外文文献翻

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外文文献扫描翻译教程

由于导师给的是扫描件，扫描件的pdf格式无法复制文字，用翻译的软件也比较难识别文本，所以给出以下教程（以下软件都能够在360软件管家里面下载）
第一步，去网上下载cajviewer，如图表所示，安装完以后打开。

用软件打开导师给的pdf文档，在软件的左上角有个文字识别，利用这个功能就能扫描出排版工整的文字了。

第二步，如果出现了图片不公整（图片斜的），扫描出来的文字就跟原文有较大的出入，所以我们要调整图片的位置。

首先你电脑里要有以下软件，楼主就直接下载的360软件管家
里面的，
然后在下载dopdf(如果是office2007可不下此软件)
最后下载一个ps软件（楼主下的光影魔术手）
有可能安装有问题，那么换美图秀秀也可以的。

操作如下
S1先用Adobe Reader打开文档
S2复制一张不工整的（斜的图片）扫描件到电脑附件自带画图软件里面
保存
S3利用PS软件将图片调整成水平位置（位置调整角度一般很小），保存图片
S3 用电脑自带的office新建个word文档，将PS过后的图片插入到文档中去
S4 如果电脑中office是2003时则在文档中选项中选择文件/打印（如下图所示），记得将打印机的名称改成doPDF 8,然后确定，跳出来对话框，选择转化成pdf格式的存放位置点OK确认就生成pdf文件；
如果office是2007可直接文件/另存为PDF格式的就可以了
S5 操作如上述用cajviewer扫描出文字然后用软件翻译外文即可。

本人用过金山词霸还有谷歌翻译（需要翻墙），对比看谷歌翻译还是可以的，但是还是有20-30%的错误率，有些专业术语还要自己重新翻译的。

外文文献翻译、中英文翻译——数控技术和装备发展趋势及对策

附录Numerical control technology and equipment trend of development and countermeasureThe equipment industry technical level and the modernized degree were deciding the entire national economy level and the modernized degree, the numerical control technology and the equipment are the development emerging high technology and new technology industry and the state-of-art industry (for example defense industry industries and so on information technology and industry, biological technology and industry, aviation, astronautics) enables the technology and the most basic equipment. Marx had said “each kind of economical time difference, does not lie in produces any, but how lies in produces, with any means of labor production”. The technique of manufacture and the equipment is the humanity produces active the most basic producer goods, but the numerical control technology also is advanced now the technique of manufacture and the equipment most core technology. Now the various countries manufacturing industry widely uses the numerical control technology, sharpens the manufacturing capacity and the level, enhances to the dynamic changeable market adaptiveness and competitive ability. In addition in the world various industries developed country also lists as the national strategic resources the numerical control technology and the numerical control equipment, not only takes the significant measure to develop own numerical control technology and the industry, moreover implements the blockade and the limit policy in “precise and advanced” the numerical control key technologies and the equipment aspect to our country. In brief, develops vigorously take the numerical control technology has become the world each developed country acceleration economy development as the core advanced technique of manufacture, enhances the comprehensive national strength and the national status important way.The numerical control technology is carries on the control with the numericalinformation to the mechanical movement and the work process the technology, the numerical control equipment is take the numerical control technology as representative's new technology the integration of machinery product which forms to the traditional manufacture industry and the emerging manufacturing industry seepage, namely so-called digitized equipment, its technical scope cover very many domains: (1) machine manufacture technology; (2) information processing, processing, transmission technology; (3) automatic control technology; (4) servo actuates the technology; (5) sensor technology; (6) software technology and so on.1Development trend of a numerical control technology The application of numerical control technology has not only brought the revolutionary change to manufacturing industry of the tradition, make the manufacturing industry become the industrialized symbol , and with the constant development of numerical control technology and enlargement of the application, the development of some important trades (IT , automobile , light industry , medical treatment ,etc. ) to the national economy and the people's livelihood of his plays a more and more important role, because the digitization that these trades needed to equip has already been the main trend of modern development. Numerical control technology in the world at present and equiping the development trend to see, there is the following several respect [1- ] in its main research focus .A high-speed , high finish machining technology and new trend equippedThe efficiency , quality are subjavanufacturing technology. High-speed , high finish machining technology can raise the efficiency greatly , improve the quality and grade of the products, shorten production cycle and improve the market competitive power. Japan carries the technological research association first to classify it as one of the 5 great modern manufacturing technologies for this, learn (CIRP ) to confirm it as the centre in the 21st century and study one of the directions in international production engineering.In the field of car industry, produce one second when beat such as production of300,000 / vehicle per year, and many variety process it is car that equip key problem that must be solved one of; In the fields of aviation and aerospace industry, spare parts of its processing are mostly the thin wall and thin muscle, rigidity is very bad, the material is aluminium or aluminium alloy, only in a situation that cut the speed and cut strength very small high, could process these muscles , walls . Adopt large-scale whole aluminium alloy method that blank " pay empty " make the wing recently, such large-scale parts as the fuselage ,etc. come to substitute a lot of parts to assemble through numerous rivet , screw and other connection way, make the intensity , rigidity and dependability of the component improved. All these, to processing and equiping the demand which has proposed high-speed , high precise and high flexibility.1.2 Link and process and compound to process the fast development of the lathe in 5 axesAdopt 5 axles to link the processing of the three-dimensional curved surface part, can cut with the best geometry form of the cutter , not only highly polished, but also efficiency improves by a large margin . It is generally acknowledged , the efficiency of an 5 axle gear beds can equal 2 3 axle gear beds , is it wait for to use the cubic nitrogen boron the milling cutter of ultra hard material is milled and pared at a high speed while quenching the hard steel part, 5 axles link and process 3 constant axles to link and process and give play to higher benefit. Because such reasons as complicated that 5 axles link the numerical control system , host computer structure that but go over, it is several times higher that its price links the numerical control lathe than 3 axles , in addition the technological degree of difficulty of programming is relatively great, have restricted the development of 5 axle gear beds.At present because of electric appearance of main shaft, is it realize 5 axle complex main shaft hair structure processed to link greatly simplify to make, it makes degree of difficulty and reducing by a large margin of the cost, the price disparity of the numerical control system shrinks . So promoted 5 axle gear beds of head of complex main shaft and compound to process the development of the lathe (process the lathe including 5 ).At EMO2001 exhibition, new Japanese 5 of worker machine process lathe adopt complex main shaft hair, can realize the processing of 4 vertical planes and processing of the wanton angle , make 5 times process and 5 axles are processed and can be realized on the same lathe, can also realize the inclined plane and pour the processing of the hole of awls . Germany DMG Company exhibits the DMUV oution series machining center, but put and insert and put processing and 5 axles 5 times to link and process in once, can be controlled by CNC system or CAD/CAM is controlled directly or indirectly.1.2 Become the main trend of systematic development of contemporary numerical control intelligently , openly , networkedlily The numerical control equipment in the 21st century will be sure the intelligent system, the intelligent content includes all respects in the numerical control system: It is intelligent in order to pursue the efficiency of processing and process quality, control such as the self-adaptation of the processing course, the craft parameter is produced automatically; Join the convenient one in order to improve the performance of urging and use intelligently, if feed forward control , adaptive operation , electrical machinery of parameter , discern load select models , since exactly makes etc. automatically automatically; The ones that simplified programming , simplified operating aspect are intelligent, for instance intelligent automatic programming , intelligent man-machine interface ,etc.; There are content of intelligence diagnose , intelligent monitoring , diagnosis convenient to be systematic and maintaining ,etc.. 1.4 Pay attention to the new technical standard , normal setting-up 1.4.1 Design the norm of developing about the numerical control systemAs noted previously, there are better common ability , flexibility , adaptability , expanding in the open numerical control system, such countries as U.S.A. , European Community and Japan ,etc. implement the strategic development plan one after another , carry on the research and formulation of the systematic norm (OMAC ,OSACA , OSEC ) of numerical control of the open system structure, 3 biggest economies in the world have carried on the formulation that nearly the same science planned and standardized in a short time, have indicated a new arrival of period of change of numerical control technology. Our country started the research and formulation of standardizing the frame of ONC numerical control system of China too in 2000.1.4.2 About the numerical control standardThe numerical control standard is a kind of trend of information-based development of manufacturing industry. Information exchange among 50 years after numerical control technology was born was all because of ISO6983 standard, namely adopt G, M code describes how processes, its essential characteristic faces the processing course, obviously, he can't meet high-speed development of modern numerical control technology's needs more and more already. For this reason, studying and making a kind of new CNC system standard ISO14649 (STEP-NC) in the world, its purpose is to offer a kind of neutral mechanism not depending on the concrete system , can describe the unified data model in cycle of whole life of the products , thus realize the whole manufacture process, standardization of and even each industrial field product information.2 pairs of basic estimations of technology and industry development of numerical control of our countryThe technology of numerical control of our country started in 1958, the development course in the past 50 years can roughly be divided into 3 stages: The first stage is from 1958 to 1979, namely closed developing stage. In this stages, because technology of foreign countries blockade and basic restriction of terms of our country, the development of numerical control technology is comparatively slow. During "Sixth Five-Year Plan Period " , " the Seventh Five-Year Plan Period " of the country in second stage and earlier stage in " the Eighth Five-Year Plan Period ", namely introduce technology, digest and assimilate, the stage of establishing the system of production domestration arising tentatively. At this stage , because ofreform and opening-up and national attention , and study the improvement of the development environment and international environment, research , development and all making considerable progress in production domesticization of the products of the technology of numerical control of our country. The third stage is and during the " Ninth Five-Year Plan Period " on the later stage in " the Eighth Five-Year Plan Period " of the country, namely implement the research of industrialization, enter market competition stage. At this stage , made substantive progress in industrialization of the domestic numerical control equipment of our country. In latter stage for " the Ninth Five-Year Plan ", the domestic occupation rate of market of the domestic numerical control lathe is up to 50%, it is up to 10% too to mix the domestic numerical control system (popular ).3 pairs of strategic thinking of technology and industrialized development of numerical control of our country3.1 Strategic considerationOur country make big country, industry is it is it accept front instead of transformation of back end to try one's best to want in shifting in world, namely should master and make key technology advancedly, otherwise in a new round of international industrial structure adjustment, the manufacturing industry of our country will step forward and " leave the core spaces ". We regard resource, environment, market as the cost, it is only an international " machining center " in the new economic pattern of the world to exchange the possibility got and " assemble the centre ", but not master the position of the manufacturing center of key technology , will so influence the development process of the modern manufacturing industry of our country seriously.We should stand in the height of national security strategy paying attention to numerical control technology and industry's question , at first seen from social safety, because manufacturing industry whether our country obtain employment most populous trade, the development of manufacturing industry not only can improve the people's living standard but also can alleviate the pressure of employment of ourcountry , ensure the stability of the society; Secondly seen from national defence security, the western developed country has classified all the high-grade , precision and advanced numerical control products as the strategic materials of the country, realizing the embargo and restriction to our country, " Toshiba incident " and " Cox Report " is the best illustration.3.2 Development tacticsProceed from the angles of the fundamental realities of the country of our country, regard the strategic demand of the country and market demand of national economy as the direction, regard improving our country and making the comprehensive competitive power of equiping industry and industrialization level as the goal, use the systematic method , be able to choose to make key technology upgraded in development of equiping industry and support technology supporting the development of industrialization in our country in initial stage of 21st century in leading factor, the ability to supply the necessary technology realizes making the jump development of the equiping industry as the content of research and development.Emphasize market demand is a direction, namely take terminal products of numerical control as the core, with the complete machine (Such as the numerical control lathe having a large capacity and a wide range, milling machine , high speed high precise high-performance numerical control lathe , digitized machinery of model , key industry key equipment ,etc.) drive the development of the numerical control industry. Solve the numerical control system and relevant functions part especially The dependability that (digitized servo system and electrical machinery , high speed electric main shaft system and new-enclosure that equip ,etc. ) and production scale question. There are no products that scale will not have high dependability ; Will not have cheap and products rich in the competitiveness without scale ; Certainly, it is difficult to have day holding up one's head finally that there is no scale Chinese numerical control equipment.In equiping researching and developing high-grade , precision and advancedly , should emphasize the production, learning and research and close combination of theend user, regard " drawing, using, selling " as the goal, tackle key problems according to the national will, in order to solve the needing badly of the country.Numerical control technology, emphasized innovation, put emphasis on researching and developing the technology and products with independent intellectual property right before the competition, establish the foundation for the industry of numerical control of our country , sustainable development of equipment manufacture and even the whole manufacturing industry.数控技术和装备发展趋势及对策装备工业的技术水平和现代化程度决定着整个国民经济的水平和现代化程度，数控技术及装备是发展新兴高新技术产业和尖端工业（如信息技术及其产业、生物技术及其产业、航空、航天等国防工业产业）的使能技术和最基本的装备。

外文文献及翻译

（（英文参考文献及译文）二〇一六年六月本科毕业论文题目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学院：管理学院系别：会计系专业：财务管理班级：财管12-2班学校代码： 10128 学号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。

毕业论文外文文献翻译要求

毕业论文外文文献翻译要求
一、翻译的外文文献可以是一篇，也可以是两篇，但英文字符要求不少于2万
二、翻译的外文文献应主要选自学术期刊、学术会议的文章、有关著作及其他相关材料，应与毕业论文（设计）主题相关，并在中文译文首页用“脚注”形式注明原文作者及出处，外文原文后应附中文译文。

三、中文译文的基本撰写格式为：
1.题目:采用三号、黑体字、居中打印；
2.正文:采用小四号、宋体字，行间距一般为固定值20磅，标准字符间距。

页边距为左3cm，右2.5cm，上下各2.5cm，页面统一采用A4纸。

四、英文的基本撰写格式为：
1.题目：采用三号、Times New Roman字、加黑、居中打印
2.正文：采用小四号、Times New Roman字。

行间距一般为固定值20磅，标准字符间距。

页边距为左3cm，右2.5cm，上下各2.5cm，页面统一采用A4纸.
3.脚注：五号,Times New Roman，顺序为作者.题目.出处，
五、封面格式由学校统一制作（注：封面上的“翻译题目”指中文译文的题目,封面中文小四号宋体，英文小四号Times New Roman），
六、装订：左侧均匀装订，上下共两个钉，并按“封面、外文原文、译文”的顺序统一装订。

七、忌自行更改表格样式
大连工业大学艺术与信息工程学院
毕业设计(论文)外文文献
外文题目
翻译题目
系别
专业班级
学生姓名
指导教师
大连工业大学艺术与信息工程学院
毕业设计(论文)开题报告
题目名称
系别
专业班级
学生姓名
指导教师
开题报告日期年月日。

英文论文(外文文献)翻译成中文的格式与方法

英文论文（外文文献）翻译成中文的格式与方法英文论文（外文文献）翻译成中文的格式与方法本文关键词：外文，英文，中文，翻译成，文献英文论文（外文文献）翻译成中文的格式与方法本文简介：在撰写毕业设计（论文）或科研论文时，需要参考一些相关外文文献，了解国外的最新研究进展，这就需要我们找到最新最具代表性的外文文献，进行翻译整理，以备论文写作时参考，外文文献中英文文献占绝大多数，因此英文论文准确的翻译成中文就显得尤为重要！一、外文文献从哪里下载1、从知网国际文献总库中找英文论文（外文文献）翻译成中文的格式与方法本文内容：在撰写毕业设计（论文）或科研论文时，需要参考一些相关外文文献，了解国外的最新研究进展，这就需要我们找到最新最具代表性的外文文献，进行翻译整理，以备论文写作时参考，外文文献中英文文献占绝大多数，因此英文论文准确的翻译成中文就显得尤为重要！一、外文文献从哪里下载1、从知网国际文献总库中找，该数据库中包含14,000多家国外出版社的文献，囊括所有专业的英文文献资料。

2、一些免费的外文数据库或网站，为了方便大家查找，编者整理成文档供大家下载：国外免费文献数据库大全下载3、谷歌学术检索工具，检索时设置成只检索英文文献，键入与专业相关的关键词即可检索。

二、英文论文翻译格式与要求翻译的外文文献的字符要求不少于1.5万（或翻译成中文后至少在3000字以上）。

字数达到的文献一篇即可。

翻译的外文文献应主要选自学术期刊、学术会议的文章、有关着作及其他相关材料，应与毕业论文（设计）主题相关，并作为外文参考文献列入毕业论文（设计）的参考文献。

并在每篇中文译文首页用＂脚注＂形式注明原文作者及出处，中文译文后应附外文原文。

需认真研读和查阅术语完成翻译，不得采用翻译软件翻译。

中文译文的编排结构与原文同，撰写格式参照毕业论文的格式要求。

参考文献不必翻译，直接使用原文的（字体，字号，标点符号等与毕业论文中的参考文献要求同），参考文献的序号应标注在译文中相应的地方。

外文文献怎么翻译

外文文献的翻译方法和技巧在科学研究领域，阅读和理解外文文献是非常重要的，因为这些文献包含了世界各地研究者的最新成果和观点。

然而，由于语言障碍，许多人可能觉得翻译外文文献是一项困难的任务。

本文将介绍一些有效的翻译方法和技巧，帮助读者更好地理解和翻译外文文献。

选择合适的翻译工具在翻译外文文献时，选择合适的工具是非常重要的。

一些常见的翻译工具包括在线翻译网站和翻译App。

这些工具可以帮助读者快速翻译文献，但需要注意的是，这些工具可能存在一定的翻译误差，因此在使用时要注意核对翻译结果。

保持原文的风格和语气在翻译外文文献时，要尽可能保持原文的风格和语气。

这样可以更好地传达原作者的意图和思想。

在翻译过程中，读者可以使用词典等工具帮助理解原文中的专业术语和文化背景，以确保翻译的准确性和通顺性。

注意语法和语法结构另一个翻译外文文献的重要方面是注意语法和语法结构。

外文文献往往使用复杂的句子结构和语法规则，因此在翻译时要保持句子的逻辑和结构。

正确理解原文中的句子结构和语法规则，可以帮助读者更好地翻译文献并消除歧义。

查找背景知识和参考资料翻译外文文献时，有时可能会遇到一些专业术语和概念，读者不熟悉。

在这种情况下，建议读者查找相关背景知识和参考资料，帮助理解原文中的内容。

这样不仅可以提高翻译的准确性，还可以扩展读者的知识面。

结语总的来说，翻译外文文献是一项需要一定技巧和耐心的工作。

通过选择合适的翻译工具、保持原文的风格和语气、注意语法和语法结构、查找背景知识和参考资料，读者可以更好地理解和翻译外文文献。

希望本文介绍的方法和技巧对读者有所帮助。

英文文献全文翻译

英文文献全文翻译全文共四篇示例，供读者参考第一篇示例：LeGuin, Ursula K. (December 18, 2002). "Dancing at the Edge of the World: Thoughts on Words, Women, Places".《世界边缘的舞蹈：关于语言、女性和地方的思考》Introduction:In "Dancing at the Edge of the World," Ursula K. LeGuin explores the intersection of language, women, and places. She writes about the power of words, the role of women in society, and the importance of our connection to the places we inhabit. Through a series of essays, LeGuin invites readers to think critically about these topics and consider how they shape our understanding of the world.Chapter 1: LanguageConclusion:第二篇示例：IntroductionEnglish literature translation is an important field in the study of language and culture. The translation of English literature involves not only the linguistic translation of words or sentences but also the transfer of cultural meaning and emotional resonance. This article will discuss the challenges and techniques of translating English literature, as well as the importance of preserving the original author's voice and style in the translated text.Challenges in translating English literature第三篇示例：Title: The Importance of Translation of Full English TextsTranslation plays a crucial role in bringing different languages and cultures together. More specifically, translating full English texts into different languages allows for access to valuable information and insights that may otherwise be inaccessible to those who do not speak English. In this article, we will explore the importance of translating full English texts and the benefits it brings.第四篇示例：Abstract: This article discusses the importance of translating English literature and the challenges translators face when putting together a full-text translation. It highlights the skills and knowledge needed to accurately convey the meaning and tone of the original text while preserving its cultural and literary nuances. Through a detailed analysis of the translation process, this article emphasizes the crucial role translators play in bridging the gap between languages and making English literature accessible to a global audience.IntroductionEnglish literature is a rich and diverse field encompassing a wide range of genres, styles, and themes. From classic works by Shakespeare and Dickens to contemporary novels by authors like J.K. Rowling and Philip Pullman, English literature offers something for everyone. However, for non-English speakers, accessing and understanding these works can be a challenge. This is where translation comes in.Translation is the process of rendering a text from one language into another, while striving to preserve the original meaning, tone, and style of the original work. Translating afull-length English text requires a deep understanding of both languages, as well as a keen awareness of the cultural andhistorical context in which the work was written. Additionally, translators must possess strong writing skills in order to convey the beauty and complexity of the original text in a new language.Challenges of Full-text TranslationTranslating a full-length English text poses several challenges for translators. One of the most significant challenges is capturing the nuances and subtleties of the original work. English literature is known for its rich and layered language, with intricate wordplay, metaphors, and symbolism that can be difficult to convey in another language. Translators must carefully consider each word and phrase in order to accurately convey the author's intended meaning.Another challenge of full-text translation is maintaining the author's unique voice and style. Each writer has a distinct way of expressing themselves, and a good translator must be able to replicate this voice in the translated text. This requires a deep understanding of the author's writing style, as well as the ability to adapt it to the conventions of the target language.Additionally, translators must be mindful of the cultural and historical context of the original work. English literature is deeply rooted in the history and traditions of the English-speaking world, and translators must be aware of these influences in orderto accurately convey the author's intended message. This requires thorough research and a nuanced understanding of the social, political, and economic factors that shaped the work.Skills and Knowledge RequiredTo successfully translate a full-length English text, translators must possess a wide range of skills and knowledge. First and foremost, translators must be fluent in both the source language (English) and the target language. This includes a strong grasp of grammar, syntax, and vocabulary in both languages, as well as an understanding of the cultural and historical context of the works being translated.Translators must also have a keen eye for detail and a meticulous approach to their work. Every word, sentence, and paragraph must be carefully considered and translated with precision in order to accurately convey the meaning of the original text. This requires strong analytical skills and a deep understanding of the nuances and complexities of language.Furthermore, translators must possess strong writing skills in order to craft a compelling and engaging translation. Translating a full-length English text is not simply a matter of substituting one word for another; it requires creativity, imagination, and a deep appreciation for the beauty of language. Translators mustbe able to capture the rhythm, cadence, and tone of the original work in their translation, while also adapting it to the conventions of the target language.ConclusionIn conclusion, translating a full-length English text is a complex and challenging task that requires a high level of skill, knowledge, and creativity. Translators must possess a deep understanding of both the source and target languages, as well as the cultural and historical context of the work being translated. Through their careful and meticulous work, translators play a crucial role in making English literature accessible to a global audience, bridging the gap between languages and cultures. By preserving the beauty and complexity of the original text in their translations, translators enrich our understanding of literature and bring the works of English authors to readers around the world.。

毕业设计论文外文文献翻译

毕业设计（论文）外文参考文献翻译计算机科学与信息工程系系（院）2008 届题目企业即时通Instant Messaging for Enterprises课题类型技术开发课题来源自选学生姓名许帅专业班级 04计算机科学与技术指导老师王占中职称工程师完成日期：2008年4 月 6 日目录I NSTANT M ESSAGING FOR E NTERPRISE (1)1. Tips (1)2. Introduction (1)3. First things first (2)4.The While-Accept loop (4)5. Per-Thread class (6)6. The Client class (7)企业即时通 (9)1.提示 (9)2.简介 (9)3.首先第一件事 (10)4.监听循环 (11)5.单线程类 (13)6.用户端类 (14)Instant Messaging for Enterprise1. TipsIf Java is, in fact, yet another computer programming language, you may question why it is so important and why it is being promoted as a revolutionary step in computer programming. The answer isn’t immediately obvious if you’re coming from a tr aditional programming perspective. Although Java is very useful for solving traditional standalone programming problems, it is also important because it will solve programming problems on the World Wide Web. What is the Web?The Web can seem a bit of a mys tery at first, with all this talk of “surfing,”“presence,” and “home pages.” It’s helpful to step back and see what it really is, but to do this you must understand client/server systems, another aspect of computing that is full of confusing issues. The primary idea of a client/server system is that you have a central repository of information，some kind of data, often in a database。

论文外文文献翻译

论文外文文献翻译以下是一篇700字左右的论文外文文献翻译：原文题目：The Role of Artificial Intelligence in Medical Diagnostics: A Review原文摘要：In recent years, there has been a growing interest in the use of artificial intelligence (AI) in the field of medical diagnostics. AI has the potential to improve the accuracy and efficiency of medical diagnoses, and can assist clinicians in making treatment decisions. This review aims to examine the current state of AI in medical diagnostics, and discuss its advantages and limitations. Several AI techniques, including machine learning, deep learning, and natural language processing, are discussed. The review also examines the ethical and legal considerations associated with the use of AI in medical diagnostics. Overall, AI has shown great promise in improving medical diagnostics, but further research is needed to fully understand its potential benefits and limitations.AI在医学诊断中发挥的作用：一项综述近年来，人工智能（AI）在医学诊断领域的应用引起了越来越多的关注。

五分钟搞定5000字-外文文献翻译

五分钟搞定5000字－外文文献翻译在科研过程中阅读翻译外文文献是一个非常重要的环节，许多领域高水平的文献都是外文文献，借鉴一些外文文献翻译的经验是非常必要的。

由于特殊原因我翻译外文文献的机会比较多，慢慢地就发现了外文文献翻译过程中的三大利器：Google“翻译”频道、金山词霸（完整版本）和CNKI“翻译助手"。

具体操作过程如下：1.先打开金山词霸自动取词功能，然后阅读文献；2.遇到无法理解的长句时，可以交给Google处理，处理后的结果猛一看，不堪入目，可是经过大脑的再处理后句子的意思基本就明了了；3.如果通过Google仍然无法理解，感觉就是不同，那肯定是对其中某个“常用单词”理解有误，因为某些单词看似很简单，但是在文献中有特殊的意思，这时就可以通过CNKI的“翻译助手”来查询相关单词的意思，由于CNKI的单词意思都是来源与大量的文献，所以它的吻合率很高。

另外，在翻译过程中最好以“段落”或者“长句”作为翻译的基本单位，这样才不会造成“只见树木，不见森林”的误导。

注：1、Google翻译：/language_tools google，众所周知，谷歌里面的英文文献和资料还算是比较详实的。

我利用它是这样的。

一方面可以用它查询英文论文，当然这方面的帖子很多，大家可以搜索，在此不赘述。

回到我自己说的翻译上来。

下面给大家举个例子来说明如何用吧比如说“电磁感应透明效应”这个词汇你不知道他怎么翻译，首先你可以在CNKI里查中文的，根据它们的关键词中英文对照来做，一般比较准确。

在此主要是说在google里怎么知道这个翻译意思。

大家应该都有词典吧，按中国人的办法，把一个一个词分着查出来，敲到google里，你的这种翻译一般不太准，当然你需要验证是否准确了，这下看着吧，把你的那支离破碎的翻译在google里搜索，你能看到许多相关的文献或资料，大家都不是笨蛋，看看，也就能找到最精确的翻译了，纯西式的！我就是这么用的。

外文文献原稿和译文模板

（空一行）原□□稿（空一行） IntroductionThe "jumping off" point for this paper is Reengineering the Corporation, by Michael Hammer and James Champy. The paper goes on to review the literature on BPR. It explores the principles and assumptions behind reengineering, looks for commonfactors behind its successes or failures, examines case studies, and presents alternatives to "classical" reengineering theory. The paper pays particular attention to the role of information technology in BPR. In conclusion, the paper offers somespecific recommendations regarding reengineering. Old Wine in New BottlesThe concept of reengineering traces its origins back to management theories developed as early as the nineteenth century. The purpose of reengineering is to "make all your processes the best-in-class." Frederick Taylor suggested in the 1880's that managers use process reengineering methods to discover the best processes for performing work, and that these processes be reengineered to optimize productivity. BPR echoes the classical belief that there is one best way to conduct tasks. In Taylor's time, technology did not allow large companies to design processes in across-functional or cross-departmental manner. Specialization was the state-of-theart method to improve efficiency given the technology of the time.（下略）正文内容：新罗马“TimesNewRoman ”字体，小四号字。

中英文翻译、外文文献翻——译高压往复泵的特点

外文资料High-handed intercourse pump characteristic High pressure between 100 MPa moving back and forth responding to like pump sigmatism pressure in 10 MPa . It belongs to volume dyadic pump , the purpose drawing support from volume inside the cavity working coming to reach transportation liquid cyclicity change; The prime mover mechanical energy can by that the pump changes into the pressure transporting liquid's directly; Only, the pump capacities depend on job cavity volume changing value and their change number of times within unit time , have nothing to do with to discharging pressure theoretically. The pump moving back and forth is to be backed by the piston advance and return movement within liquid jar job cavity (or passing the flexibility component cyclicity within the cavity working such as baffle , bellows makes job cavity volume produce cyclicity change's coming elastic-deformation). Pump on structure, moving back and forth, Whose characteristic is summed up as follows:Microtime rate of flow is systolic.This is in the pump because of being moving back and forth, and liquid medium sucking in discharging process being to be in progress alternately, and the piston can't be in field change ceaseless in displacement process middle , whose speed among. In the pump only having a cavity working, not only the pump microtime rate of flow vary with with time, and be discontinuous. With job cavity increasing by, microtime rate of flow pulsation extent is more and more small, and even pragmatic upper not bad regard as to stabilize a stream. Average rate of flow is constantTheoretically, the pump rate of flow depends on main pump structure physics , chemical property independences such as parameter n (every minute intercourse number of times) , S (piston travel) , D (piston diameter) , Z (piston number) , the temperature , viscosity with the independence discharging pressure, andwith transporting medium only. Therefore saying a pump's, rate of flow is constant.The pump pressure depends on pipeline characteristic propertyUnable pressure been to depend on a pump unit because the pump sets a limit for per se, pipeline characteristic property, has nothing to do with rate of flow pump snapout moving back and forth moreover. Just say, if thinking that transporting liquid is incompressible,in terms of theory think that pump moving back and forth's discharge pressure will not accept any restricting , be OK to discharge pressure according to the pump unit pipeline characteristic property , the what any needs building a pump. The capital of pump moving back and forth natural , all the regulation discharging pressure's having a pump , this is not that pressure can not rise again, but say only because of prime mover fixed power and the pump saying the snapout that a pump self structure intensity restricting, do not allow being put into use under exceeding this once discharging pressure but self own.Have stronger adaptability to transporting mediumThe pump moving back and forth can transport any medium , physics function and chemistry function restricting hardly accepting medium in principle. Certainly, since hydraulic whole course of restricts as well as material and the manufacturing engineering sealing off a technology's, also may come across the condition being able to not fit in with sometimes.Have fine self attracts a function.The pump moving back and forth has fine sucking in not only function, and there are still fine self attracts a function. Have no need of irrigation pump therefore , to the pump moving back and forth most, generally before starting. Machine efficiency height , energy conservation.High-handed intercourse pump rate of flowThe pump theory rate of flow: Qt = AsnZStyle is hit by Qt pump theory rate of flow; A bar piston (or section of piston) area; S route or distance of travel; The n crank shaft rotation rate (or thebar piston every minute intercourse number of times) Z unites a number (bar piston or piston number)Actual pump rate of flow: Q = Qt－Q.Style is hit by Q pump rate of flow; Qt pump theory rate of flow; The pump rate of flow loses Q.The factor that the rate of flow bringing about a pump loses has: The volume bringing about since liquid compresses or expands is lost; The volume bringing about since the valve lags when being closed down is lost; Since the valve closes the day afer tomorrow do not lose strictly, by sealing off the volume that leakage soft and floury brings about; The volume by the fact that the bar piston , piston rod or the piston ring leakage bring about is lost. The pump microtime rate of flowSingle cylinder Shan effect pump rate of flow curve:QtThree jar Shan effects pumps rate of flow is the single cylinder Shan effect pump rate of flow overlying on three phasesWhose curve as follows: QtThe pump powerThe pump effective power: The energy that the inner , the liquid being discharged by the pump gain time the unit from the pump is called an effective power.Ne＝PQIn style, the Ne effective power , P satisfy pressure , Q rate of flow Unit queen formula becomes substitution:Ne(KW)＝1/36.7×P(Kgf/cm2)×Q(m3/h)。

外文文献翻译格式要求

外文文献翻译格式要求
外文文献中文翻译的格式要求通常包括以下几个方面：
2.翻译稿的标题应与原文保持一致，通常在文献翻译稿的第一页的中间位置，使用加粗、居中排版。

3.每一段落开始时空两行，段落间距可以根据需要适当调整。

4. 翻译稿中的引用部分，应在文中用中括号标注原文引用部分的位置，如 "[Original text]"
5.翻译稿中的图表、表格等内容，需要在相应位置插入，并在上方标明图表或表格编号，并在下方进行说明。

7.在翻译稿的最后，需要标注翻译人员的签名，并附上日期。

总之，翻译稿与原文应尽量保持一致，在排版和格式上遵循一定的要求和规范。

具体格式要求也可以根据翻译机构或期刊的要求进行调整。

外文文献翻译原文+译文

外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。

绿色贸易壁垒外文文献翻译

经济管理学院毕业论文（外文文献翻译部分）文献题目：Green Barriers Trade and its Influenceson China's Foreign Trade绿色贸易壁垒及其对中国对外贸易的影响姓名:学号:专业:国际经济与贸易学院:经济管理学院指导教师:Journal of Economic SurveysGreen Barriers Trade and its Influences on China'sForeign TradeThomas J. SargentABSTRACTIn recent years, green consumption has become a main trend of the consumption in many developed countries and these countries began to make strict standards to restrict the entry of foreign products below their standards of environmental protection.Key words：Green Barriers; products; TradeIn recent years, green consumption has become a main trend of the consumption in many developed countries and these countries began to make strict standards to restrict the entry of foreign products below their standards of environmental protection. These regulations have many unfavorable influences on the export of developing countries and are generally known as "Green Barriers to trade". In accordance with the provisions of the Agreement on Green Barriers to Trade of WTO, "Green Barriers to Trade" is defined as the compulsory and arbitrary Green regulations, standards and conformity assessment procedures of the importing countries in the name of the protection of human health and environment that actually form barriers to trade with an aim to protect its home market and domestic products.1. Analysis on the causes of formation of "Green Trade Barriers"Firstly, the worsening of ecology is the major reason for "Green Barriers". With the development of industry and technology, the economy increases very fast and the human life has been improved. But at the same time, the development of economy is at a cost of the destruction of environment. The environmental problems have aroused public attention and the international society has begun to make laws to protect environment. In June, 1972, the United Nations published the Stockholm Declaration and stressed the importance of the protection of environment. From then on, more and more people concern about theenvironmental problems. The concept of environment has influenced the life of humankinds in every layer and the developed countries began to make very strict environmental protection rules under the pressure of public, which forms a barrier to the international trade.Secondly, the differences between countries in technology, environmental standards and investment directly cause the "Green Trade Barriers". As we know, developed countries surpass the developing countries in science and technology. Even if they make very strict environmental standards, their domestic products can reach the requirements of strict environmental standards while such standards may constitute barriers to products from developing countries. In fact, these standards may become discriminations against products from the developing countries and constitute a means of arbitrary or unjustifiable discrimination between country.Thirdly, the rise of protectionism in some developed countries contributes much to the formation of Green barriers. In modern market economy, competition is more severe than before. The domestic industries are directly facing competition from the products of other countries, and they will urge their governments to take effective measures to protect them from the foreign products. While because of the multilateral negotiations of WTO, the tariffs have been greatly cut down and the use of non-tariff measures has also been restricted. Therefore, many developed countries have to resort to some legal restrictions of importation such as Green barriers to protect their home industries, which gives rise to the increase of Green barriers.2. The main forms of Green barriers tradeIn accordance with the related provisions of WTO Agreement on Green Barriers to Trade, the Green barriers are usually in the forms as follows:2.1Green TariffSome developed countries would impose import surtax on products that may cause pollution or harms to the environment. If such measure is abused, it will constitute a Green barrier to trade.2.2Green StandardsGreen standards refer to those compulsory Green standards provided through legislation. With their superiority in economy and technology, developed countries tend to make higher Green standards with no consideration on the interests of the developingcountries. Such high Green standards will in fact constitute a barrier to the products from developing countries which are inferior in technology.2.3 Package RequirementsCertain developed countries stress too much on the protection of environment and require the products should be packed with materials that will have no harm to the environment. If the products are not packed in this way, they will not be allowed to sell in the developed countries. If such requirements are unnecessarily strict, they will be a barrier to the international trade.2.4 Sanitary and quarantine inspection systemOn the excuse of the protection of the health of human, animals and plants, developed countries tend to use very strict sanitary and quarantine inspection to restrict the importation of the products from the developing countries and protect their domestic industries.3. Influences of Green barriers on China's foreign tradeChina has suffered great loss due to the "Green barriers". In 2002, vegetables from Taizhou were prevented from entering Japan because of Japanese strict inspection and the price was greatly cut down. Also in 2002, the aquatic products from Ningbo were restricted by European Union (EU) because they could not reach the sanitary standards of EU. Due to Green trade barriers, 60 kinds of Chinese agricultural chemists were banned by EU because they could not reach the Green standards of EU. In accordance with the statistics of United Nations, China has suffered a loss of $7.4 billion in 2002 due to "Green barriers trade". China's export to EU, Japan, Korea and other countries decreases notably. Generally speaking, agricultural products and foodstuff, textile products and mechanical and electronic products are the three main industries which suffer great loss because of the strict Green barriers. Since these three products constitute the majority of Chinese exportation, we can easily draw a conclusion: "Green barriers to trade" has become one of the major obstacles in Chinese exportation.4. Countermeasures to the Green barriers of the developed countriesAs mentioned above, it is a fact that the Chinese export products are facing Greenbarriers of the developed countries and has suffered great loss. Therefore Chinese exporters should think carefully about the countermeasures to eliminate the unfavorable influences of such measures. First, we should make full use of the preferential treatment to the developing countries stipulated in the Agreement of Green trade barrier. According to the provisions of the Agreement of Green trade barrier, developed countries should take account of the special development, financial and trade needs of developing country members with a view to ensuring that such Green regulations, standards and conformity assessment procedures do not create unnecessary obstacles to exports from developing countries. So, as a developing member of WTO, China is entitled to such preferential treatment. Secondly, China should make use of the Dispute Settlement System of WTO to protect her interests. Different from GATT, WTO has set up a powerful dispute settlement system to solve the disputes between the members of WTO. So, if our interests are harmed by the unfair Green barriers of other WTO members, we can resort to Dispute Settlement Body to settle this dispute and urge other members to change their unfair practices so as to protect our interests. Thirdly, China should stress the protection of environment and take measures to improve the quality and Green level of her export products to meet higher Green standards, which will fundamentally solve the problem of Green barriers.References[1]John, Smith. 2007, Green trade protectionism to Chinese agricultural product export influence Economics ,4,34-56.[2] Anderson, J.L., 2001, The Greening of World Trade Issues, Journal of Marketing Research, 24, 347-356.[3] Gallagher, R., 2003, International Trade in Agricultural Products, Journal of General Management, 3, 1, 43-62.绿色贸易壁垒及其对中国对外贸易的影响萨金特莱斯大学经济管理学院摘要：近年来，绿色消费在许多发达国家中已成为一个主要的消费趋势，这些发达国家开始采取严格的措施来限制一些国家的产品进入其国内市场。

20外文文献翻译原文及译文参考样式

20外⽂⽂献翻译原⽂及译⽂参考样式华北电⼒⼤学科技学院毕业设计（论⽂）附件外⽂⽂献翻译学号： 0819******** 姓名：宗鹏程所在系别：机械⼯程及⾃动化专业班级：机械08K1指导教师：张超原⽂标题：Development of a High-PerformanceMagnetic Gear年⽉⽇⾼性能磁齿轮的发展1摘要：本⽂提出了⼀个⾼性能永磁齿轮的计算和测量结果。

上述分析的永磁齿轮有5.5的传动⽐，并能够提供27 Nm的⼒矩。

分析表明，由于它的弹簧扭转常数很⼩，因此需要特别重视安装了这种⾼性能永磁齿轮的系统。

上述分析的齿轮也已经被应⽤在实际中，以验证、预测其效率。

经测量，由于较⼤端齿轮传动引起的磁⼒齿轮的扭矩只有16 Nm。

⼀项关于磁齿轮效率损失的系统研究也展⽰了为什么实际⼯作效率只有81％。

⼀⼤部分磁损耗起源于轴承，因为机械故障的存在，此轴承的备⽤轴承在此时是必要的。

如果没有源于轴的少量磁泄漏，我们估计能得到⾼达96％的效率。

与传统的机械齿轮的⽐较表明，磁性齿轮具有更好的效率和单位体积较⼤扭矩。

最后，可以得出结论，本⽂的研究结果可能有助于促进传统机械齿轮向磁性齿轮发展。

关键词：有限元分析（FEA）、变速箱，⾼转矩密度，磁性齿轮。

⼀、导⾔由于永久磁铁能产⽣磁通和磁⼒，虽然⼏个世纪过去了，许多⼈仍然着迷于永久磁铁。

，在过去20年的复兴阶段，正是这些优点已经使得永久磁铁在很多实际中⼴泛的应⽤，包括在起重机，扬声器，接头领域，尤其是在永久磁铁电机⽅⾯。

其中对永磁铁的复兴最常见于效率和转矩密度由于永磁铁的应⽤显著提⾼的⼩型机器的领域。

在永久磁铁没有获取⾼度重视的⼀个领域是传动装置的领域，也就是说，磁⼒联轴器不被⼴泛⽤于传动装置。

磁性联轴器基本上可以被视为以传动⽐为1：1磁⼒齿轮。

相⽐标准电⽓机器有约10kN m/m的扭矩，装有⾼能量永久磁铁的磁耦有⾮常⾼的单位体积密度的扭矩，变化范围⼤约300–400 kN 。

毕设-外文文献翻译-操作流程

毕设-外文文献翻译-操作流程
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最近都在做毕设，很多同学在外文文献翻译这个环节遇到问题。

主要归结为以下两点：
1.不知道获取外文文献的途径。

2.不知道怎么将PDF文档转换为word文档。

我总结了一下我做外文文献翻译的整个操作流程。

1.通过校园网提供的外文数据库搜索文献。

由于一般在网络上获取期刊文献都需要付费，而通过校园网通道进入期刊文库则可以免费下载而且资源非常丰富。

首先通过校园网图书馆进入外文数据库。

之后进行关键词搜索，这里以“教育”为关键词
下面是文献列表
2.下载过程
在标题下面有一个PDF标志，点击就会弹出PDF阅览窗口。

点击保存按钮，获取外文文献。

3.接下来是如何将PDF文档转化为word文档
一般的PDF阅读器可以将PDF另存为txt文本文档，但是文本文档格式全无，不好进行进一步翻译。

这里就需要用到PDF编辑软件Adobe Acrobat X Pro，可以将PDF直接另存为word文档，格式看起来很舒服。

下面是转化出来的文档
4.接下来是翻译部分
我用的是Google翻译，个人认为翻译大体还是不错的，当然如果作为学术研究来说，许多字句都需要自己斟酌修改，不能直接Ctrl+C Ctrl+V。

外文文献翻译格式

外文文献翻译格式
外文文献翻译格式一般需包括以下内容：
1. 文献翻译的题目：对外文文献的标题进行翻译，并在翻译后的题目前加上“外文文献翻译：”。

2. 文献的出处：包括外文文献的作者名称、文献标题、原文出版信息等。

3. 翻译的正文：按照文章的段落，将外文文献逐段翻译成中文。

在翻译的文本前后加上序号，以示区分。

4. 翻译的语言风格：外文文献翻译应注重语言风格的保持。

翻译时要根据文章的风格，选择适当的中文表达方式，保持原文的句子结构和词汇用法。

5. 原文和译文对照：将原文和译文对照排列，方便读者对照阅读。

可以将原文和译文分别排列在左右两栏中，或者将原文和译文分别放在不同的页面上，便于对照阅读。

6. 翻译中的注释：如果有部分内容翻译困难或有待解释的地方，在翻译文中添加注释。

注释的格式一般为在译文后面加上方括号，括号内的文字为注释内容。

7. 译者的信息：在文献翻译末尾一般会加上译者的姓名，并注明译者的专业领域或者工作单位。

总之，外文文献翻译格式需要将原文翻译成中文，保持原文的结构和风格，并加上适当的注释和对照，方便读者阅读和理解。

外文参考文献(带中文翻译)

外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（/docs/pos_papers/2004/041027_SME-finance_final.do c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs,but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPM E’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。

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FIG. 1 is a front end elevation view of a portable shear machine embodying features of the present invention;
FIG. 2 is a sectional view taken along line 2-2 of FIG. 1 with a substantial portion of the ram shown in full;
Other object, advantages and features of the present invention will become apparent as the description proceeds taken in conjunction with the accompanying drawings, in which:
Referring now particularly to FIGS. 1 to 6 of the drawing, the shear machine shown, in general, includes an upright support frame or mast 2, a movable blade 3 arranged for guided reciprocal movement on the frame to perform a cutting function, a vise or clamp assembly including an upper stationary member 4, and a lower oppositely disposed movable table member 5 adjacent the upper edge of the blade holds a work piece, represented at6 inFIG. 2, in position for cutting by the blade 3. The table member S and blade 3 are selectively moved by an operator in an upward vertical direction preferably by separate hydraulic drives regulated by a hydraulic control system hereafter described more fully with reference to FIGS. 7 and 8.
FIG. 3 is a front elevation view of the blade of the machine shown in FIG. 1;
FIG.4 is an end elevation view of the blade shown in FIG. 3;
FIG. 5 is a top plan view of the shear machine shown in FIG. 1 with a portion of the stationary member of the clamp broken away to show one notched portion of the lower table member;
Another object of this invention is to provide a hydraulically powered combined holding and shearing machine having positive upward displacement and downward retracting movement of its blade and clamping portions from hydraulic actuators located beneath the blade and clamp to drive them upwardly with selective regulation of the movement of either as required.
FIG. 6 is a rear end elevation view of the shear apparatus shown in FIG. 1 with a portion of the frame and spacer bar broken away to show interior parts;
FIG. 7 is a schematic diagram of a high-pressure hydraulic control system for the machine shown in FIG;
FIG. 8 is a schematic diagram of a low-pressure hydraulic control system for the machine of FIG. 1.
Present day small plant installations such as machine shops, fabricator plants and repair shops frequently require the rapid cutting of a variety of materials of special shapes. While some hydraulically powered shear machines have heretofore been provided for these applications they have not been entirely satisfactory and particularly have not been especially suited for meeting small plant requirements. Accordingly, an object of this invention is to provide a simple, durable, economical and versatile shear machine capable of severing sheet or rod-type material of a wide variety ofshapes.
Frame or mast 2 is preferably formed as an integral member, such筒，by casting and is shown to comprise oppositely disposed upright left and right side portions 11 and 12 when viewed from the front in FIG. 1, an overhead portion 13, an intermediate cross portion 14, a central die support portion 15 and base portion 16.
ll another object of this invention is to provide a portable unitary combined holding and shear machine which may be readily moved to the location needed.
In accordance with this invention there is provided a shear machine including an upright mast arranged for guiding ablade in a reciprocal stroke by forcesappliedfroma drive,preferably hydraulic, mounted on the machine below theblade to drive the blade upwardly. The blade has a pair of cutting edges disposed in spaced relation thereon with cooperative adjoining stationary blade edges in the form of interchangeable dies providing a pair of blade sets for cutting material of different types and shapes. A clamp holds the work in selected positions for one blade set and has one jaw driven upwardly preferably by a hydraulic drive. The drives are coordinated for conjoint or independent actuation by control systems, a low-pressure system employing an accumulator to actuate the clamp independently of the motor and a booster in blade drive line to increase the pressure on the clamp.
The central portion 15 is generally o:f an inverted U-shape providing a central aperture 15' in the frame which aligns with the aperture of the blade and an upper aperture 15" between the central portion 15 and the overhead portion 13. Left and right side outrigger portions 17 and 18 extend laterally and outwardly of the side portions and a rearward extension 16 of the base portion 16 serves as a base support or bed for the hydraulic control system to be hereinafter described. For some applications where added mobility is desired, the base portion 16 may be provided with wheels or casters 19.