equally between all of our nephews and nieces on my wife’s side and my niece.” 问题出在对“between”一词的理解上。立遗嘱人妻子一边的外甥和外甥女加在一起共有22个。这句话是指立遗嘱人的遗产的一半归其妻子方的22个外甥和外甥女，另一半归其本人一方的外甥女？还是指将遗产在双方的外甥外甥女中平均分配呢？ 为达准确之目的，常使用下列招法： 1. 使用专门术语（下文有述） 2. 重复使用具有绝对含义的词汇，如all , none, perpetuity, never, unavoidable; 3. 使用具有绝对限制含义的短语：
旅游英语期末考翻译题(题目+答案版)
II.20个单词词组翻译，平时讲课强调的词汇和表达。20分 (仅仅是部分，待补充) 等级制度a hierarchy of universal wants and needs 灵感需求aesthetic stimulation 多人关注的运动spectator sports 北京元谋人Peking Man 华北平原the Great North China Plain 战国时期the Warring States Period 天安门城楼Tian’anmen rostrum 紫禁城the grand royal compound of the Forbidden City/the old imperial palace 传统与现代的结合old meets new 人民大会堂the Great Hall of the People 武夷山风景区the Wuyishan Scenic Area 丹霞地貌Danxia landform 文人墨客men of letters 摩崖蚀刻cliff inscriptions 竹筏a bamboo raft 悬棺hanging coffins 云雾缭绕(be) shrouded with clouds and mists 天王殿the Heavenly King Hall 大雄宝殿the Grand Hall 卧佛殿the Hall of the Reclining Buddha 玉佛楼the Jade Buddha Chamber 方丈室the Abbot’s Room 佛光a back halo 观音Goddess of Mercy 弟子disciple 中国共产党the Communist Party of China 国务院the State Council 五星红旗the five-star red flag 义勇军进行曲the March of the V olunteers 社会主义市场经济the socialist market economy 好莱坞大片Hollywood blockbusters 悲惨世界Les Miserable 歌剧魅影Phantom of the Opera 最新技术state-of-the-art 弥漫节日的气氛be permeated with a jubilant atmosphere 身着节日的盛装in their holiday best 灯火辉煌a blaze of light 秋收冬藏autumn harvest and winter storage 春耕夏锄spring plowing and summer weeding 燕窝汤birds nest soup 鱼翅shark’s fin soup
英语翻译作业1
一、改译 宰客slaughter customers(cheating customers) 自学self learn(study on one’s self) 彩票colorful tickets(lottery) 救火save a fire(Firefighting) (电脑)死机systerm dead(computer crash) 吃食堂eat the canteen(eat in the canteen) 风凉话cold word(sarcastic remark) 太平门safe door(emergency exit) 三角债triangle debts(chain debts) 扣帽子put a hat on(put a label on) 文化程度cultural degree(education level) 抓紧时间grasp time firmly(hurry up) 来信写道the latter writes(the letter reads) 提高英语水平raise the level of one’s English(Improve one’s English) 胸有成竹have a bamboo in one’s stomach(have a well-thought-out plan) 二、直译 大海捞针Look for a needle in the ocean 猫哭耗子假慈悲Cat cry for mouse 嫁鸡随鸡嫁狗随狗Marry a chicken with chicken married dog follows dog 挥金如土Spend money like water 易如反掌As easy as to turn one's hand 打草惊蛇To beat the grass and frighten away the snake 呆若木鸡Dumb as a wooden chicken 千里之行始于足下Every journey begins with the first step 瑞雪兆丰年A timely heavy snow promises a good harvest . 跑得了和尚跑不了庙Run a monk can not run the temple 三、重点翻译 她经常在邻里之间搬弄是非 She always makes mischief between neighbors. 她毛遂自荐来这所学校当老师 She recommending herself to be a teacher in this school. 正真的好朋友应该是雪中送炭 True friend is who provides you timely help. 我要有个三长两短，你给我娘捎个话 If something happens to me, please give my mother a massage. 留得青山在，不愁没柴烧 As long as the green mountains are there, one need not worry about firewood. 你这人真的是狗嘴里吐不出象牙 他对你的许诺不过是个空头支票而已 His promise to you just a blank check. 我喜欢那套房子，但美中不足的是离上班的地方太远 I like that house,but the fly in the ointment is too far away from the work place.
法律英语翻译
世界贸易组织 在国际贸易法当中，有两大永恒的主题，这便是保护本国产业免受外国竞争者的伤害和鼓励国际贸易。近年来，由于对进口贸易的限制逐渐减少，国际贸易变得更加自由。但是，随着扰乱和阻止国际贸易的限制政策层出不穷，贸易问题和国家间货物流通问题仍然不断增加。 一般的限制政策包括关税壁垒（比如进出口关税）和一些非关税贸易壁垒，诸如进口配额、进口许可证程序、安全、环境或其他最低生产标准、进口检测标准、包括评估在内的负责习惯程序、政府采购政策，以及政府的补贴和反补贴措施。 在两国的友好条约，商业和航海条约（FCN）当中，各国都为了限制破坏世界贸易的行为作出了很多限制，这使得签字国之间能实现其领土上的进出口自由。这种双边的FCN条款经常与特惠贸易协议相关，在这种双边协议当中，这种联系往往是通过互相承认“最惠国”条款来实现的。在最惠国条款当中，缔约国双方同意不给予任何第三国高于本双边条约协定的贸易优惠，除非此优惠立即适用于本双边条约缔约国。 在1944年的布雷顿森林会议当中，参与国一致认为，减少贸易障碍，并以此促进贸易自由化已成为战后世界的必然要求而且他们构想出了一个国际贸易组织（ITO）来达到预期目标。1948年35个国家在哈瓦那集会，完成了ITO宪章的起草，他们希望ITO成为一把保护伞，他们可以在其之下定期的商讨减免关税的相关事宜。1947年在日内瓦，“关税与贸易总协定”（GATT）的出台标志着这种商讨的框架已经基本成形。在GATT的第一阶段，有二十三国家加入到其中。那些严厉的贸易规则只在主要成员无意改变之处才能得到适用。发展中国家反对其中很对严厉的贸易规则，他们想寻求一些特别待遇来满足发展目标，但在起草GATT 当中，发展中国家倒没有取得多少成功。 GATT1947和其随后的的多边谈判回合在减轻货物贸易关税上取得了很大成功。这一点也是GATT1947初衷,而且其机制很好的服务了GATT的目的。但是，它的效用仅限于货物贸易以及如何减轻其关税额度。它的设计没有涉及到服务贸易，知识产权贸易和贸易相关投资措施，随着关税的递减，影响贸易的消极因素却在上述GATT没有涉及的领域愈发突出。 即便在货物贸易中GATT也有其局限性，他包括了一个适用条款协议，其中允许了很多GA TT下会员义务的“祖父条款例外”，只要对该协议加以适用，会员国就将获得其应当履行的G ATT义务的免除。另外，GATT1947没有一个制度上的宪章，本身也没打算成为一个国际贸易组织。虽然其随后成立了组织机构，并取得了准组织的地位，但是它始终被认为缺少一种规范的组织结构。这种缺陷使得GATT无法解决很多递交上来的争端，争端解决程序也依赖于独立会员国的默许。 在GATT的主持下，缔约国进行了定期的多面贸易协商（MTN或回合），WTO便是GATT 乌拉圭1994年成功谈判的产物。在1986年，乌拉圭回合当中出现了很多协定，其中就有“关于成立世界贸易组织的协定”及其附录（包括关税和贸易总协定1994——GATT1994），还有其他一系列多边贸易协定（如内括协定）。 WTO协议附录包含了一些多边贸易协定。在货物贸易方面，有农业协定，纺织品协定，反倾销协定，补贴和反补贴措施协定，安全保障协定，技术贸易壁垒协定，卫生与动植物检疫措施协定，装运前检验措施协定，原产地规则协定，进口许可证程序协定；除此之外，它还制定了服务贸易，贸易相关的知识产权和贸易相关投资措施的多边规则框架。值得一提的是，
英语期末考试翻译句子
Unit1 A new study shows that dogs can detect if someone has cancer just by sniffing the person’s breath. Ordinary household dogs with only a few weeks of basic training learn to accurately distinguish between breath samples of lung- and breast-cancer patients and healthy subjects.One expert, who led the research, said, “Our study provides compelling evidence that cancers hidden beneath the skin can be detected simply by (dogs’) examining the odors of a person’s breath.” Early detection of cancers greatly improves a patient’s survival chances, and researchers hope that man’s best friend, the dog, can become an important tool in early screening. Unit 2 A research team recently replicated a bacterium’s genetic structure entirely from l aboratory chemicals, moving one step closer to creating the world’s first artificial organism. The researchers said, “It’s the second step of a three-step process to create a synthetic organism. But the final step could prove far more difficult.” Nonetheless, the research is pushing forward at a rapid pace. Last June, the team revealed details of an experiment in which researchers inserted the DNA of one species of bacterium into the cells of another. That process almost magically booted up the inserted genome. The research team hopes to use a similar trick to boot up the artificially created genome, so as to create a man-made living organism. Unit 3 In recent years, the psychologists from many countries banded together to do a research which indicated that continued income growth could make people apply themselves to an ongoing consumption race rather than promote overall happiness. Everyone has to spend more and more money in order to maintain a constant level of happiness. This is because our vanity and jealousy are functioning . The way to sort out them out is to cultivate the noble sentiment of being considerate and serving the society. People shouldn’t pin all their hopes on money. Instead , friends, family and work are also playing a very improtant role . Therefore, hapiness is not an inborn trait, but a talent which everyone can learn. Unit 4 I used to feel excited at teaching my students the elegant economic theories that could supposedly cure societal problems of all types. But what is the good of all my complex theories when people were dying of starvation on the sidewalks and porches across from my lecture hall? My lessons were like the American movies where the good guys always win. But when I emerged from the comfort of the classroom, I was faced with the reality of the city streets. Here good guys were mercilessly beaten and trampled. Daily life ws getting worse, and the poor were growing even poorer. Unit 5 No one thought that shy little Einstein would grow up to a prominent scientist. He was slow in learning to speak, and he often paused to consider what he would say during a conversation.In school, Albert Einstein was singled out by his teachers as a troublesome child because he liked to ask difficult strange questions. He did not like to memorize facts and rules, but was interested in what lay below the surface of things. When he was four or five years old, for instance, his father gave him a compass. Little Einstein was curious about the mysterious force that could keep a compass needle always pointing north, which prompted him to read widely in science. His real studies were mostly done at home by reading books on mathematics, physics, and philosophy. Unit 6 Most Americans have great vigor and enthusiasm. They prefer to discipline themselves rather than be disciplined by others. They pride themselves on their independence, their right to make their own minds. They tend to take the initiatives, even when there is a risk in doing so. They have courage and do not give in easily. They are considered sentimental. When they see a flag on ceremonial occasions, or attend parades celebrating Ame rica’s glorious past, tears may come to their eyes. They tend to be emotional at the reunions with family and friends, too. Sometimes, they can laugh at themselves and their country, while they will always remain intensely patriotic.