信息系统和成本控制 文献翻译
外文参考文献翻译-中文
外⽂参考⽂献翻译-中⽂基于4G LTE技术的⾼速铁路移动通信系统KS Solanki教授，Kratika ChouhanUjjain⼯程学院，印度Madhya Pradesh的Ujjain摘要：随着时间发展，⾼速铁路（HSR）要求可靠的，安全的列车运⾏和乘客通信。
为了实现这个⽬标，HSR的系统需要更⾼的带宽和更短的响应时间，⽽且HSR的旧技术需要进⾏发展，开发新技术，改进现有的架构和控制成本。
为了满⾜这⼀要求，HSR采⽤了GSM的演进GSM-R技术，但它并不能满⾜客户的需求。
因此采⽤了新技术LTE-R，它提供了更⾼的带宽，并且在⾼速下提供了更⾼的客户满意度。
本⽂介绍了LTE-R，给出GSM-R与LTE-R之间的⽐较结果，并描述了在⾼速下哪种铁路移动通信系统更好。
关键词：⾼速铁路，LTE，GSM，通信和信令系统⼀介绍⾼速铁路需要提⾼对移动通信系统的要求。
随着这种改进，其⽹络架构和硬件设备必须适应⾼达500公⾥/⼩时的列车速度。
HSR还需要快速切换功能。
因此，为了解决这些问题，HSR 需要⼀种名为LTE-R的新技术，基于LTE-R的HSR提供⾼数据传输速率，更⾼带宽和低延迟。
LTE-R能够处理⽇益增长的业务量，确保乘客安全并提供实时多媒体信息。
随着列车速度的不断提⾼，可靠的宽带通信系统对于⾼铁移动通信⾄关重要。
HSR的应⽤服务质量（QOS）测量，包括如数据速率，误码率（BER）和传输延迟。
为了实现HSR的运营需求，需要⼀个能够与 LTE保持⼀致的能⼒的新系统，提供新的业务，但仍能够与GSM-R长时间共存。
HSR系统选择合适的⽆线通信系统时，需要考虑性能，服务，属性，频段和⼯业⽀持等问题。
4G LTE系统与第三代（3G）系统相⽐，它具有简单的扁平架构，⾼数据速率和低延迟。
在LTE的性能和成熟度⽔平上，LTE- railway（LTE-R）将可能成为下⼀代HSR通信系统。
⼆ LTE-R系统描述考虑LTE-R的频率和频谱使⽤，对为⾼速铁路（HSR）通信提供更⾼效的数据传输⾮常重要。
企业成本控制外文翻译文献
企业成本控制外文翻译文献(文档含英文原文和中文翻译)译文：在价值链的成本控制下减少费用和获得更多的利润摘要：根据基于价值链的成本管理理念和基于价值的重要因素是必要的。
首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。
其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。
因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。
关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。
这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。
然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。
很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。
换句话说，这至少不能从根本上解决它。
因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。
所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。
基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。
会计内部控制中英文对照外文翻译文献
会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制系统披露—一种可替代的管理机制根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。
传统上，治理机制已经被认定为内部或外部的。
内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。
外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。
各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。
内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。
这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。
尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。
由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。
成本管理外文文献及翻译
成本管理外文文献及翻译关键词：成本管理管理措施在市场经济条件下，随着全球经济一体化的发展，市场竞争日趋激烈，企业利润空间缩小。
在这种情况下，业务成本的高低水平，直接决定企业的盈利能力和竞争实力的大小。
因此，加强企业成本管理业务已经成为一个生存和发展的必然选择。
从成本管理的目的来看，许多企业局限于降低成本，但较少从成本效益的降低来着手，主要依靠储蓄成效方面来实现的，不能合乎成本效益。
传统的成本管理目的已经减少，以降低成本，节约成本为基本手段。
从成本管理的角度来分析这一目标成本管理，不难发现，成本降低是有条件和限制的，在某些情况下，成本控制可能导致产品质量和企业效益下滑。
此外，绝大多数企业在成本管理也都缺乏整体观念，大多数公司都有一个共同的现象，那就是，依靠财务人员进行管理成本。
在成本管理过程的实施中，一些企业只注重成本核算，一些企业领导只关心财务和成本报表，从而使用报表来管理成本。
这种做法虽然减少了成本的一定作用，但归根结底，成本会计或事后控制，没有做到在成本控制和过程控制发生之前，不可替代成本费用管理。
（三）成本信息严重失真在中国，有相当数量的企业有成本信息不真实的情况下，这种状况正在恶化。
成本信息失真主要是由以下原因引起：首先，成本仅在材料，人工，制造费用的环节成为了一个焦点，现代企业的产品开发正在日益增加，却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品，对这些产品不完整的，不正确的评价，在整个生命周期成本效益过程起着非常重要的作用。
第二是成本核算方法不当造成的失真。
一个高度劳动密集型企业，在过去几年中，简单的假设（即直接人工小时或生产为基础分配间接费用），通常不会严重的引起扭曲产品成本的核算。
但在现代制造业环境中，直接劳动成本所占的比例显著下降，而制造成本的比例大幅增加，因此，使用传统的成本计算方法会产生不合理的行为，利用传统的成本核算，在产品成本信息中将导致严重的扭曲，使企业错误的选择产品的方向。
电子商务供应链管理中英文对照外文翻译文献
电子商务供应链管理中英文对照外文翻译文献(文档含英文原文和中文翻译)翻译:电子商务对动态供应链管理的影评价摘要最近，互联网及相关信息和通信技术（ICT）使得成本效益的信息能够在供应链的独立各方之间传播．新的供应链战略，如供应商管理库存（VMI业务）协同规划，预测与补货（CPFR），有效消费者反馈（ECR），已开始利用这些新的沟通渠道，特别是在供应链的零售终端．电子商务加强了供应链上的制造商和材料零组件供应商，他们以前不能被很好理解和开发．本文的目的是建立供应链模式的电子商务使信息和通讯技术（ICT）的影响量化，特别是其对动态行为的影响．论文包含简单却充满活力的模型，其对将要实施的供应链动态行为模式下的电子商务提出了相当数量见解．关键词供应链管理动力学；电子商务；EPOS(创新电子支付系统)；供应商管理库存；网上购物1. 总述当ICT型的电子商务提出，让供应链中的企业共享市场信息，使得“1-2-1企业”成为可能时，（Peppers&Rogers，1997）几乎没有分析或可量化的证据证明它真正会在配送顾客所需上提高企业的整体绩效．通常的建议是，通过ICT在供应链中的所有企业传递供应链中的信息会提高企业绩效．事实上，最近的研究（Hong-Minh et al.,2000）已经表明，通过供应链的“啤酒游戏”（Ster man，1989年），企业之间简单的传递信息会有一个不利的影响．这是由于伴随着更多的可用信息，调度程序需要知道如何处理它．有很多种方法能使创新的信息流在供应链里得到应用．Kiely（1998）提供了一个良好的起点，他特别强调用需求数据来达到预测的目的．在这篇文章中我们分析4个能够成立的ICT方案的影响，此项分析使通过调查牛鞭效应（Letal,1997a,b）用两种不同的方法把它们传统的供应链加以比较．第一种办法是根据管理飞行模拟器的结果分析啤酒游戏．第二种方法是基于一个量化Z变换分析，其中的应用工具是Disney和To will（2002）高度提倡的．比较和对比这两种方法的目的是评价电子商务在供应链动态质量评估方面的影响．“牛鞭效应”是一项重要措施，因为它是体现出了一个表现不佳的供应链的症状．（琼斯和西蒙，2000年）．“牛鞭效应”是一个生产适应成本的代理办法（Stalk and Hout，1990年），并表明持有“以防万一”的库存的意义是为了缓和不明因素．牛鞭效应相当多以实验和观察为依据的证据包括最近的例子显示：供应商两级订单的粮食部门上游的数据是电子销售点（EPOS）的数据的10倍（Jones and Simons,2000）．汽车部门收入订单和供应商只有一个单一的梯队供应链的差异比率大概是1：2（Naim et al.,2002）．这5个供应链战略是：传统供应链战略——即在供应链上四个"串联"的梯队．网上购物——即分销网络是单道的，信息和物品 在最终消费者和产品供应商之间直接流动．缩减型供应链——即供应链里的一个梯队被移除．供应商管理库存（VMI）——这是模拟通过对供应链里的双方企业制定议定书，给予必要的库存和销售信息，权力和责任给供应商，以便管理客户的库存．电子销售点（EPOS）——市场资讯在供应链中的所有企业之间互传．尽管各种电子商业的情况，可以由四个组四个硕士课程学生根据自己的学识在这两个学术和实践上进行战略的审查或者执行．正是这些大师的学生在实施啤酒游戏．2. 方法论改进个别制造商和供应链的动态行为的研究已是人所共知．最近期的研究方法，可分为下列四类：管理游戏：例如啤酒的游戏对于说明的不同供应链战略的益处来说是有用的．这是麻省理工学院于五十年代末发明的．（sterman，1989）从游戏本身来说，游戏中大致没有什么可以被严格证明．从这个意义上说，游戏是有限制的．但他们确实提供了有价值的证据，并是一个良好的学习手段．其他作者扩展或用计算机处理了啤酒游戏包括van Ackere et al（1993），Kaminsky和Simchi-Levi（1998），Lambrecht和Dejonckheere（1999）．实证研究:很多位作者调查了ICT的冲击对供应链的影响．包括Holmstromm（1998），Fransoo和Wouters（2000），Kaipia，Holmström和Tanskanen（2000）．然而，此种贡献在已知战略实施以后，量化了改进性能，即不存在预测要素和集，并且研究的焦点就是要找出最佳做法．不幸的是，它并非总是能够比较信息和通信技术的推行策略，其直接原因是由于这些策略在不同性质的环境中实施．统计：这种类型的贡献，通常提供关于需求的特性的影响的统计见解 ，例如标准差和相关性，以及供应链特性，例如首要时间和库存成本中的信息路径和牛鞭效应或需求扩增．统计方法经常被用来量化真实情况的表现．然而，这些方法未能表现出如何减少或消除有害的动态影响，如“牛鞭”，并很少得到从技术上深入探讨影响系统结构性能的原因和结果．这种类型最近的重大贡献包括Lee, So and Tang （2000）,Chen, Ryan and Simchi-Levi （2000），Chen，Drezner，Ryan and Simchi-Levi（2000）．模拟与系统动力：它是由Forrester（1961）提出，是一种在大型非线性系统内调查动态效果方法，且不诉诸复杂的数学控制理论模型（Edghill和Towill，1989年）．仅用模拟方法虽然繁琐，费时，且只提供有限的洞察力（Popplewell和Bonney，1987），但它们确有先发优势，能在模型非线形的同时避免复杂的数学．以前利用模拟所做的工作是非常多产的，其中包括（但绝不仅限于）Forrester（1961），and Coyle（1982）,他研究了传统的供应链结构，Cachon andFisher（1997）和Waller,Johnson和Davis （1999）他们研究过VMI．连续控制理论技术:用于生产和库存控制．首先由1978年诺贝尔经济学奖得主赫伯特西蒙（由于他在工作机构动态上的出色研究）第一次提出．西蒙（1952）描述了如何使用线性确定性控制理论来进行生产和库存控制．Axsäter（1985）陈述了一个有用的对于早期工作的评论性论文，总结了这个领域的优势和和劣势．他的结论是，控制理论“说明了非常好的动态效果和反馈”，但不能解决测序和生产批量的问题．瑞典的Linkoping 大学的生产经济学学院的大量研究已被记入文献．他们已经在运用拉普拉斯变换和经济技术，如MRP系统（Grubbstrom,1967）的净现值．连续控制理论受到这样的困扰，即一些调度和订货情况本来就是离散的，而且离散时间的延误的连续表述在数学上是很复杂的．离散控制理论，能够很有效地对抽样数据系统进行调查．例如：调度和订货系统和本质上离散的计算机系统Vassian（1955）从西蒙在连续领域的工作中得到灵感，采用离散控制理论研究了一个生产调度算法．De Winter （1966），在关于新型的供应链结构可能仅有的两个成果的其中之一里，寻找一种用在海军供应链上的集中控制存货．Deziel和Eilon（1967）描述了一个重大的应用．Burns和Burns and Sivazlian（1978）研究一个拥有四个级别的使用的Z变换的传统供应链．Bonney和Popplewell（1988）研究了MRP系统．Dejonck heeretal.（2003a），一直在用Z变换调查共同控制结构中共同预测机制的牛鞭表现．Disney（2001）一直采用离散控制理论来调查供应商管理库存供应链．离散控制理论的缺点在用到数学的时候往往涉及冗长而乏味代数操控．本文中所涉及的方法都是用来分析结果的．例如啤酒游戏的结果，或是在各种情况的ICT下决定牛鞭效应的范围和程度．将这些分析与以前公布的结果进行直接比较，（Hong-Minhetal.，2000）得到了相违背的结果．啤酒游戏的结果包括结构性问题和人类行为方面的问题．后者特征可能包括游戏玩家对游戏理解不够，不确定性决策和错误以及从顾客到供应商订单传送中出错．这时候分析型的Z变换方法被用来比较目标和结果，并用它来推导出供应链牛鞭效应中确定性的反馈系统结构的影响．如果认为ICT 系统将处理供应链中数量庞大的信息交易，并且管理例外的情况时人为干扰影响是有限的．那分析方法就更为重要了．3. 五种供应链的描述这五种供应链研究的设想由下进行总结．下面是对每种供应链的简短说明．3.1 传统供应链传统供应链的特点是由4个“串联”起来梯队组成一个供应链．每个梯队只接收有关当地库存水平和销售的信息．然后每个梯队按照当地供应商的存货水平，销售情况及以前的未取货订单来制定定单（Sterman,1989）．3.2 缩减型供应链缩减型供应链是指供应链中的梯队减少了．例如对于的供应链来说，这就代表了零售梯队已经融入于信息和物质流．这是一个用ICT 来缩减梯队的供应链．作为提高供应链的动态性的有效机制，梯队缩减已经被Wikner,Towill和Naim（1991）确认．3.3 网上购物网上购物是指生产商直接从最终消费者那里接到订单（可能像戴尔一样通过互联网），并在生产和分销的第一时间将产品直接邮购给最终消费者．这样的供应链策略与传统的仅一个梯队的供应链具有相同的基本结构．3.4 EPOS可用型供应链EPOS可用型供应链是指最终消费者的销售对于供应链中的所有成员都是可见的．例如，在很多杂货供应链中，通过互联网可以获得EPOS数据．这些数据或是直接从零售商那得到的或是通过第三方得到的．供应链成员可用这些数据对未来的情况进行预测．具体来说，在这种策略中，每个梯队可以用最终消费者的销售作为自己的规划建议，但每梯次仍然需要提供（如果可能的话）他的客户所订的货物．Dejinckheere，Disney，Lambrecht 和Towill（2001）从Mason-Jones（1998）的模拟方法中得到启发，利用Z 变换对这项策略已经进行了全面调查．3.5 供应商管理库存（VMI）VMI具体表述如下：在一个有两个梯队的VMI的关系中供应商（分销商）管理，消费者（零售商）的库存．分销商拥有零售商的销售和库存水平的资料．在此情况下零售商并不给分销商下订单，而是零售商相信分销商供给足够数量的库存来保证零售商有足够的（不是太多）库存．VMI策略的支持者有DisneyHolmstrom，Kaipia和Towill（2001），他们支持供应链中的VMI梯队．在这种情况下，其他的梯队（仓库和工厂）按传统的模式运行．4. ICT对供应链动力学的影响4.1 啤酒游戏的结果Hong-Minh et al.（2000）分析了四个不同的团队采用四种不同的供应链策略的结果，其中的一个团队采用的是前面描述果过的EPO S型供应链．虽然研究结果表明信息共享好处多多，（Mason-Jones and Towill,1997）,令人惊讶的是EPOS策略的效果是最差的．当EPOS策略减小了供应链里牛鞭效应的程度是，作为代价的是长时间的存货积压（负的净存货）．得出的结论是虽然市场信息及时的在供应链的各个梯队得以分享，供应链里的各方仍有他们自己的订货规则．这就是说，各方没有共同协作．虽然共享市场信息确实是一件好事，但只有把它作为一个商定的整体供应链的决策策略的一部分时，它才会产生收益．（Mason-Jones,1998）为了测试这一假说，EPOS 策略被加上一些特性后重新运行，这些策略包括所有的参与者参与协同规划，预测与补货,也就是CPFR ．作为一个涉及16名学生的国际运输方向的硕士课程，啤酒游戏也由目前的作者运行两次．第一次的啤酒游戏按传统模式运行．那就是，啤酒严格按Sterman （1989）所定的规则运行 ．第二次的啤酒游戏在学生团结协作下进行．不同的集团重新制定了四个不同的ICT 供应链策略．第一届四阶段时期，需求模式（即所有集团回应）被由一个8面骰子随机抽出，从时间5（两个游戏中指25）需求由一个20片面的骰子产生．为了达到本文的目的，我们对第二组的结果进行了分析．不同的绩效措施被从游戏收集，他们已被总结成方程式1（Chenetal ,2000）．2222//CONS ORATE CONS CONS ORATE ORATE i i i i Bullwhip σσμσμσ==这个等式给了衡量牛鞭效应的方法.除了牛鞭措施的衡量，我们还在啤酒游戏中采用了典型性能指标，那就是库存成本．每得到一件货物的库存罚0.5英镑，每少一件库存花费1英镑．股票出招致费用£1.00．库存成本是一个重要的度量因素，因为它最终决定我们能在何种程度上满足顾客以及确定过期库存的危险型．严重的积压成本是有道理的．因为无论我们将供应链的波动程度控制的多么好，如果我们不能满足最终消费者的话，我们最终会被行业所抛弃．游戏的结果汇总在附录中．库存费用作为一个正常能被达到的相对排名从而在在某一特定的供应链策略的实际梯队数量中独立出来．因此，我们将惩罚有较少梯队的供应链．此外，两种EPOS 的结果都会被显示出来．第一个是在研究中做过并在本文中描述过的，它被定义为EPOS-CPFR ,第二个（叫作EPOS-no CPFR ）是基于被Hong-minhetal.（2000）记录的有确切结果的EPOS．EPOS-CPFR在最少化方面做的很好，而事实上它就是减少供应链的牛鞭效应．但是，对于EPOS- no CPFR,要支付更多的库存成本，这主要是由于供应链中有长期的存货．除了使存货成本正常化，消除一个梯队或许多梯队的策略仍优于其他的选择．如以前所报告的（例如，见Wikner et al.，1991），消除一个梯队就消除了一个决策点，并减少了总成本．比EPOS-CPFR的结果更令人惊讶的是VMI的情况为既有最差的存货持有成本又有最坏的牛鞭效应．很明显，在游戏中可以看出，尽管提供了详尽的记录议定书的规定，游戏成员在贯彻落实这一构想时存有问题．4.2 Z变换评价我们再一次使用式1以确定牛鞭因素在I级，因为它为提供了一个封闭表达式，使牛鞭能够通过一个Z变换方法而确定下来（Disney Towill, 2002），对牛鞭效应进行量化的学者有（Chenetal, 2000）．我们用平方脉冲响应方法来确定每一个供应链策略所产生的牛鞭效应的大小．这种方法是由Disney和Towill（2002）创造的．总的来说，常用的供应链模式可归纳如下：除非对具体战略进行模式化是必要的，生产决策具有有序规则 ，它是基于平均需求的总和，目标商品库存和实际库存中的一小部分的差别，以及目标运输库存与实际运输库存的结构之间的一小部分的区别（John，Naim 和Towill，1994年）．这这个结论是适当的．因为Naim和Towill（1995）已表明，这是相等于sterman的（1989）锚定和调整启发式，这个式子能够在玩啤酒游戏中复制人的行为，这是众所周知的．使用Eziel和 Eilon在定序规则里的设置（Disney和Towill，2001年和2002年）可使复杂的数学操控减少．这是正确的，因为Disney和towill（2002）已证明这是一个具有重要的可取的动态特性的一般apiobpcs模式的子集．数学工作也得到了进一步简化，这是通过设置在订货规则里指数预报的平均年龄相等于在两个反馈回路中的逆增益()ti1/减1，并确定了制作/发行的筹备时间相等于两种秩序的时期．这些是为了尽量避免在牛鞭表达式中的极高阶多项式．VMI 的具体情景蓝本是供应商管理其客户的库存水平，并致力确保该存货水平保持在（经共同商定）最低和最高水平之间．尤其是，最低及最高水平不会随时间而改变时．这种情况导致两个梯队的供应链运行起来就像具有一个梯队的供应链，Disney （2001年）．我们可以从Disney （2001）那获得对供应商管理库存及其变种的更多信息（尤其是当最低及最高水平随着时间变化）．我们的研究结果概述于下．有两个基本牛鞭非公开形式：一为传统，缩减，电子购物和VMI 的供应链模式，另一个为EPOS 供应链模式．我们可以从下得出结论，当订货样式逐渐流向了供应链中的传统供应链，牛鞭将普遍增加．不过我们注意到，通过仔细观察，当接近4i T 时，流向供应链牛鞭效应反而会降低．消除一个梯队，很明显可以除掉牛鞭的根源，因为一套秩序变通是根本无法进行的．有效地消除整个销售网络可使工厂订单率像传统的供应链的第一梯队一样迅速有效．虽然是一个“低科技”的ICT ，移除两梯队的策略在概念上是简单易懂的．由于这些战略不要求调度器的新的行为，所以也许可以解释为何它们在啤酒游戏产生了有利的结果．不过，他们也存在严重的缺点，在实际供应链中消除零售商，分销中心和批发商也就意味着消除了和顾客的近距离接触．所以除非顾客已经准备好接受不呢个近距离接触的弊端，（因为他们可能用书籍或电脑来完成），这个策略就不可能使用．在VMI 的供应链中，我们可以使得两个梯队表现的和一个单一的梯队一样．事实上，我们没有理由不能拥有一个四梯队的VMI 策略，并使得四梯队像一个单一的梯队那样行动． 因此VMI 被用来获得良好的动态订货，并提供与顾客接触的机会．这也许可以解释为何该策略经常被发现用在杂货供应链中．然而EPOS 策略与其他的策略相比，具有一个本质上不同的订货结构，所以我们需要一套新的封闭形式．但是我们可以看到，我们可以从EPOS中得到与VMIJ几乎相同的绩效表现．而且EPOS策略可以与顾客近距离接触，因此将具有更广泛的用途．5. 结论我们依据单一产品或者累计产品类型提出结果．这个结果当评估ICT 对多种产品的影响时一样有效．研究表明，有必要采取适当的分类政策，以便于汇总产品到各类以动态行为为基础的市场（Naimetal.，2002）．不同的产品类型可能需要不同的订货政策（Evansetal.，1998）或信息富集策略（Mason-Jones and Towill,1997）．我们采取了两种不同的做法来了解ICT对供应链动力学的影响．该Z 变换分析表明有可能创新型的ICT将超越其它策略．但啤酒游戏结果显示ICT增加了人的决策复杂程度，即使清楚所提供的界定协议，也是很难的．因为有太多的信息和和计算需要管理．啤酒游戏还表明，如果对ICT协议管理不善，会增加库存成本．我们的结论是，虽然啤酒是在一个模拟和简化的环境中进行的，但像真实世界一样，人们需要决定哪些结果是不能被立即预知的．Sterman（1989）就表示，在这样的一个环境中，人们并不善于决策．虽然ICT为提高供应链的透明度提供了机会，但同时也创造了一个更复杂的环境使得当人们确实要加以干预使，决策变得更为困难．在传统的打啤酒模式和实施电子商务纲要之间可能有一个供游戏的人通过的学习曲线．电子商务实施纲要显示如果确实存在着学习曲线，那么就表明在简单的情况下学习曲线能够让参与者更快的进步．还有一种可能性是实施者在实施他们的电子商务战略时雄心勃勃．同时，这是不同于真实世界的．公司往往可能在执行新技术时超过了自己的能力和资源以至于太先进的满足了他们的需要，或者是由于在本质上属于资源密集型而无法执行和操作．由于很难保证每个人都受过适当训练，以应对ICT议定书的规定，有必要设计强有力的ICT系统以尽量减少人类干扰．反过来说，在需要人类的互动时，需要用哪些具体信息资源来做出那些特别的决定，这些要求是显而易见的．同时，在现有技术条件下，ICT系统很难处理例外情况，例如旷工或工厂停产．因此需要适当简化程序来使人机交互简单化，以管理例外情况．附录A在不同的供应链中量化牛鞭使用Z变换方法，如表2所示．原文:Assessing the impact of e-business on supplychaindynamicsAbstractThe Internet and related information and communication technologies (ICT) have recently enabled the cost-effective dissemination of information between disparate parties in the supply chain. New supply chain strategies, such as vendor managed inventory (VMI), collaborative planning, forecasting and replenishment (CPFR) and efficient consumer response (ECR), have begun to exploit these new communication channels, principally at the retail end of the supply chain. The impact of the e-business enabled supply chain on manufacturers and materials/component suppliers is,however, less well understood and exploited. This paper is aimed at establishing e-business enabled supply chain models for quantifying the impact of ICT, in particular its effect on dynamic behaviour. The paper concludes that simple, yet robust, models enable considerable quantitative insights into the impact of e-business on supply chain dynamic behaviour prior to their implementation.Keywords Supplychaindynamics；Lommerce；ullwhipZQS；Vendormanage dinventory；Shopping1. IntroductionWhile information and communication technologies (ICT) in the form of e-business is advocated as an enabler to the 1–2–1 enterprise (Peppers andRogers, 1997) by allowing market place information to be shared by all businesses in the supply chain, there is little analytical or quantifiable evidence that it will actually improve the overall performance of the enterprise in delivering customer wants. It is usually proposed that passing information to all businesses in the supply chain via ICT will improve performance. In fact, recent research (Hong-Minh et al., 2000) has shown, via the supply chain ‘‘Beer Game’’ (Sterman, 1989), that simply passing information on to businesses can have a detrimental effect. This is due to the fact that, as well as having more information available, schedulers need to know what to do with it.There are many ways in which innovative information flows could be used within supply chains. Kiely (1998) provides a good starting point, specifically focusing on using demand data for forecasting purposes. In this paper we analyse the impact of four ICT enabled scenarios by investigating the bullwhip effect (Lee et al.,1997a, b) using two different approaches and comparing them to a traditional supply chain. The first approach is based on an analysis of the results of a management flight simulator, the Beer Game. The second approach is based on a quantitative z-transform analysis using the tools highlighted by Disney and Towill (2002). The aim is to compare and contrast the two approaches qualitatively to assess the implications of their evaluations of e-business scenarios on supply chain dynamics.Bullwhip is an important measure, being symptomatic of a poorly performing supply chain (Jones and Simons, 2000). It is a surrogate measure of production adaptation costs (Stalk and Hout, 1990) and implies the inclusion of ‘‘just-in-case’’ stock holding to buffer against uncertainties. There is considerable empirical evidence of bullwhip including recent examples in the: * food sector where the supplier orders two tiers further upstream varied 10 times more than the electronic point of sales (EPOS) data (Jones and Simons, 2000).* automotive sector where the ratio of the variance between incoming orders and order to suppliers at just a single echelon in the supply chain was 1:2 (Naim et al., 2002).The five supply chain strategies considered are:* Traditional—in which there are four ‘‘serially linked’’ echelons in the supply chain.* e-Shopping—where the distribution network is by-passed and information and materials flow directly between the end consumer and the product suppliers.* Reduced—where an echelon in the supply chain had been removed.* Vendor managed inventory (VMI)—that is simulated by developing a protocol positioned between two businesses in the supply chain that gives the necessary inventory and sales information, authority and responsibility to the supplier in order to manage the customer’s inventory.* EPOS—where information from the market place is transmitted to all enterprises in the supply chain.Although various e-business scenarios are available the above were chosen by four groups of four Masters Programme students based on their review of commonly quoted and/or implemented strategies in both the academic and practitioner literature. It was these Masters students who implemented the scenarios in the Beer Game.2. MethodologyResearch on improving the dynamic behaviour of individual manufacturing businesses and supply chains is well known. Most recent research methodologies may be categorised as:* Management games: Tools such as the Beer Game that was developed at MIT at the end of the 1950s (Sterman, 1989), are useful to illustrate the benefitsof different supply chain strategies. Games are limited in the sense that generally nothing can be rigorously proved from the game in itself, but they do provide a valuable source of anecdotal evidence and are a good learning device. Other authors have extended or computerised the Beer Game including van Ackere et al. (1993), Kaminsky and Simchi-Levi (1998), and Lambrecht and Dejonckheere (1999a, b).* Empirical studies: A number of authors have investigated the impact of ICT on the supply chain including Holmstr .om (1998), Fransoo and Wouters (2000), and Kaipia et al. (2000). However, this type of contribution looks at quantifying the improvement performance of a known strategy after its implementation; that is, there is no predictive element and the focus of the research is to identify best practices. Unfortunately, it is not always possible to compare ICT implementation strategies directly due to the varying nature of the environments they have been implemented in.* Statistical: This type of contribution typically provides statistical insights about the impact of demand properties such as standard deviation and correlation, and supply chain properties such as lead-times and information paths on inventory costs and the bullwhip effect orTdemand amplification. Statistical methods are often used to quantify the performance of real situations. These methods however, fail to show how to reduce or eliminate the detrimental dynamic effects, such as ‘‘bullwhip’’, and insights into the causes and effects of system structure on performance are rarely obtained in depth from the technique. Recent significant contributions of this type include Lee et al. (2000) and Chen et al., (2000).* Simulation and system dynamics: This approach was advocated by Forrester (1961) as a method of investigating the dynamical effects in large non-linear systems without resorting to complicated mathematical control theory based models (Edghill and Towill, 1989). Simulation approaches alone suffer。
成本控制中英文对照外文翻译文献
成本控制中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity , then, is essentially a managerial and supervisory function .Control consiets of those actions necessary to assur e that the entity’s resources and operations are focused on attaining established objectives , goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizeds the quantity of output , and provides managers with objective information about employee performance . Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords : Cost control, Applications, Control reports, Standards, Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goal and objectives. Management’s guidance takestwo forms of control: (1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards ofsuccess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management todesign control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from thestandard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report toencompass a period in which management can take useful remedial action. In addition, accountingdisseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards andpractices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a Decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objectiveinformation about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.译文：成本控制成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。
工程管理专业外文文献翻译(中英文)【精选文档】
xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）: xxxxxxxxxxxx专业: xxxxxxxx学生姓名: xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的,仍有一些缺乏理解。
所以我们决定描述它是如何工作的.理论上，项目成本控制不是很难跟随。
首先，建立一组参考基线。
然后，随着工作的深入，监控工作,分析研究结果,预测最终结果并比较参考基准。
如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。
如果最终的结果确实不符合基线计划，你可能不得不改变计划.更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。
但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。
正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。
所以，要跟随项目成本控制在整个项目的生命周期.同时，我们会利用这一机会来指出几个重要文件的适当的地方。
其中包括商业案例，请求（资本)拨款（执行），工作包和工作分解结构，项目章程（或摘要),项目预算或成本计划、挣值和成本基线。
所有这些有助于提高这个组织的有效地控制项目成本的能力。
业务用例和应用程序（执行）的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时,项目成本控制才是最有效的。
这意味着他们在主要阶段的关键决策点之间行使职责。
他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。
在项目的概念阶段•每个项目始于确定的机会或需要的人.通常是有着重要性和影响力的人,如果项目继续,这个人往往成为项目的赞助。
【计算机专业文献翻译】远程教育
届毕业设计（论文）英文参考文献英文文献1：Management Information Systems: Do they give manufacturing organizations what they want?文献出处，年，Vol.卷(期) Journal of Materials Processing Technology,1996,61作者： Daniel Wybrow, Pate Cameron-MacDonald英文文献2：Database research faces the information explosion文献出处，年，Vol.卷(期) Communications of the ACM,1997,40作者： Henry F.Korth, Abraham.Silberschatz学生院系专业名称学生班级学生学号学生姓名学生层次本科发展中国家的远程教育：有人计算过成本—效益吗？Stephen Ruth and Min Shi, George Mason University, Virginia, USA远程教育已成为教育和区域发展战略与规划的一个主要问题.对于学院的管理者来说这是一个完全可能的用来部署给学生新的资源来源。
对于企业来说它不但改变了传统的教育方法并且是盈利的新来源。
对于跨国组织如联合国开发规划署（UNDP）或者世界银行，远程教育有可能提供宝贵的知识资源给一些地球上最贫穷国家,同时拉动新生通用基础设施的增长。
本文采取简单冷静的观点看待发展中的远程教育。
远程教育是信息通讯科技(ICT)讨论的一个重要的课题。
因为这是一个不但是个媒介也是一项事业。
作为一个媒介它承诺提供知识给世界上最穷的国家，作为一项事业它对许多ICT意味着一项崇高的事业,就像AlfredBork 说的"一个新的学习典范."对于那些认为对世界上最贫穷的国家来说教育是最重要的目的的人来说，也许远程教育是完成一个奇迹,改革飞跃最重要的方法。
英文科技文献翻译
英文文献翻译二〇一二年五月三十日Integrated wiring systemModern science and technology progress has made rapid development of computer and network technology, provides a more powerful computer processing capacity and network communication ability. The computer and network communication technology can greatly improve the modern enterprise production management efficiency, reduce the operation cost, and makes the modern enterprise can obtain more effectively and timely decision market information, provide more quickly, more satisfactory service to customers, in the competition. The computer and network communication technology has become a key factor in the success of the company.Integrated cabling system in order to meet the development needs is specially designed a set of cabling system. For modern buildings, such as the body, it adopted a series of nerve of high quality standard, modular combinations of material, the voice, data and image and control signal system using uniform transmission media, through comprehensive, integrated unified planning design in a set of standard cabling system in modern architecture, the three subsystems will connect organically, and system integration for the modern architecture provides a physical medium. Structured cabling system can directly related to the success of the modernization of the building, choose a high quality of integrated wiring system is of vital importance.Computer and communication networks are dependent on wiring system as the physical basis of network connections and information transmission channel. The traditional single application on a particular special layout techniques, lack of flexibility and development of, can not meet the rapid development of modern business needs of network applications. The new generation of structured cabling systems provide the user the required data, voice, fax, video and other information service connections, which allows voice and data communications equipment, switching equipment, information management systems and equipment control system , security system connected to each other, but also to make these devices with external communication networks. It includes the building to the external network or phone line connection Bureau,with the work area of voice or data terminals associated with all the cables and wiring components. Cabling system composed by different series of components, including: transmission media, line management of hardware, connectors, sockets, plugs, adapters, transmission electronic circuits, electrical protection equipment and support. Compared with the previous wiring, cabling system features can be summarized as:Practicality: after the implementation of cabling systems will be able to adapt to the modern and future communication technology development and implementation of voice, data, unified communications, signal transmission.Flexibility: wiring system can satisfy the requirements of various applications, information points to any connection of different types of terminal equipment, such as telephone, computer, printer, computer terminal, electric machine, various sensors and image monitoring equipment.Modularity: integrated cabling system in fixed in buildings, the level of all cable connectors are basic type of the standard, all voice, data and interconnection of building automation, network and image, with convenient use, equipment, change, management and expansion.Scalability: integrated wiring system is for future expansion, more use, easy to expand into new equipment.Economy: the integrated wiring system enables managers, and at the same time, reduce the modular structure, work because of the difficulty of future changes greatly reduced the cost or moving system.General: to meet the standard of international communication and computer network topology structure, can adapt different transmission speed communication can adapt to the requirement, can support and accommodate various computer network operation.1 workspace subsystemPurpose is to realize the workspace terminal equipment and level of connections between subsystems, the terminal devices connected to the information socket connection cables. Workspace used computer, networkequipment is distributed (on), telephone, or may alarm detector, camera, monitors, acoustics, etc.2 Horizontal subsystemPurpose is to realize information socket and management subsystem (jumper wire connection between frame), will lead to the management subsystem of user workspace, and to provide users with one accord with international standard pronunciation, satisfy the requirements and the high-speed data transmission information points. The subsystem of information from a job, decorate the socket to the inside of the administrative levels of the cable distribution frames. In the system of transmission medium of UTP (4) shielding twisted-pair cable, it can support the most modern communication equipment. If you need some broadband application, you can use fiber. Information ISDN8 for export by core RJ45 jack (standard), each information socket outlets can be flexibly according to actual application requirements and optional change purposes.3 the management subsystemThis sub-system connected by a cross, composed of interconnect patch panel. Management point of connection means to connect to other subsystems. Cross-connect and interconnect allows communication lines locate or relocate to different parts of the building to make it easier to manage communication lines, so that when the mobile terminal device easily plug. Interconnection distribution frame connections under different hardware sub-floor distribution frame (box) IDF and MDF (box) MDF, IDF can be installed on each floor of the trunk connection between, MDF is usually installed in the equipment room.4 vertical lines subsystemPurpose is to achieve the computer equipment, pabx (PBX), with the management subsystem of control center is building a connection between the main cable, routing. This is usually between two units subsystem, especially in the central point in the public system provides more line facilities. By building the system all vertical lines and more logarithmic cable support hardware, toprovide total distribution frames and main equipment room wiring between floors between the main distribution frames routing. Common medium is multi-cores cable and optical fiber cable twisted-pair.5.Equipment room subsystemThis subsystem is mainly from the devices in the cable, connectors and related hardware support, the role of the computer, PBX, cameras, monitors and other weak and connected to the interconnection of equipment up on the main distribution frame. Equipment includes computer systems, network hub (Hub), network switches (Switch), program-controlled switchboards (PBX), audio output devices, CCTV control devices and alarm control center, etc.6 Buildings subsystem (Campus):The subsystem will be extended to cable a building complex of other buildings of the communications equipment and devices, is part of a structured cabling system to support the provision of buildings in the hardware required for communication between. It consists of cables, fiber optic cable and into the Building Department, over-current over-voltage protection equipment and other related electrical hardware, commonly used medium is optical fiber. Compared with the traditional routing, integrated wiring construction as a modern information transmission system, its main advantages are: Traditional wiring specification due to lack of a unified, user must choose a variety of different application types of cables, connectors and wiring, resulting in duplication of cable laying waste, lack of flexibility and can not support the development needs of the user application re-wiring; integrated wiring system integration requirements of modern architecture transmission of voice, data, video and other information, using international standardized information interface and performance specifications, to support multi-vendor equipment and protocols to meet the rapid development of modern enterprise information application needs.Integrated wiring system, the user can according to actual needs or changing office environment, flexible and convenient way to achieve change and restructuring routes, adjusting the mode of building the network required to fully meet user business needs.Structured cabling system is the star topology wiring methods and standard interfaces, which greatly improves over all network reliability and manageability, significantly reduce system management and maintenance costs. The modular system design to provide a good system scalability and future-oriented application development support, fully guaranteed the user's investment in cabling, providing customers a long-term benefits.Cabling System can solve the traditional wiring methods exist many problems, provides long-term benefits of advanced and reliable solutions. With the rapid development of modern information technology, integrated wiring system will be indispensable to modern intelligent building infrastructure.综合布线系统现代科技的进步使计算机及网络技术飞速发展，提供越来越强大的计算机处理能力和网络通信能力。
外文文献翻译译文
环境管理会计（EMA）是管理会计发展的趋势Christine Jasch摘要：组织机构和会计师们为什么应该关心环境问题？来自供应链、资金提供商、监管机构以及其他利益相关者对于环境绩效及其信息披露的压力，导致组织机构的与环境相关的成本不断增加。
但同时提高环境绩效能够带来潜在的货币利益这一观点也逐渐得到人们的认同，传统的会计实务不能充分提供对于环境管理和与之相关的战略决策所需要的信息。
由于联合国可持续发展事务署下的环境管理会计工作组的成立，以及由它主办的出版物的发行，环境管理会计得到了促进和提升。
最近，国际会计师联合会发行了一份关于环境管理会计的指导性文件，这将进一步推动环境管理会计在会计师中的应用。
这期《清洁生产》杂志的关于环境管理会计的这个特别问题，侧重于它的方法论背景，以及来自澳大利亚、奥地利、阿根廷、加拿大、日本和立陶宛的案例研究经验。
正文：环境问题伴随者相关费用,收入和利益,正被世界上大多数国家的公民,政府组织,合作型领导人给予越来越多的关注.但是,有一个越来越广泛的共识,那就是,传统的会计不能为合理的支持在环境管理责任方面的决策制定提供准确的信息.为了填补这个差距,目前,EMA的新兴领域已经受到持续增加的关注.在19世纪九十年代早期,美国环保署是第一个成立了正式的项目去促进EMA的采纳的国家机构.从那时起,在30个国家的组织已经开始推动和落实EMA的许多不同类型的与环保相关的管理措施. 对于EMA的广泛关注是由于联合国可持续发展事务司对EMA的提倡以及其对EMA书籍的委托出版。
国际会计师联合会决定授权在由联合国科学发展司EMA工作组发表的最早的关于EMA 两本出版物的基础上发展一个关于EMA的指导性文件以整合关于EMA的最好的信息并与此同时进行必要的更新和添加.这个文件既不是有规定的要求的标准,也不是个描述性研究报告.它意在成为一个提供指导性信息的文件,作为监管要求,标准和纯粹信息的中间地带.这样, 它的目标是提供了一个总体框架和EMA的定义是相当全面，这是一致的可能与其他现有的，广泛应用于环境会计框架与EMA必须通力合作，以减少一些就这一重要议题的国际混乱功能。
【计算机专业文献翻译】信息系统的管理
传播媒体必须经过仔细选择，平衡每个媒体的优点和缺点，这个选择决定网络的速度。改变一个已经安装好的网络媒体通常非常昂贵。最实用的传播媒体是电缆，光纤，广播，光，红外线。
本科生毕业设计（论文）外文资料译文
（2009届）
论文题目
基于Javamail的邮件收发系统
学生姓名
学号
专业
计算机科学与技术
班级
指导教师
职称
讲师、副教授
填表日期
2008年 12月 10 日
信息科学与工程学院教务科制
外文资料翻译（译文不少于2000汉字）
1．所译外文资料：信息系统的管理Managing Information Systems
数据共享是网络的重要应用之一。网络可以共享交易数据，搜索和查询数据，信息，公告板，日历，团队和个人信息数据，备份等。在交易的时候，连接一个公司的电脑的中央数据库包括现有库存信息和出售的数据信息。如果数据被储存在一个中央数据库中，搜查结果便可从中获取。电子邮件的发送已经成为同事之间最常用的信息共享的方式之一。
自从信号在空中传输后，广播，光以及红外线作为传播媒体已经不需要电缆。
传输能力，即一个传播媒体一次性传输的数据量，在不同的媒体中，材料不同，安装时付出的劳动不同，传输的能力有很大的区别。传播媒体有时候被合并，代替远地域之间的高速传播媒体，速度虽慢，但是成本低，在一幢大楼中进行信息传播。
连接设备包括网络连接卡NICS，或者在计算机和网络间进行传输和信号传递的局域网LAN卡。其他常用的设备连接不同的网络，特别是当一个网络使用不用的传输媒体的时候。使用一个对很多用户都开放的系统很重要，比如windows/NT,Office2000，Novell，UNIX.
工程造价专业毕业外文文献、中英对照
工程造价专业毕业外文文献、中英对照中文翻译：工程造价专业毕业外文文献工程造价专业是一种重要的工程技术专业，主要负责工程投资的评估、选择和控制工程项目成本，以及项目质量、进度和安全。
因此，工程造价专业需要具备丰富的知识和技能，包括工程建设、经济学、管理学、数学、统计学等方面。
为了提高工程造价专业学生的综合能力，学习外文文献是不可或缺的步骤。
本文将介绍几篇与工程造价专业相关的外文文献，并提供中英文对照。
1）《The Role of Quantity Surveyors in Sustainable Construction》该文研究了数量调查师在可持续建筑中的作用，并深入探讨了数量调查师在项目的可持续性评估、营建阶段和运营阶段的角色和责任。
该文指出，数量调查师可以通过成本控制、资源利用、和材料选择等方面促进可持续建筑的发展，为未来可持续发展提供支持。
中文翻译：数量调查师在可持续建筑中的作用2）《Cost engineering》该文研究了造价工程的理论和实践，并提供了一系列工具和方法用于项目成本的控制和评估。
该文还深入探讨了工程造价和项目管理之间的关系，并提供了一些实用的案例研究来说明造价工程的实际应用。
中文翻译：造价工程3）《Construction cost management: learning from case studies》该文通过案例分析的方式来探讨建筑项目成本管理的实践。
该文提供了多个案例研究，旨在向读者展示如何运用不同的方法来控制和评估项目成本，并阐述了思考成本问题时需要考虑的多个因素。
中文翻译：建筑项目成本管理：案例学习4）《Project Cost Estimation and Control: A Practical Guide to Construction Management》该书是一本实用指南，详细介绍了在工程起始阶段进行项目成本估算的方法和技巧，以及如何在项目执行阶段进行成本控制。
项目成本控制中英文对照外文翻译文献
中英文资料外文翻译文献原文：Project Budget Monitor and Control.With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods.1. INTRODUCTIONThe survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control.2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITORErel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliverthe project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。
英文文献翻译成中文
英文文献翻译成中文per a la garantia, plans de beneficis per poder posar empresa de totes les activitats empresarials de producció són orgànics al'organització cap amunt. Quart anual pla integral és el mitjà- i pla de desenvolupament a llarg termini d'encarnació i garantia principal, però també és la base per a la preparació de trimestral i l'objectiu de les decisions de gestió empresarials. Cinquè anual integrat de planificació i implementació per procedir de la realitat, reforçar la recerca ianàlisi exhaustiva, àmpliament mobilitzar les masses, segons l'esperit avançada, positiu, fiable, realista, conservador, adonar-se del potencial de producció existent, producció més productes comercialitzables, assequibles, les necessitats de l'estat i el mercat. Sisena anual pla integral... Vuit, pla de reparació d'equips: inclou dos DPS arribant: elaborat per l'equip és responsable. Nou, un plad'infraestructures: preparat per la construcció és responsable. Deu, laboral, pla de salari: elaborat pel Departament d'educació de les persones. Planificació financera, tercer: elabora el Departament de Finances és responsable. 12, subministrament de materials, pla de consum de eina: elabora el Departament de subministrament, l'eina és responsable. 13, personal, formació, planificaciód'introducció de talent: elaborat pel Departament d'educació de les persones. Vuitè pla els tipus d'indicadors i el Departament: els principals indicadorstècnics i econòmics pel Director a càrrec, sota el Director a càrrec,oficina funcional centralitzat preparació, planificació i programació total consolidat. 1, rendiment producte mitjançant la programació de servei és responsable de la preparació d'un pla. 2, elaborat perl'empresa Màrqueting responsable. 3, qualitat total divisió és responsable de la p reparació. ?, taxa de pas de examen de varietat. B, les parts principals de la taxa de mostreig principal. ?, mecanitzat de ferralla. 4, preparat pel Departament de Finances és responsable del cost. ?, productes comparables Costa declivi. ?, producció cost de les taxes. 5, consumits per l'oferta Departament és responsable de preparar. ? milions de iuans sortida valor i b eficiència, consumenergètic i acer. 6, productivitat que elabori el Departament de seguretat laboral és responsable. 7, el fons preparat pel Departament de Finances és responsable. ?, el nombre de capital fix ocupat. ?, capitals dies hàbils. ?, cent Yuan sortida valor pren cap amunt de liquiditat. 8, elaborat pel Departament de Finances s'encarrega de beneficis. Els beneficis ? es va conver tir en benefici del valor de producció c b d benefici marges tots els marges ?, vendes marge de benefici 9, valor total de la producció industrial del Departament de planificació és responsable de la preparació dels plans novena i objectius del programa: e n primer lloc, la fase de preparació: 1 reunió, Director, preparació de mobilització de disposició plans i objectius per a l'any i va proposarl'elaboració de研究的INTERACT德业? (2007 ) 1:143-154作者10.1007/s12008-007-0016-2模拟的数值控制工具机( NCMT )基于虚拟现实使我们以前的可视化上生产的部分执行不同的进程。
物流成本控制外文文献翻译2014年译文3900字
文献出处:Henesey L. The Research of Logistics Cost Control and Optimization [J] The Journal of International Logistics, 2014, 26(5): 15-31原文The Research of Logistics Cost Control and OptimizationHenesey LAbstractLogistics activities with the appearance of the Commodity Exchange, has a long history. Logistics, because of its running through the whole process of the production and circulation, therefore, reasonable and efficient logistics can coordinate and improve the production and circulation structure, produce huge profits, become the new profit growth point of the national economy. Companies from the first profit source, to the second profit source, and then to the third profit source of mining, make logistics management history is also known as cost reduction. The economy of both the national economy and enterprises in our country, logistics costs are high, at the macro level, characterized by high logistics costs as a percentage of GDP, at the micro level of logistics cost in the enterprise cost project first.Key words: Logistics cost; Logistics cost control; Control strategy1 IntroductionFrom the point of economic development process, has seen two industries provide a lot of profit. The first profit source, namely material resources saving, this way of reducing consumption of material resources of the source of profit, based on advanced science and technology and social production conditions as the prerequisite. The second profit source, that is, lower labor cost, after ruling out the materialconsumption, gain profit from commodity is the most effective way to improve labor efficiency, reduce labor costs. Both are restricted by scientific and technological level, profit source exhausting. Waseca university professor Caesar to fix the current fee "book's subtitle is" the third profit source of unknown ", reduce the logistics cost is equal to benefit growth, therefore, of "the third profit source”. Reduce logistics cost is a traditional logistics department, the logistics management in history is also known as the cost reduction. Increase corporate profits have expanding sales and reducing costs two most basic method, and reduce logistics costs are more effective than expand sales (through put), because it is a process not only reduces the logistics cost, but also help improve the quality of logistics, expand through put. Therefore, the logistics cost control has the important status in the logistics management, is a direct means to explore the third profit source.First of all, the logistics cost control is an important means to reduce logistics cost. Logistics is a by the transport, storage, handling, packaging, circulation processing and logistics information system. IN the logistics system, each link has its own rational way and the best economic benefit, if the best link together, the economic benefits of the logistics system as a whole but not necessarily the best, only consider the overall benefit of logistics cost is the best logistics system. Cost can truly reflect the economic activities of solid state, is a common scale evaluation of all activities, therefore, should through the logistics cost control of logistics activities, quantitative logistics economic benefit index. Reduce logistics cost, also is the reasonable organization commodity circulation and the important way to increaseeconomic efficiency.Secondly, the logistics cost control is advantageous to the rationalization and optimization of logistics system. Logistics cost management is the logistics of each function as a system to construct, analysis, organization and management, and the efficiency and cost analysis of logistics system is the structure of the logistics system, analysis, organization and management of process optimization, the lowest cost of logistics is to achieve a certain logistics service as the foundation. Logistics coordination and optimization of logistics cost control must be improved, the various functions, each link, in order to achieve reduce logistics cost, make the logistics system step by step towards rationalization, enhance the service level.2 The overview of logistics costLogistics cost refers to the enterprises in the process of production and business operation, commodities from raw material supply, through the production and processing, to the finished products and sales, as well as with the waste produced during production and consumption cost of the recycling process, such as what had happened.Logistics cost is an enterprise's logistics system to complete the logistics activity, the transfer of the realization of goods in terms of space, time and all the cost of currency performance. Specifically, it is the product in the process of physical movement, such as packaging, loading and unloading, handling, transportation, storage, distribution processing, and logistics information spending by the sum total of human, material and financial resources. Logistics cost is the sum of the logisticsoperation chain each link all cost. Enterprise logistics cost in essence should be the completion of customer orders.The scope of the logistics cost is determined by three factors: the first is the logistics cost calculation, namely the start-stop problems of logistics. The scope of logistics is considerable, it includes; In logistics, the logistics of raw materials, plant from the factory to the warehouse, the logistics distribution base, from distribution to logistics such as part of the customer base. Choose from these logistics is an obvious difference. The second is the logistics activity. Transportation, storage, loading and unloading, handling, packaging, etc. Various kinds of logistics activities, with what kind of activity as the logistics cost calculation object. Calculated is an object with all logistics activities to logistics costs, and only in some activities, such as transportation, storage calculated for the object of logistics cost, of course, there's a difference. The third is the nature. Freight, the safekeeping fee and other external payments of logistics cost, or artificial cost, depreciation cost, for the repair of fee, fuel and other internal spending, exactly which part of the listed in the logistics cost calculation, will directly affect the size of the logistics cost.3 Characteristics of the logistics cost3.1 "Logistics cost iceberg""Logistics iceberg" theory was put forward by Professor Caesar to fix Japan wised university. He found that when the logistics cost, the current financial accounting system and accounting method can't grasp the actual situation of the logistics cost, and people know about the costs of logistics is very one-sided, eventhere is a lot of falsity, he compared the situation to "logistics iceberg”. Tip is characteristic of most sank under the water, and the dew in the water is just the tip of the iceberg, did not see the outline of the iceberg, the control and management of logistics cost lost scientific and integrityUnder normal circumstances, the enterprise accounting subjects, only to pay the cost of shipping, warehouse companies outside on the logistics cost, the actual cost of these indeed in the whole logistics cost as the tip of the iceberg. Because, logistics infrastructure construction fee and companies use their own vehicle transportation, using their own warehouse storage of goods, by his workers to packing, loading and unloading fees are not included in the logistics costs within the subjects. Generally speaking, the enterprises pay the external logistics cost is part of the small, more is the enterprise internal logistics cost.3.2 Antinomy between the benefit of the logistics costHigh levels of logistics service is composed of high logistics costs to ensure that enterprise it is difficult to improve the logistics service level, but also reduces the logistics cost, unless there is a great technological progress. Compared with other enterprise in competition condition, in the case of in a very high level of service, if you want more than rivals, and maintain a higher standard of service you need to have more input, so in an enterprise must carefully study and comparison of the decision.4 Logistics cost control strategyLogistics cost control, it is in the process of logistics, the logistics cost of various factors in accordance with the standards of a pre-decided to strict supervision,discovered on timely take measures to correct deviation, so that the logistics in the process of the resource consumption and spending limit within the scope of the standard. Logistics cost control in the process of enterprise logistics cost management can play a huge role, it can stimulate staff sense of responsibility for the logistics cost control, strengthen enterprise management department to supervise the performance of logistics department, at the same time to save money and reasonable use of funds.4.1 Transportation cost control strategyIn the process of logistics, enterprise should according to the law of commodity circulation, transportation conditions, goods flow, market supply and demand situation, the reasonable minimum mileage, the minimum link, with the least amount of capacity, spend the least cost, and the fastest time put the goods from producer to consumer. With the least amount of labor consumption, transport more goods, get the best economic benefits. In transportation production activity, needs certain labor consumption, measure transportation is reasonable or not, from the point of view of technical economy, the consumption on the transport of social labor, to evaluate economic benefit of transportation, the factors affecting the economic benefits of the transport have transportation distance, transportation, transport, transport time and transport costs.4.2 Inventory cost controlInventory is the enterprise production and logistics channel of each point accumulation in the raw materials, supplies, and all related components, semi-finished and finished products. Inventory cost, it refers to have inventory of this. It is a majorcomponent of logistics operation. For general manufacturing enterprise, the inventory cost occupies the proportion of the total logistics cost is quite big, generally about 40%.Inventory cost management is to minimize the total cost. Keep certain inventory, can make the product or service to keep certain available rate; Can also indirectly reduce the other aspects of the operating costs. First of all, keep inventory can make the production more batch, batch less, operation level is higher, and thus produce certain economic benefits. Because of the inventory to play the role of a buffer between supply and demand, can eliminate the influence of demand fluctuations on output. Second, keep inventory helps to achieve cost savings in procurement and transportation. Inventory costs are generally by the inventory holding cost, procurement cost and shortage cost, with the different nature of the enterprise inventory cost in the proportion of each component is also different.4.3 Logistics cost controlIn the whole logistics cost, management cost proportion reached 4%, second only to the cost of transportation and warehousing costs, is one of the core part of enterprise logistics cost control. Reasonable management cost control strategy will help to improve the staff service attitude, reducing operation error, reduce the damage rate, troubleshooting and recovery operation performance, etc. In the practice of logistics management cost is due to the enterprise in order to organize, plan, control, and allocate supplies activity occurring in the course of logistics management fees and agency fees at the scene.译文物流成本控制及优化研究作者：赫尼斯摘要物流活动随着商品交换的出现而出现,具有悠久的历史。
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Foreign Social Thought当代文学Contemporary Literature当代文学专题Topics on Contemporary Literature当代西方哲学Contemporary Western Philosophy当代戏剧与电影Contemporary Drama & Films当代资本主义经济Contemporary Capitalist Economy党史History of the Party导波光学Wave Guiding Optics德育Moral Education等离子体工程Plasma Engineering低频电子线路Low Frequency Electric Circuit低温测试技术Cryo Testing Technique低温传热学Cryo Conduction低温固体物理Cryo Solid Physics低温技术原理与装置Fundamentals of Cryo Technology & Equipment低温技术中的微机原理Priciples of Microcomputer in Cryo Technology低温绝热Cryo Heat Insulation低温气体制冷机Cryo Gas Refrigerator低温热管Cryo Heat Tube低温设备Cryo Equipment低温生物冻干技术Biological Cryo Freezing Drying Technology低温生物学原理与应用Principle & Application of Cryobiology低温实验技术Cryo Experimentation Technology低温物理导论Cryo Physic Concepts低温物理概论Cryo Physic Concepts低温仪表及测试Cryo Meters & Measurement低温原理Cryo Fundamentals低温原理与设备Cryo Fundamentals & Equipment低温制冷机Cryo Refrigerator低温中的微机应用Application of Microcomputer in Cryo Technology低温装置Cryo Equipment低噪声电子电路Low-Noise Electric Circuit低噪声电子设计Low-Noise Electronic Designing低噪声放大与弱检Low-Noise Increasing & Decreasing低噪声与弱信号检测Detection of Low Noise & Weak Signals地基基础课程设计Course Design of Groundsill Basis地理Geography第二次世界大战史History of World War II典型计算机分析Classical Computer Analysis电测量技术Electric Measurement Technology电厂计算机控制系统Computer Control System in Power Plants电磁测量实验技术Electromagnetic Measurement Experiment & Technology 电磁场计算机Electromagnetic Field Computers电磁场理论Theory of Electromagnetic Fields电磁场数值计算Numerical Calculation of Electromagnetic Fields电磁场与电磁波Electromagnetic Fields & Magnetic Waves电磁场与微波技术Electromagnetic Fields & Micro-Wave Technology电磁场中的数值方法Numerical Methods in Electromagnetic Fields电磁场中的数值计算Numerical Calculation in Electromagnetic Fields电磁学Electromagnetics电动力学Electrodynamics电镀Plating电分析化学Electro-Analytical Chemistry电工材料Electrical Materials电工测量技术基础Measurement Technology of Electrical Engineering电工测试技术基础Testing Technology of Electrical Engineering电工产品学Electrotechnical Products电工电子技术基础Electrical Technology & Electrical Engineering电工电子学Electronics in Electrical Engineering电工基础Fundamental Theory of Electrical Engineering电工基础理论Fundamental Theory of Electrical Engineering电工基础实验Basic Experiment in Electrical Engineering电工技术Electrotechnics电工技术基础Fundamentals of Electrotechnics电工实习Electrical Engineering Practice电工实验Experiment of Electrical Engineering电工实验技术基础Experiment Technology of Electrical Engineering电工学Electrical Engineering电工与电机控制Electrical Engineering & Motor Control电弧电接触Electrical Arc Contact电弧焊及电渣焊Electric Arc Welding & Electroslag Welding电化学测试技术Electrochemical Measurement Technology电化学工程Electrochemical Engineering电化学工艺学Electrochemical Technology电机Motor电机测试技术Motor Measuring Technology电机电磁场的分析与计算Analysis & Calculation of Electrical Motor &电机电磁场的数值计算Calculation of Electrical Motor & Electromagnetic Fields 电机电磁场理论Theory of Electrical Moto & Electromagnetic Fields电机电器与供电Motor Elements and Power Supply电机矩阵分析法Analysis of Electrical Motor Matrix电机课程设计Course Exercise in Electric Engine电机绕组理论Theory of Motor Winding电机绕组理论及应用Theory & Application of Motor Winding电机设计Design of Electrical Motor电机瞬变过程Electrical Motor Change Processes电机统一理论Theory of Electrical Motor Integration电机学Electrical Motor电机学及控制电机Electrical Machinery Control & Technology电机与拖动Electrical Machinery & Towage电机原理Principle of Electric Engine电机原理与拖动Principles of Electrical Machinery & Towage电机专题Lectures on Electric Engine电接触与电弧Electrical Contact & Electrical Arc电介质物理Dielectric Physics电镜Electronic Speculum电力电子电路Power Electronic Circuit电力电子电器Power Electronic Equipment电力电子器件Power Electronic Devices电力电子学Power Electronics电力工程Electrical Power Engineering电力企业管理Management of Electrical Enterprise电力生产技术Technology of Electrical Power Generation电力生产优化管理Optimal Management of Electrical Power Generation电力拖动Electric Traction电力拖动基础Fundamentals for Electrical Towage电力拖动控制系统Electrical Towage Control Systems电力拖动与电气控制Electrical Towage & Electrical Control电力系统Power Systems电力系统电源最优化规划Optimal Planning of Power Source in a Power System 电力系统短路Power System Shortcuts电力系统分析Power System Analysis电力系统规划Power System Planning电力系统过电压Hyper-V oltage of Power Systems电力系统继电保护原理Power System Relay Protection电力系统经济分析Economical Analysis of Power Systems电力系统经济运行Economical Operation of Power Systems电力系统可靠性Power System Reliability电力系统可靠性分析Power System Reliability Analysis电力系统课程设计Course Design of Power Systems电力系统无功补偿及应用Non-Work Compensation in Power Systems & Applicati 电力系统谐波Harmonious Waves in Power Systems电力系统优化设计Optimal Designing of Power Systems电力系统远动Operation of Electric Systems电力系统远动技术Operation Technique of Electric Systems电力系统运行Operation of Electric Systems电力系统自动化Automation of Electric Systems电力系统自动装置Power System Automation Equipment电力系统最优规划Optimal Planning in Power System电力装置课程设计Course Design of Power Equipment电力装置与系统Power Equipment & System电路测量与实验Circuit Measurement & Experiment电路测试技术Circuit Measurement Technology电路测试技术基础Fundamentals of Circuit Measurement Technology电路测试技术及实验Circuit Measurement Technology & Experiments电路分析基础Basis of Circuit Analysis电路分析基础实验Basic Experiment on Circuit Analysis电路分析实验Experiment on Circuit Analysis电路和电子技术Circuit and Electronic Technique电路基本理论Basis Theory of Circuitry电路及电子线路CAD Circuitry CAD电路理论Theory of Circuit电路理论基础Fundamental Theory of Circuit电路理论实验Experiments in Theory of Circuct电路设计与测试技术Circuit Designing & Measurement Technology电气测量技术Electrical Measurement Technology电气传动Electrified Transmission电气控制技术Electrical Control Technology电器设计Electrical Appliances Designing电器学Electrical Appliances电器与控制Electrical Appliances & Control电生理技术基础Basics of Electricphysiological Technology电视传感器图象显示Television Sensor Graphic Display电视接收技术Television Reception Technology电视节目Television Programs电视节目制作Television Program Designing电视新技术New Television Technology电视新闻Television News电视原理Principles of Television电网调度自动化Automation of Electric Network Management电学实验Electrical Experiment电影艺术Art of Film Making电站微机检测控制Computerized Measurement & Control of Power Statio电子材料与元件测试技术Measuring Technology of Electronic Material and Element电子材料元件Electronic Material and Element电子材料元件测量Electronic Material and Element Measurement电子测量与实验技术Technology of Electronic Measurement & Experiment电子测试Electronic Testing电子测试技术Electronic Testing Technology电子测试技术与实验Electronic Testing Technology & Experiment电子测试实验Electronic Testing Experiment电子测试与实验技术Electronic Testing Technology & Experiment电子机械运动控制技术Technology of Electronic Mechanic Movement Control电子技术Technology of Electronics电子技术腐蚀测试中的应用Application of Electronic Technology in Erosion Measurement 电子技术基础Basic Electronic Technology电子技术基础与实验Basic Electronic Technology & Experiment电子技术课程设计Course Exercise in Electronic Technology电子技术实验Experiment in Electronic Technology电子技术综合性设计实验Experiment in Electronic Technology电子理论实验Experiment in Electronic Theory电子商务Electronic Commerce电子系统的ASIC技术ASIC Design Technologies电子显微分析Electronic Micro-Analysis电子显微镜Electronic Microscope电子线路Electronic Circuit电子线路的计算机辅助设计Computer Associate Design of Electronic Circuit电子线路课程设计Course Design of Electronic Circuit电子线路设计与测试技术Electronic Circuit Design & Measurement Technology电子线路设计与测试实验Electronic Circuit Design & Measurement Experiment电子线路实验Experiment in Electronic Circuit电子学Electronics电子学课程设计Course Design of Electronics电子照相技术Electronic Photographing Technology雕塑艺术欣赏Appreciation of Sculptural Art调节原理Principles of Regulation调节装置Regulation Equipment动力机械CAD Dynamical Machine CAD动力学Dynamics动态规划Dynamic Programming动态无损检测Dynamic Non-Destruction Measurement动态信号Dynamic Signal动态信号分析与仪器Dynamic Signal Analysis & Apparatus动物病害学基础Basis of Animal Disease动物免疫学Animal Immunology动物生理与分子生物学Animal Physiology and Molecular Biochemistry动物学Zoology动物遗传工程Animal Genetic Engineering毒理遗传学Toxicological Genetics断裂力学Fracture Mechanics断裂疲劳力学Fatigue Fracture Mechanics锻压测试技术Forging Testing Technique锻压工艺Forging Technology锻压机械液压传动Hydraulic Transmission in Forging Machinery锻压加热设备Forging Heating Equipment锻压设备专题Lectures on Forging Press Equipments锻压系统动力学Dynamics of Forging System锻造工艺Forging Technology锻造加热设备Forging Heat Equipment对外贸易保险International Trade Insurance对外贸易地理International Marketing Geography对外贸易概论Introduction to International Trade对外贸易运输International Trade Transportation多层网络方法Multi-Layer Network Technology多复变函数Analytic Functions of Several Complex V ariables多媒体计算机技术Multimedia Computer Technology多媒体技术Multimedia Technology多目标优化方法Multipurpose Optimal Method多项距阵Multi-Nominal Matrix多元统计分析Multivariable StatisticsF开头的课程发电厂Power Plant发电厂电气部分Electric Elements of Power Plants发电厂电气部分与动力部分Electric Elements & Dynamics of Power Plants发电厂电气部分与热力设备Electric Elements & Thermodynamics Equipment of Power Plants发电厂计算机控制Computer Control in Power Plant发酵工程Zymolysis Engineering发育生物学原理与实验技术Principle and Experimental Technology of Development发展经济学Evolutive Economics法理学Nomology法律基础Fundamentals of Law法学概论An Introduction to Science of Law法学基础Fundamentals of Science of Law翻译Translation翻译理论与技巧Theory & Skills of Translation反不正当经济法Anti-malfeasance Economic Law泛读Extensive Reading泛函分析Functional Analysis泛函分析Functional Analysis房屋建筑学Architectural Design & Construction房屋建筑学课程设计Course Design of House Architecture仿真与辅助设计Simulation & Computer Aided Design放射生物学Radiation Biology放射学Radiology非电量测量Non-Electricity Measurement非金属材料Non-Metal Materials非线性采样系统Non-Linear Sampling System非线性方程组的数值解法Numerical Methods for No-linear System s of Equations非线性光学Nonlinear Optics非线性规划Non-Linear Programming非线性控制理论Non-Linear Control Theory非线性双曲型守恒律解的存在性The Existence of Solutions for Non -linear Hyperbolic Conservation Laws 非线性物理导论Introduction to Nonlinear Physics非线性振荡Non-Linear Oscillation非线性振动Nonlinear V ibration废水处理工程Technology of Wastewater Treatment废水处理与回用Sewage Disposal and Re-use沸腾燃烧Boiling Combustion分布式计算机系统Distributed Computer System / Distributed System分布式系统与分布式处理Distributed Systems and Distributed Processing分离科学Separation Science分析化学Analytical Chemistry分析化学实验Analytical Chemistry Experiment分析力学Analytic Mechanics分析生物化学Analytical Biochemistry分析生物化学Analytical Biochemistry分子病毒学Molecular Virology分子进化工程Engineering of Molecular Evolution分子生物学Molecular Biology分子生物学技术Protocols in Molecular Biology分子遗传学Molecular Genetics风机调节Fan Regulation风机调节.使用.运转Regulation, Application & Operation of Fans风机三元流动理论与设计Tri-V ariant Movement Theory & Design of Fans风能利用Wind Power Utilization风险投资分析Analysis of Risk Investment服务业营销Service Industry Marketing辅助机械Aided Machine腐蚀电化学实验Experiment in Erosive Electrochemistry复变函数Complex V ariables Functions复变函数与积分变换Functions of Complex V ariables & Integral Transformation 复合材料结构力学Structural Mechanics of Composite Material复合材料力学Compound Material Mechanics傅里叶光学Fourier OpticsG开头的课程概率论Probability Theory概率论与数理统计Probability Theory & Mathematical Statistics概率论与随机过程Probability Theory & Stochastic Process概率与统计Probability & Statistics钢笔画Pen Drawing钢的热处理Heat-Treatment of Steel钢结构Steel Structure钢筋混凝土Reinforced Concrete钢筋混凝土及砖石结构Reinforced Concrete & Brick Structure钢砼结构Reinforced Concrete Structure钢砼结构与砌体结构Reinforces Structure and Monsary Structure钢砼课程设计Reinforced Concrete Course Design钢砼设计Experiment of Reinforced Concrete Structure高层建筑基础Tall Building Foundation高层建筑基础设计Designing bases of High Rising Buildings高层建筑结构设计Designing Structures of High Rising Buildings高等材料力学Advanced Material Mechanics高等代数Advanced Algebra高等发光分析Advanced Luminescence Analysis高等分析化学Advanced Analytical Chemistry高等工程力学Advanced Engineering Mechanics高等光学Advanced Optics高等环境微生物Advanced Environmental Microorganism高等教育管理Higher Education Management高等教育史History of Higher Education高等教育学Higher Education高等量子力学Advanced Quantum Mechanics高等生物化学Advanced Biochemistry高等数理方法Advanced Mathematical Method高等数学Advanced Mathematics高等数值分析Advanced Numeric Analysis高等土力学Advanced Soil Mechanics高等无机化学Advanced Inorganic Chemistry高等有机化学Advanced Organic Chemistry高电压测试技术High-V oltage Test Technology高电压技术High-V oltage Technology高电压技术与设备High-V oltage Technology and Device高电压绝缘High-V oltage Insulation高电压实验High-V oltage Experiment高分子材料High Polymer Material高分子材料及加工High Polymer Material & Porcessing高分子化学High Polymer Chemistry高分子化学实验High Polymer Chemistry Experiment高分子化学与物理Polymeric Chemistry and Physics高分子物理High Polymer Physics高分子物理实验High Polymer Physics Experiment高级程序设计语言的设计与实现Advanced Programming Language's Design & Implementation 高级管理信息系统Advanced Management Information Systems高级计算机体系结构Advanced Computer Architecture高级计算机网络Advanced Computer Networks高级计算机网络与集成技术Advanced Computer Networks and Integration Technology高级经济计量Advanced Economic Metrology高级软件工程Advanced Software Engineering高级生化技术Advanced Biochemical Technique高级生物化学Advanced Biochemistry高级食品化学Advanced Food Chemistry高级视听Advanced V ideos高级数据库Advanced Database高级数理逻辑Advanced Numerical Logic高级水生生物学Advanced Aquatic Biology高级英语听说Advanced English Listening & Speaking高级植物生理生化Advanced Plant Physiology and Biochemistry高能密束焊High Energy-Dense Beam Welding高频电路High-Frequency Circuit高频电子技术High-Frequency Electronic Technology高频电子线路High-Frequency Electronic Circuit高维代数簇Algebraic V arieties of Higher Dimension高压测量技术High-V oltage Measurement Technology高压测试技术High-V oltage Testing Technology高压电场的数值计算Numerical Calculation in High-V oltage Electronic Field高压电工程High-V oltage Engineering高压电技术High-V oltage Technology高压电器High-V oltage Electrical Appliances高压绝缘High-V oltage Insulation高压实验High-V oltage Experimentation高压实验设备测量High-V oltage Experimentation Equipment Measurement高压试验技术High-V oltage Experimentation Technology工厂电气设备Electric Equipment of Plants工厂供电Factory Electricity Supply工程材料的力学性能测试Mechanic Testing of Engineering Materials 工程材料及热处理Engineering Material and Heat Treatment工程材料学Engineering Materials工程测量Engineering Surveying工程测量实习Engineering Measuring Practice工程测试技术Engineering Testing Technique工程测试实验Experiment on Engineering Testing工程测试信息Information of Engineering Testing工程测试与信号处理Engineering Testing & Signal Processing工程地质Engineering Geology工程动力学Engineering Dynamics工程概论Introduction to Engineering工程概预算Project Budget工程经济学Engineering Economics工程静力学Engineering Statics工程力学Engineering Mechanics工程热力学Engineering Thermodynamics工程数学Engineering Mathematics工程项目概预算Engineering Project Estimate & Budget工程项目评估Engineering Project Evaluation工程优化方法Engineering Optimization Method工程运动学Engineering Kinematics工程造价管理Engineering Cost Management工程制图Graphing of Engineering工业产品学Industrial Products工业电子学Industry Electronics工业分析Industrial Analysis工业锅炉Industrial Boiler工业会计学Industrial Accounting工业机器人Industrial Robot工业技术基础Basic Industrial Technology工业技术经济Industrial Technology Economics工业建筑设计原理Principles of Industrial Building Design工业经济理论Industrial Economic Theory工业经济学Industrial Economics工业美术设计Art Designing in Industry工业企业财务管理Industrial Enterprise Financial Management工业企业财务会计Accounting in Industrial Enterprises工业企业管理Industrial Enterprise Management工业企业经营管理Industrial Enterprise Administrative Management 工业社会学Industrial Sociology工业心理学Industrial Psychology工业窑炉Industrial Stoves工艺过程自动化Technics Process Automation工艺设计Technics Design工艺实习Technics Practice工艺原理与研究方法Principles & Research of Technics公差Common Difference公差测试实验Common Difference Testing Experiment公差技术测量Technical Measurement with Common Difference公差与配合Common Difference & Cooperation公共关系Public Relationship公共关系学Public Relations公司法Corporation Law公司组织与管理Organization and Management公司组织与管理Organization and Management of Corporate公文写作Document Writing功能材料原理与技术Principle and Technology of Functional Materials 功能高分子Functional Polymer功能性食品Function Foods古代汉语Ancient Chinese古典文学作品选读Selected Readings in Classical Literature骨科医学Osteopathic Medicine固体磁性理论Theory of Magnetism in Solid固体激光Solid State Laser固体激光器件Solid Laser Elements固体激光与电源Solid State Laser & Power Unit固体理论Solid State Theory固体物理Solid-State Physics故障诊断与容错技术Malfunction Diagnoses & Tolerance Technology 关税Tariff管理概论Introduction to Management管理沟通Management Communication, Management Negotiation管理会计Managerial Accounting管理经济学Management Economics管理科学专题Management Science Special Subject管理数学Management Mathematics管理系统FOXBASE Management System of FOXBASE管理系统模拟Management System Simulation管理心理学Management Psychology管理信息系统Management Information System管理学Management Theory, Principles of Management管理学Principles of Management光波导理论Light Wave Guide Theory光电技术Photoelectric Technology光电检测与信号处理Optoelectronic Detection and Processing光电课程设计Photoelectric Course Exercise光电摄像技术Photoelectric Photographing Technique光电探测及信号处理Photoelectric Inspect & Signal Processing光电系统课程设计Photoelectric System Course Design光电信号处理Photoelectric Signal Processing光电信号与系统分析Photoelectric Signal & Systematic Analysis光电信息计算机处理Computer Processing in Photoelectric Information光电子技术Photoelectronic Technique光电子学与光电信息技术Optoelectronics and Optoelectronic Information Technology 光辐射探测技术Ray Radiation Detection Technology光接入网技术Technology of Light Access Network光谱Spectrum光谱分析Spectral Analysis光谱学Spectroscopy光纤传感Fibre Optical Sensors光纤传感器Fibre Optical Sensors光纤传感器基础Fundamentals of Fibre Optical Sensors光纤传感器及应用Fibre Optical Sensors & Applications光纤光学Fiber Optics光纤光学课程设计Course Design of Fibre Optical光纤技术实验Experiments in Fibre Optical Technology光纤实验Experiments in Fibre Optical光纤通信基础Basis of Fibre Optical Communication光纤通信技术Fibre Optical Communication Technology光纤通信网络Networks of Fiber Communications光纤通信系统Fibre Optical Communication System, System of Fiber Communications 光纤原理与技术Fibre Optical Operation & Technology光学Optics光学测量Optical Measurement光学分析法Optical Analysis Method光学工艺实习Optical Technology Practice光学计量仪器设计Optical Instrument Gauge Designing光学检测Optical Detection光学设计Optical Design光学信息导论Introduction of Optical Information光学仪器设计Optical Instrument Designing光学仪器与计量仪器设计Optical Instrument & Gauge Instrument Designing光学仪器装配与校正Optical Instrument Installation & Adjustment光学与统计物理Optics and Statistical Physics光学与原子物理Optics & Atomic Physics光子学器件原理与技术Principle and Technology of Photonics Devices光子学专题Special Topics on Photonics广播编辑学Broadcast Editing广播节目制作Broadcast Programming广播新闻Broadcast Journalism广播新闻采写Broadcast Journalism Collection & Composition广告管理Advertising Management广告学Advertisement锅炉课程设计Boiler Combustion Course Designing锅炉燃烧理论Theory of Boiler Combustion。
【计算机专业文献翻译】管理信息系统MIS
管理信息系统MIS管理信息系统设计的宗旨是向管理者提供智力支持，以优化管理过程。
逐渐地，MIS在设计过程中开始使用各种现代工具（例如电子数据处理，数据通信，缩微，数字处理等）和现代技术（例如运筹学，系统分析学）。
理解MIS定义的关键是，信息既是管理的催化剂又是实现计划，决策，控制等各种管理功能的主要因素。
信息是现实世界的符号表示（例如金钱，劳动力，原材料，机器，市场等）。
由于决策者依靠信息系统提供智力支持，而这种智力支持将会影响到对特定方式及所产生的结果的选择，因此信息系统的作为现实世界的反映这一点是至关重要的。
这对信息系统的严谨性和可靠性提出了起码的要求，不然，管理者完全可以以错误的，不真实的信息为基础进行决策。
社会的日益复杂，众多组织机构规模不断扩大，信息需求的增加，特殊技能的短缺及其它因素是得人们怀着越来越浓厚的兴趣去进行信息的收集，存储，加工，筛选和传播。
在MIS的设计和开发过程中，考虑的基本点是判断哪些信息在系统以预期的稳定和速度发展中最重要。
从能够得到的所有信息中选择出所需要的关键信息以防止信息过载或不足。
因此在MIS的综合计划书中要求设计人员必须深入参与管理过程。
MIS应该是动态的，能够自动检查和更新的。
这种观点要求系统避免信息系统与环境及当前管理者的需求不协调的情况。
MIS不应该受法律和政府法令变更的束缚，相反它经常是一种开放的能够不断综合组织内部和外部信息的灵活的工具。
MIS的一种明显倾向是它具有结构性的数据库。
这种数据库是由一个经过仔仔细细设计的基本数据元素的结构组成。
这些数据通常是存放于某一存储器中，它可以与一台容许使用各种数据组合的计算机相联络，而且用通讯线路将许多数据终端（显示器，打字机）与计算机联接，利用它们数据库可以受到远距离终端的访问。
数据库对MIS来说有几个重要的意义。
首先它说明哪些对组织来说极为重要的基本数据元素是经过严格选取的；其次数据文件之所以如此定义和构成是用以保证所有数据元素的可靠性和整体性；再次各种数据元素的可获得性使得整个系统对多次查询和需求的灵活性和响应性增加。
毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理
毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。
常见大学课程名称翻译
常用大学课程中英文对照大学课程中英文对照大汇集英文字母开头的课程ALGOL语言ALGOL LanguageBASIC & FORTRAN 语言BASIC Language & FORTRAN LanguageBASIC 语言BASIC LanguageBASIC 语言及应用BASIC Language & ApplicationC 语言C LanguageC++程序设计C++ Program DesigningCAD 概论Introduction to CADCAD/CAM CAD/CAMCET-4 College English Test (Band 4)CET-6 College English Test (Band 6)COBOL语言COBOL LanguageCOBOL语言程序设计COBOL Language Program DesigningC与UNIX环境C Language & Unix EnvironmentC语言科学计算方法Scientific Computation Method in CC语言与生物医学信息处理C Language & Biomedical Information Processing dBASE Ⅲ课程设计Course Exercise in dBASE ⅢFORTRAN 77 语言FORTRAN 77 LanguageFORTRAN语言FORTRAN LanguageFoxBase程序设计FoxBase ProgrammingHopf代数Hopf AlgebraHopf代数与代数群量子群Hopf Algebra , Algebraic Group and Qua ntum GroupIBM-PC/XT Fundamentals of Microcomputer IBM-PC/XTIBM-PC微机原理Fundamentals of Microcomputer IBM-PCIBM汇编及高级语言的接口IBM Assembly & its Interfaces with Advanced Programming Languages Internet与Intranet技术Internet and Intranet TechnologyLSI设计基础Basic of LSI DesigningOS/2操作系统OS/2 Operation SystemPASCAL大型作业PASCAL Wide Range WorkingPASCAL课程设计Course Exercise in PASCALPASCAL语言PASCAL LanguagePC机原理Principle of PCUnix编程环境Unix Programming EnvironmentUnix操作系统分析Analysis of Unix SystemVLSI的EDA技术EDA Techniques for VLSIVLSI技术与检测方法VLSI Techniques & Its ExaminationVLSI设计基础Basis of VLSI DesignWindows系统Windows Operation SystemX光分析X-ray AnalysisX射线金属学X-Ray & MetallographyX射线与电镜X-ray & Electric MicroscopeZ-80汇编语言程序设计Z-80 Pragramming in Assembly LanguagesB开头的课程板壳非线性力学Nonlinear Mechanics of Plate and Shell板壳理论Plate Theory , Theory of Plate and Shell板壳力学Plate Mechanics办公自动化Office Automatization办公自动化系统毕业设计Office Automatization Thesis办公自动化系统设计Office Automatization Design半波实验Semiwave Experiment半导体变流技术Semiconductor Converting Technology半导体材料Semiconductor Materials半导体测量Measurement of Semiconductors半导体瓷敏元件Semiconductor Porcelain-Sensitive Elements半导体光电子学Semiconductor Optic Electronics半导体化学Semiconductor Chemistry半导体激光器Semiconductor Laser Unit半导体集成电路Semiconductor Integrated Circuitry半导体理论Semi-conductive Theory半导体器件Semiconductor Devices半导体器件工艺原理Technological Fundamentals of Semiconductor Device半导体器件课程设计Course Design of Semiconductor Devices半导体物理Semiconductor Physics半导体专业Semi-conduction Specialty半导体专业实验Specialty Experiment of Semiconductor半群理论Semi-group Theory保健食品监督评价Evaluation and Supervision on Health Food s保险学Insurance保险学Insurance报告文学专题Special Subject On Reportage报刊编辑学Newspaper & Magazine Editing报刊选读Selected Readings of Newspaper & Magazine报纸编辑学Newspaper Editing泵与风机Pumps and Fans泵与水机Pumps & Water Turbines毕业论文Graduation Thesis毕业设计Graduation Thesis毕业实习Graduation Practice编译方法Compilation Method编译方法Methods of Compiling编译技术Technique of Compiling编译原理Fundamentals of Compiling, Principles of Compiler编译原理课程设计Course Design of Compiling变电站的微机检测Computer Testing in Transformer Substation变电站的微机检测与控制Computer Testing & Control in Transformer Substation变分法与张量Calculus of Variations & Tensor变分学Calculus of Variations变流技术Semiconductor Converting Technology变质量系统热力学与新型回转压Variable Quality System Thermal Mechanics & NeoRo 表面活性剂化学及应用Chemistry and Application of Surfactant表面活性物质Surface Reactive Materials并行处理Parallel Processing并行处理与并行程序设计Parallel Processing and Parallel Programming并行算法Parallel Algorithmic波谱学Spectroscopy, Wave Spectrum波谱学实验Spectroscopic Experiment薄膜光学Film Optics薄膜物理Thin Film Physics不育症的病因学Etiology of InfertilityC开头的课程材料的力学性能测试Measurement of Material Mechanical Performance材料化学Material Chemistry材料力学Mechanics of Materials财税法规与税务会计Laws and Regulations of Finance and Taxes财务案例分析Case Analysis of Finance Management财务案例分析Case Analysis of Financial Management财务报告分析Analysis of Financial Statement财务成本管理Financial Cost Management财务管理Financial Management, Financial Cost Management财务管理与分析Financial Management and Analysis财务会计Financial Accountancy财政学Public Finance财政与金融Finance & Banking财政与税收Finance & Revenue财政与税收理论Theories on Public Finance and Tax Revenue财政与信贷Finance & Credit操作系统Disk Operating System (DOS)操作系统课程设计Course Design in Disk Operating System操作系统与编译原理Disk Operating System & Fundamentals of Compiling操作系统原理Fundamentals of Disk Operating System, Principles of Operating System 测量技术基础Foundation of Measurement Technology测量原理与仪器设计Measurement Fundamentals & Meter Design测试技术Testing Technology测试与信号变换处理Testing & Signal Transformation Processing策波测量技术Technique of Whip Wave Measurement策略管理Strategic Management产品学Production产业经济学Industrial Economy产业组织Industrial Organization产业组织学Industrial Organization Technology常微分方程Ordinary Differential Equations场论Field Theory超导磁体及应用Superconductive Magnet & Application超导及应用Superconductive & Application超高真空科学与技术Science and Technology of Ultrahigh Vacuum 60超精密加工和微细加工Super-Precision & Minuteness Processing超精微细加工Super-Precision & Minuteness Processing超声及应用Supersonics Application成本会计Cost Accounting成像原理与技术Principles & Technique of Imaging成组技术Grouping Technique城市规划原理Fundamentals of City Planning城市社会学Urban Sociology程控数字交换Program Controlling of Digital Exchange程序设计Program Designing程序设计方法学Methodology of Programming, Methods of Programming程序设计及算法语言Program Designing & Algorithmic Language程序设计语言Programming Language齿轮啮合原理Principles of Gear Connection冲击测量及误差Punching Measurement & Error冲压工艺Sheet Metal Forming Technology抽象代数Abstract Algebra初等数学Primary Mathematics传坳概论Introduction to Pass Col传动概论Introduction to Transmission传感技术Sensor Technique传感技术及应用Sensor Technique & Application传感器及应用Sensors & Application传感器与检测技术Sensors & Testing Technology传感器原理Fundamentals of Sensors传感器原理及应用Fundamentals of Sensors & Application传热学Heat Transfer船舶操纵Ship Controlling船舶电力系统Ship Electrical Power System船舶电力系统课程设计Course Exercise in Ship Electrical Power System 船舶电气传动自动化Ship Electrified Transmission Automation船舶电站Ship Power Station船舶动力装置Ship Power Equipment船舶概论Introduction to Ships船舶焊接与材料Welding & Materials on Ship船舶机械控制技术Mechanic Control Technology for Ships船舶机械拖动Ship Mechanic Towage船舶建筑美学Artistic Designing of Ships船舶结构Ship Structure船舶结构力学Structural Mechanics for Ships船舶结构与制图Ship Structure & Graphing船舶静力学Ship Statics船舶强度与结构设计Designing Ship Intensity & Structure船舶设计原理Principles of Ship Designing船舶推进Ship Propelling船舶摇摆Ship Swaying船舶摇摆与操纵Ship Swaying & Manipulating船舶振动Ship Vibration船舶阻力Ship Resistance船体建造工艺Ship-Building Technology船体结构Ship Structure船体结构图Ship Structure Graphing船体结构与制图Ship Structure & Graphing船体振动学Ship Vibration船体制图Ship Graphing船用电器设备Marine Electrical Equipment创造心理学Creativity Psychology词汇学Lexicology磁测量技术Magnetic Measurement Technology磁传感器Magnetic Sensor磁存储设备设计原理Fundamental Design of Magnetic Memory Equipment 磁记录Magnetographic磁记录技术Magnetographic Technology磁记录物理Magnetographic Physics磁路设计与场计算Magnetic Path Designing & Magnetic Field Calculati磁盘控制器Magnetic Disk Controler磁性材料Magnetic Materials磁性测量Magnetic Measurement磁性物理Magnetophysics磁原理及应用Principles of Catalyzation & Application催化原理Principles of CatalysisD开头的课程大电流测量Super-Current Measurement大电源测量Super-Power Measurement大机组协调控制Coordination & Control of Generator Networks大跨度房屋结构Large-Span House structure大型锅炉概况Introduction to Large-V olume Boilers大型火电机组控制Control of Large Thermal Power Generator Networks大型数据库原理与高级开发技术Principles of Large-Scale Data-Bas e and Advanced Development Technology 大学德语College German大学俄语College Russian大学法语College French大学日语College Japanese大学生心理学Psychology Introduction大学物理College Physics大学物理实验Experiment of College Physics大学英语College English大学语文College Chinese大众传播学Mass Media代数几何Algebraic Geometry代数几何Algebraic Geometry代数曲面Algebraic Surfaces代数图论Algebraic Graph Theory代数拓扑Algebraic Topology代数学Algebra代用燃料Substitute Fuel代用运放电路Simulated Transmittal Circuit单片机与接口技术Mono-Chip Computers & Interface Technique单片机原理Fundamentals of Mono-Chip Computers单片机原理及应用Fundamentals of Mono-Chip Computers & Applications弹塑性力学Elastic-Plastic Mechanics弹性波Elastic Waves弹性力学Elastic Mechanics, Theory of Elastic Mechanics弹性元件的理论及设计Theory and Design of Elastic Element蛋白质结构基础Principle of Protein Structure蛋白质生物化学技术Biochemical Technology of Protein当代国际关系Contemporary International Relationship当代国外社会思维评价Evaluation of Contemporary Foreign Social Thought当代文学Contemporary Literature当代文学专题Topics on Contemporary Literature当代西方哲学Contemporary Western Philosophy当代戏剧与电影Contemporary Drama & Films当代资本主义经济Contemporary Capitalist Economy党史History of the Party导波光学Wave Guiding Optics德育Moral Education等离子体工程Plasma Engineering低频电子线路Low Frequency Electric Circuit低温测试技术Cryo Testing Technique低温传热学Cryo Conduction低温固体物理Cryo Solid Physics低温技术原理与装置Fundamentals of Cryo Technology & Equipment低温技术中的微机原理Priciples of Microcomputer in Cryo Technology低温绝热Cryo Heat Insulation低温气体制冷机Cryo Gas Refrigerator低温热管Cryo Heat Tube低温设备Cryo Equipment低温生物冻干技术Biological Cryo Freezing Drying Technology低温生物学原理与应用Principle & Application of Cryobiology低温实验技术Cryo Experimentation Technology低温物理导论Cryo Physic Concepts低温物理概论Cryo Physic Concepts低温仪表及测试Cryo Meters & Measurement低温原理Cryo Fundamentals低温原理与设备Cryo Fundamentals & Equipment低温制冷机Cryo Refrigerator低温中的微机应用Application of Microcomputer in Cryo Technology低温装置Cryo Equipment低噪声电子电路Low-Noise Electric Circuit低噪声电子设计Low-Noise Electronic Designing低噪声放大与弱检Low-Noise Increasing & Decreasing低噪声与弱信号检测Detection of Low Noise & Weak Signals地基基础课程设计Course Design of Groundsill Basis地理Geography第二次世界大战史History of World War II典型计算机分析Classical Computer Analysis电测量技术Electric Measurement Technology电厂计算机控制系统Computer Control System in Power Plants电磁测量实验技术Electromagnetic Measurement Experiment & Technology 电磁场计算机Electromagnetic Field Computers电磁场理论Theory of Electromagnetic Fields电磁场数值计算Numerical Calculation of Electromagnetic Fields电磁场与电磁波Electromagnetic Fields & Magnetic Waves电磁场与微波技术Electromagnetic Fields & Micro-Wave Technology电磁场中的数值方法Numerical Methods in Electromagnetic Fields电磁场中的数值计算Numerical Calculation in Electromagnetic Fields电磁学Electromagnetics电动力学Electrodynamics电镀Plating电分析化学Electro-Analytical Chemistry电工材料Electrical Materials电工测量技术基础Measurement Technology of Electrical Engineering电工测试技术基础Testing Technology of Electrical Engineering电工产品学Electrotechnical Products电工电子技术基础Electrical Technology & Electrical Engineering电工电子学Electronics in Electrical Engineering电工基础Fundamental Theory of Electrical Engineering电工基础理论Fundamental Theory of Electrical Engineering电工基础实验Basic Experiment in Electrical Engineering电工技术Electrotechnics电工技术基础Fundamentals of Electrotechnics电工实习Electrical Engineering Practice电工实验Experiment of Electrical Engineering电工实验技术基础Experiment Technology of Electrical Engineering电工学Electrical Engineering电工与电机控制Electrical Engineering & Motor Control电弧电接触Electrical Arc Contact电弧焊及电渣焊Electric Arc Welding & Electroslag Welding电化学测试技术Electrochemical Measurement Technology电化学工程Electrochemical Engineering电化学工艺学Electrochemical Technology电机Motor电机测试技术Motor Measuring Technology电机电磁场的分析与计算Analysis & Calculation of Electrical Motor &电机电磁场的数值计算Calculation of Electrical Motor & Electromagnetic Fields 电机电磁场理论Theory of Electrical Moto & Electromagnetic Fields电机电器与供电Motor Elements and Power Supply电机矩阵分析法Analysis of Electrical Motor Matrix电机课程设计Course Exercise in Electric Engine电机绕组理论Theory of Motor Winding电机绕组理论及应用Theory & Application of Motor Winding电机设计Design of Electrical Motor电机瞬变过程Electrical Motor Change Processes电机统一理论Theory of Electrical Motor Integration电机学Electrical Motor电机学及控制电机Electrical Machinery Control & Technology电机与拖动Electrical Machinery & Towage电机原理Principle of Electric Engine电机原理与拖动Principles of Electrical Machinery & Towage电机专题Lectures on Electric Engine电接触与电弧Electrical Contact & Electrical Arc电介质物理Dielectric Physics电镜Electronic Speculum电力电子电路Power Electronic Circuit电力电子电器Power Electronic Equipment电力电子器件Power Electronic Devices电力电子学Power Electronics电力工程Electrical Power Engineering电力企业管理Management of Electrical Enterprise电力生产技术Technology of Electrical Power Generation电力生产优化管理Optimal Management of Electrical Power Generation电力拖动Electric Traction电力拖动基础Fundamentals for Electrical Towage电力拖动控制系统Electrical Towage Control Systems电力拖动与电气控制Electrical Towage & Electrical Control电力系统Power Systems电力系统电源最优化规划Optimal Planning of Power Source in a Power System 电力系统短路Power System Shortcuts电力系统分析Power System Analysis电力系统规划Power System Planning电力系统过电压Hyper-V oltage of Power Systems电力系统继电保护原理Power System Relay Protection电力系统经济分析Economical Analysis of Power Systems电力系统经济运行Economical Operation of Power Systems电力系统可靠性Power System Reliability电力系统可靠性分析Power System Reliability Analysis电力系统课程设计Course Design of Power Systems电力系统无功补偿及应用Non-Work Compensation in Power Systems & Applicati 电力系统谐波Harmonious Waves in Power Systems电力系统优化设计Optimal Designing of Power Systems电力系统远动Operation of Electric Systems电力系统远动技术Operation Technique of Electric Systems电力系统运行Operation of Electric Systems电力系统自动化Automation of Electric Systems电力系统自动装置Power System Automation Equipment电力系统最优规划Optimal Planning in Power System电力装置课程设计Course Design of Power Equipment电力装置与系统Power Equipment & System电路测量与实验Circuit Measurement & Experiment电路测试技术Circuit Measurement Technology电路测试技术基础Fundamentals of Circuit Measurement Technology电路测试技术及实验Circuit Measurement Technology & Experiments电路分析基础Basis of Circuit Analysis电路分析基础实验Basic Experiment on Circuit Analysis电路分析实验Experiment on Circuit Analysis电路和电子技术Circuit and Electronic Technique电路基本理论Basis Theory of Circuitry电路及电子线路CAD Circuitry CAD电路理论Theory of Circuit电路理论基础Fundamental Theory of Circuit电路理论实验Experiments in Theory of Circuct电路设计与测试技术Circuit Designing & Measurement Technology电气测量技术Electrical Measurement Technology电气传动Electrified Transmission电气控制技术Electrical Control Technology电器设计Electrical Appliances Designing电器学Electrical Appliances电器与控制Electrical Appliances & Control电生理技术基础Basics of Electricphysiological Technology电视传感器图象显示Television Sensor Graphic Display电视接收技术Television Reception Technology电视节目Television Programs电视节目制作Television Program Designing电视新技术New Television Technology电视新闻Television News电视原理Principles of Television电网调度自动化Automation of Electric Network Management电学实验Electrical Experiment电影艺术Art of Film Making电站微机检测控制Computerized Measurement & Control of Power Statio电子材料与元件测试技术Measuring Technology of Electronic Material and Element电子材料元件Electronic Material and Element电子材料元件测量Electronic Material and Element Measurement电子测量与实验技术Technology of Electronic Measurement & Experiment电子测试Electronic Testing电子测试技术Electronic Testing Technology电子测试技术与实验Electronic Testing Technology & Experiment电子测试实验Electronic Testing Experiment电子测试与实验技术Electronic Testing Technology & Experiment电子机械运动控制技术Technology of Electronic Mechanic Movement Control电子技术Technology of Electronics电子技术腐蚀测试中的应用Application of Electronic Technology in Erosion Measurement 电子技术基础Basic Electronic Technology电子技术基础与实验Basic Electronic Technology & Experiment电子技术课程设计Course Exercise in Electronic Technology电子技术实验Experiment in Electronic Technology电子技术综合性设计实验Experiment in Electronic Technology电子理论实验Experiment in Electronic Theory电子商务Electronic Commerce电子系统的ASIC技术ASIC Design Technologies电子显微分析Electronic Micro-Analysis电子显微镜Electronic Microscope电子线路Electronic Circuit电子线路的计算机辅助设计Computer Associate Design of Electronic Circuit电子线路课程设计Course Design of Electronic Circuit电子线路设计与测试技术Electronic Circuit Design & Measurement Technology电子线路设计与测试实验Electronic Circuit Design & Measurement Experiment电子线路实验Experiment in Electronic Circuit电子学Electronics电子学课程设计Course Design of Electronics电子照相技术Electronic Photographing Technology雕塑艺术欣赏Appreciation of Sculptural Art调节原理Principles of Regulation调节装置Regulation Equipment动力机械CAD Dynamical Machine CAD动力学Dynamics动态规划Dynamic Programming动态无损检测Dynamic Non-Destruction Measurement动态信号Dynamic Signal动态信号分析与仪器Dynamic Signal Analysis & Apparatus动物病害学基础Basis of Animal Disease动物免疫学Animal Immunology动物生理与分子生物学Animal Physiology and Molecular Biochemistry动物学Zoology动物遗传工程Animal Genetic Engineering毒理遗传学Toxicological Genetics断裂力学Fracture Mechanics断裂疲劳力学Fatigue Fracture Mechanics锻压测试技术Forging Testing Technique锻压工艺Forging Technology锻压机械液压传动Hydraulic Transmission in Forging Machinery锻压加热设备Forging Heating Equipment锻压设备专题Lectures on Forging Press Equipments锻压系统动力学Dynamics of Forging System锻造工艺Forging Technology锻造加热设备Forging Heat Equipment对外贸易保险International Trade Insurance对外贸易地理International Marketing Geography对外贸易概论Introduction to International Trade对外贸易运输International Trade Transportation多层网络方法Multi-Layer Network Technology多复变函数Analytic Functions of Several Complex Variables多媒体计算机技术Multimedia Computer Technology多媒体技术Multimedia Technology多目标优化方法Multipurpose Optimal Method多项距阵Multi-Nominal Matrix多元统计分析Multivariable StatisticsF开头的课程发电厂Power Plant发电厂电气部分Electric Elements of Power Plants发电厂电气部分与动力部分Electric Elements & Dynamics of Power Plants发电厂电气部分与热力设备Electric Elements & Thermodynamics Equipment of Power Plants发电厂计算机控制Computer Control in Power Plant发酵工程Zymolysis Engineering发育生物学原理与实验技术Principle and Experimental Technology of Development发展经济学Evolutive Economics法理学Nomology法律基础Fundamentals of Law法学概论An Introduction to Science of Law法学基础Fundamentals of Science of Law翻译Translation翻译理论与技巧Theory & Skills of Translation反不正当经济法Anti-malfeasance Economic Law泛读Extensive Reading泛函分析Functional Analysis泛函分析Functional Analysis房屋建筑学Architectural Design & Construction房屋建筑学课程设计Course Design of House Architecture仿真与辅助设计Simulation & Computer Aided Design放射生物学Radiation Biology放射学Radiology非电量测量Non-Electricity Measurement非金属材料Non-Metal Materials非线性采样系统Non-Linear Sampling System非线性方程组的数值解法Numerical Methods for No-linear System s of Equations非线性光学Nonlinear Optics非线性规划Non-Linear Programming非线性控制理论Non-Linear Control Theory非线性双曲型守恒律解的存在性The Existence of Solutions for Non -linear Hyperbolic Conservation Laws 非线性物理导论Introduction to Nonlinear Physics非线性振荡Non-Linear Oscillation非线性振动Nonlinear Vibration废水处理工程Technology of Wastewater Treatment废水处理与回用Sewage Disposal and Re-use沸腾燃烧Boiling Combustion分布式计算机系统Distributed Computer System / Distributed System分布式系统与分布式处理Distributed Systems and Distributed Processing分离科学Separation Science分析化学Analytical Chemistry分析化学实验Analytical Chemistry Experiment分析力学Analytic Mechanics分析生物化学Analytical Biochemistry分析生物化学Analytical Biochemistry分子病毒学Molecular Virology分子进化工程Engineering of Molecular Evolution分子生物学Molecular Biology分子生物学技术Protocols in Molecular Biology分子遗传学Molecular Genetics风机调节Fan Regulation风机调节.使用.运转Regulation, Application & Operation of Fans风机三元流动理论与设计Tri-Variant Movement Theory & Design of Fans风能利用Wind Power Utilization风险投资分析Analysis of Risk Investment服务业营销Service Industry Marketing辅助机械Aided Machine腐蚀电化学实验Experiment in Erosive Electrochemistry复变函数Complex Variables Functions复变函数与积分变换Functions of Complex Variables & Integral Transformation 复合材料结构力学Structural Mechanics of Composite Material复合材料力学Compound Material Mechanics傅里叶光学Fourier OpticsG开头的课程概率论Probability Theory概率论与数理统计Probability Theory & Mathematical Statistics概率论与随机过程Probability Theory & Stochastic Process概率与统计Probability & Statistics钢笔画Pen Drawing钢的热处理Heat-Treatment of Steel钢结构Steel Structure钢筋混凝土Reinforced Concrete钢筋混凝土及砖石结构Reinforced Concrete & Brick Structure钢砼结构Reinforced Concrete Structure钢砼结构与砌体结构Reinforces Structure and Monsary Structure钢砼课程设计Reinforced Concrete Course Design钢砼设计Experiment of Reinforced Concrete Structure高层建筑基础Tall Building Foundation高层建筑基础设计Designing bases of High Rising Buildings高层建筑结构设计Designing Structures of High Rising Buildings高等材料力学Advanced Material Mechanics高等代数Advanced Algebra高等发光分析Advanced Luminescence Analysis高等分析化学Advanced Analytical Chemistry高等工程力学Advanced Engineering Mechanics高等光学Advanced Optics高等环境微生物Advanced Environmental Microorganism高等教育管理Higher Education Management高等教育史History of Higher Education高等教育学Higher Education高等量子力学Advanced Quantum Mechanics高等生物化学Advanced Biochemistry高等数理方法Advanced Mathematical Method高等数学Advanced Mathematics高等数值分析Advanced Numeric Analysis高等土力学Advanced Soil Mechanics高等无机化学Advanced Inorganic Chemistry高等有机化学Advanced Organic Chemistry高电压测试技术High-Voltage Test Technology高电压技术High-Voltage Technology高电压技术与设备High-V oltage Technology and Device高电压绝缘High-Voltage Insulation高电压实验High-Voltage Experiment高分子材料High Polymer Material高分子材料及加工High Polymer Material & Porcessing高分子化学High Polymer Chemistry高分子化学实验High Polymer Chemistry Experiment高分子化学与物理Polymeric Chemistry and Physics高分子物理High Polymer Physics高分子物理实验High Polymer Physics Experiment高级程序设计语言的设计与实现Advanced Programming Language's Design & Implementation 高级管理信息系统Advanced Management Information Systems高级计算机体系结构Advanced Computer Architecture高级计算机网络Advanced Computer Networks高级计算机网络与集成技术Advanced Computer Networks and Integration Technology高级经济计量Advanced Economic Metrology高级软件工程Advanced Software Engineering高级生化技术Advanced Biochemical Technique高级生物化学Advanced Biochemistry高级食品化学Advanced Food Chemistry高级视听Advanced Videos高级数据库Advanced Database高级数理逻辑Advanced Numerical Logic高级水生生物学Advanced Aquatic Biology高级英语听说Advanced English Listening & Speaking高级植物生理生化Advanced Plant Physiology and Biochemistry高能密束焊High Energy-Dense Beam Welding高频电路High-Frequency Circuit高频电子技术High-Frequency Electronic Technology高频电子线路High-Frequency Electronic Circuit高维代数簇Algebraic Varieties of Higher Dimension高压测量技术High-Voltage Measurement Technology高压测试技术High-Voltage Testing Technology高压电场的数值计算Numerical Calculation in High-V oltage Electronic Field高压电工程High-Voltage Engineering高压电技术High-Voltage Technology高压电器High-Voltage Electrical Appliances高压绝缘High-Voltage Insulation高压实验High-Voltage Experimentation高压实验设备测量High-V oltage Experimentation Equipment Measurement高压试验技术High-Voltage Experimentation Technology工厂电气设备Electric Equipment of Plants工厂供电Factory Electricity Supply工程材料的力学性能测试Mechanic Testing of Engineering Materials 工程材料及热处理Engineering Material and Heat Treatment工程材料学Engineering Materials工程测量Engineering Surveying工程测量实习Engineering Measuring Practice工程测试技术Engineering Testing Technique工程测试实验Experiment on Engineering Testing工程测试信息Information of Engineering Testing工程测试与信号处理Engineering Testing & Signal Processing工程地质Engineering Geology工程动力学Engineering Dynamics工程概论Introduction to Engineering工程概预算Project Budget工程经济学Engineering Economics工程静力学Engineering Statics工程力学Engineering Mechanics工程热力学Engineering Thermodynamics工程数学Engineering Mathematics工程项目概预算Engineering Project Estimate & Budget工程项目评估Engineering Project Evaluation工程优化方法Engineering Optimization Method工程运动学Engineering Kinematics工程造价管理Engineering Cost Management工程制图Graphing of Engineering工业产品学Industrial Products工业电子学Industry Electronics工业分析Industrial Analysis工业锅炉Industrial Boiler工业会计学Industrial Accounting工业机器人Industrial Robot工业技术基础Basic Industrial Technology工业技术经济Industrial Technology Economics工业建筑设计原理Principles of Industrial Building Design工业经济理论Industrial Economic Theory工业经济学Industrial Economics工业美术设计Art Designing in Industry工业企业财务管理Industrial Enterprise Financial Management工业企业财务会计Accounting in Industrial Enterprises工业企业管理Industrial Enterprise Management工业企业经营管理Industrial Enterprise Administrative Management 工业社会学Industrial Sociology工业心理学Industrial Psychology工业窑炉Industrial Stoves工艺过程自动化Technics Process Automation工艺设计Technics Design工艺实习Technics Practice工艺原理与研究方法Principles & Research of Technics公差Common Difference公差测试实验Common Difference Testing Experiment公差技术测量Technical Measurement with Common Difference公差与配合Common Difference & Cooperation公共关系Public Relationship公共关系学Public Relations公司法Corporation Law公司组织与管理Organization and Management公司组织与管理Organization and Management of Corporate公文写作Document Writing功能材料原理与技术Principle and Technology of Functional Materials 功能高分子Functional Polymer功能性食品Function Foods古代汉语Ancient Chinese古典文学作品选读Selected Readings in Classical Literature骨科医学Osteopathic Medicine固体磁性理论Theory of Magnetism in Solid固体激光Solid State Laser固体激光器件Solid Laser Elements固体激光与电源Solid State Laser & Power Unit固体理论Solid State Theory固体物理Solid-State Physics故障诊断与容错技术Malfunction Diagnoses & Tolerance Technology 关税Tariff管理概论Introduction to Management管理沟通Management Communication, Management Negotiation管理会计Managerial Accounting管理经济学Management Economics管理科学专题Management Science Special Subject管理数学Management Mathematics管理系统FOXBASE Management System of FOXBASE管理系统模拟Management System Simulation管理心理学Management Psychology管理信息系统Management Information System管理学Management Theory, Principles of Management管理学Principles of Management光波导理论Light Wave Guide Theory光电技术Photoelectric Technology光电检测与信号处理Optoelectronic Detection and Processing光电课程设计Photoelectric Course Exercise光电摄像技术Photoelectric Photographing Technique光电探测及信号处理Photoelectric Inspect & Signal Processing光电系统课程设计Photoelectric System Course Design光电信号处理Photoelectric Signal Processing光电信号与系统分析Photoelectric Signal & Systematic Analysis光电信息计算机处理Computer Processing in Photoelectric Information光电子技术Photoelectronic Technique光电子学与光电信息技术Optoelectronics and Optoelectronic Information Technology 光辐射探测技术Ray Radiation Detection Technology光接入网技术Technology of Light Access Network光谱Spectrum光谱分析Spectral Analysis光谱学Spectroscopy光纤传感Fibre Optical Sensors光纤传感器Fibre Optical Sensors光纤传感器基础Fundamentals of Fibre Optical Sensors光纤传感器及应用Fibre Optical Sensors & Applications光纤光学Fiber Optics光纤光学课程设计Course Design of Fibre Optical光纤技术实验Experiments in Fibre Optical Technology光纤实验Experiments in Fibre Optical光纤通信基础Basis of Fibre Optical Communication光纤通信技术Fibre Optical Communication Technology光纤通信网络Networks of Fiber Communications光纤通信系统Fibre Optical Communication System, System of Fiber Communications 光纤原理与技术Fibre Optical Operation & Technology光学Optics光学测量Optical Measurement光学分析法Optical Analysis Method光学工艺实习Optical Technology Practice光学计量仪器设计Optical Instrument Gauge Designing光学检测Optical Detection光学设计Optical Design光学信息导论Introduction of Optical Information光学仪器设计Optical Instrument Designing光学仪器与计量仪器设计Optical Instrument & Gauge Instrument Designing光学仪器装配与校正Optical Instrument Installation & Adjustment光学与统计物理Optics and Statistical Physics光学与原子物理Optics & Atomic Physics光子学器件原理与技术Principle and Technology of Photonics Devices光子学专题Special Topics on Photonics广播编辑学Broadcast Editing广播节目制作Broadcast Programming广播新闻Broadcast Journalism广播新闻采写Broadcast Journalism Collection & Composition广告管理Advertising Management广告学Advertisement锅炉课程设计Boiler Combustion Course Designing锅炉燃烧理论Theory of Boiler Combustion。
常见大学课程名称翻译
常用大学课程中英文对照大学课程中英文对照大汇集英文字母开头的课程ALGOL语言ALGOL LanguageBASIC & FORTRAN 语言BASIC Language & FORTRAN Language BASIC 语言BASIC LanguageBASIC 语言及应用BASIC Language & ApplicationC 语言C LanguageC++程序设计C++ Program DesigningCAD 概论Introduction to CADCAD/CAM CAD/CAMCET-4 College English Test (Band 4)CET-6 College English Test (Band 6)COBOL语言COBOL LanguageCOBOL语言程序设计COBOL Language Program DesigningC与UNIX环境C Language & Unix EnvironmentC语言科学计算方法Scientific Computation Method in CC语言与生物医学信息处理C Language & Biomedical Information Processing dBASE Ⅲ课程设计Course Exercise in dBASE ⅢFORTRAN 77 语言FORTRAN 77 LanguageFORTRAN语言FORTRAN LanguageFoxBase程序设计FoxBase ProgrammingHopf代数Hopf AlgebraHopf代数与代数群量子群Hopf Algebra , Algebraic Group and Qua ntum GroupIBM-PC/XT Fundamentals of Microcomputer IBM-PC/XTIBM-PC微机原理Fundamentals of Microcomputer IBM-PCIBM汇编及高级语言的接口IBM Assembly & its Interfaces with Advanced Programming Languages Internet与Intranet技术Internet and Intranet TechnologyLSI设计基础Basic of LSI DesigningOS/2操作系统OS/2 Operation SystemPASCAL大型作业PASCAL Wide Range WorkingPASCAL课程设计Course Exercise in PASCALPASCAL语言PASCAL LanguagePC机原理Principle of PCUnix编程环境Unix Programming EnvironmentUnix操作系统分析Analysis of Unix SystemVLSI的EDA技术EDA Techniques for VLSIVLSI技术与检测方法VLSI Techniques & Its ExaminationVLSI设计基础Basis of VLSI DesignWindows系统Windows Operation SystemX光分析X-ray AnalysisX射线金属学X-Ray & MetallographyX射线与电镜X-ray & Electric MicroscopeZ-80汇编语言程序设计Z-80 Pragramming in Assembly LanguagesB开头的课程板壳非线性力学Nonlinear Mechanics of Plate and Shell板壳理论Plate Theory , Theory of Plate and Shell板壳力学Plate Mechanics办公自动化Office Automatization办公自动化系统毕业设计Office Automatization Thesis办公自动化系统设计Office Automatization Design半波实验Semiwave Experiment半导体变流技术Semiconductor Converting Technology半导体材料Semiconductor Materials半导体测量Measurement of Semiconductors半导体瓷敏元件Semiconductor Porcelain-Sensitive Elements半导体光电子学Semiconductor Optic Electronics半导体化学Semiconductor Chemistry半导体激光器Semiconductor Laser Unit半导体集成电路Semiconductor Integrated Circuitry半导体理论Semi-conductive Theory半导体器件Semiconductor Devices半导体器件工艺原理Technological Fundamentals of Semiconductor Device半导体器件课程设计Course Design of Semiconductor Devices半导体物理Semiconductor Physics半导体专业Semi-conduction Specialty半导体专业实验Specialty Experiment of Semiconductor半群理论Semi-group Theory保健食品监督评价Evaluation and Supervision on Health Food s保险学Insurance保险学Insurance报告文学专题Special Subject On Reportage报刊编辑学Newspaper & Magazine Editing报刊选读Selected Readings of Newspaper & Magazine报纸编辑学Newspaper Editing泵与风机Pumps and Fans泵与水机Pumps & Water Turbines毕业论文Graduation Thesis毕业设计Graduation Thesis毕业实习Graduation Practice编译方法Compilation Method编译方法Methods of Compiling编译技术Technique of Compiling编译原理Fundamentals of Compiling, Principles of Compiler编译原理课程设计Course Design of Compiling变电站的微机检测Computer Testing in Transformer Substation变电站的微机检测与控制Computer Testing & Control in Transformer Substation变分法与张量Calculus of Variations & Tensor变分学Calculus of Variations变流技术Semiconductor Converting Technology变质量系统热力学与新型回转压Variable Quality System Thermal Mechanics & NeoRo 表面活性剂化学及应用Chemistry and Application of Surfactant表面活性物质Surface Reactive Materials并行处理Parallel Processing并行处理与并行程序设计Parallel Processing and Parallel Programming并行算法Parallel Algorithmic波谱学Spectroscopy, Wave Spectrum波谱学实验Spectroscopic Experiment薄膜光学Film Optics薄膜物理Thin Film Physics不育症的病因学Etiology of InfertilityC开头的课程材料的力学性能测试Measurement of Material Mechanical Performance材料化学Material Chemistry材料力学Mechanics of Materials财税法规与税务会计Laws and Regulations of Finance and Taxes财务案例分析Case Analysis of Finance Management财务案例分析Case Analysis of Financial Management财务报告分析Analysis of Financial Statement财务成本管理Financial Cost Management财务管理Financial Management, Financial Cost Management财务管理与分析Financial Management and Analysis财务会计Financial Accountancy财政学Public Finance财政与金融Finance & Banking财政与税收Finance & Revenue财政与税收理论Theories on Public Finance and Tax Revenue财政与信贷Finance & Credit操作系统Disk Operating System (DOS)操作系统课程设计Course Design in Disk Operating System操作系统与编译原理Disk Operating System & Fundamentals of Compiling操作系统原理Fundamentals of Disk Operating System, Principles of Operating System 测量技术基础Foundation of Measurement Technology测量原理与仪器设计Measurement Fundamentals & Meter Design测试技术Testing Technology测试与信号变换处理Testing & Signal Transformation Processing策波测量技术Technique of Whip Wave Measurement策略管理Strategic Management产品学Production产业经济学Industrial Economy产业组织Industrial Organization产业组织学Industrial Organization Technology常微分方程Ordinary Differential Equations场论Field Theory超导磁体及应用Superconductive Magnet & Application超导及应用Superconductive & Application超高真空科学与技术Science and Technology of Ultrahigh Vacuum 60超精密加工和微细加工Super-Precision & Minuteness Processing超精微细加工Super-Precision & Minuteness Processing超声及应用Supersonics Application成本会计Cost Accounting成像原理与技术Principles & Technique of Imaging成组技术Grouping Technique城市规划原理Fundamentals of City Planning城市社会学Urban Sociology程控数字交换Program Controlling of Digital Exchange程序设计Program Designing程序设计方法学Methodology of Programming, Methods of Programming程序设计及算法语言Program Designing & Algorithmic Language程序设计语言Programming Language齿轮啮合原理Principles of Gear Connection冲击测量及误差Punching Measurement & Error冲压工艺Sheet Metal Forming Technology抽象代数Abstract Algebra初等数学Primary Mathematics传坳概论Introduction to Pass Col传动概论Introduction to Transmission传感技术Sensor Technique传感技术及应用Sensor Technique & Application传感器及应用Sensors & Application传感器与检测技术Sensors & Testing Technology传感器原理Fundamentals of Sensors传感器原理及应用Fundamentals of Sensors & Application传热学Heat Transfer船舶操纵Ship Controlling船舶电力系统Ship Electrical Power System船舶电力系统课程设计Course Exercise in Ship Electrical Power System 船舶电气传动自动化Ship Electrified Transmission Automation船舶电站Ship Power Station船舶动力装置Ship Power Equipment船舶概论Introduction to Ships船舶焊接与材料Welding & Materials on Ship船舶机械控制技术Mechanic Control Technology for Ships船舶机械拖动Ship Mechanic Towage船舶建筑美学Artistic Designing of Ships船舶结构Ship Structure船舶结构力学Structural Mechanics for Ships船舶结构与制图Ship Structure & Graphing船舶静力学Ship Statics船舶强度与结构设计Designing Ship Intensity & Structure船舶设计原理Principles of Ship Designing船舶推进Ship Propelling船舶摇摆Ship Swaying船舶摇摆与操纵Ship Swaying & Manipulating船舶振动Ship Vibration船舶阻力Ship Resistance船体建造工艺Ship-Building Technology船体结构Ship Structure船体结构图Ship Structure Graphing船体结构与制图Ship Structure & Graphing船体振动学Ship Vibration船体制图Ship Graphing船用电器设备Marine Electrical Equipment创造心理学Creativity Psychology词汇学Lexicology磁测量技术Magnetic Measurement Technology磁传感器Magnetic Sensor磁存储设备设计原理Fundamental Design of Magnetic Memory Equipment 磁记录Magnetographic磁记录技术Magnetographic Technology磁记录物理Magnetographic Physics磁路设计与场计算Magnetic Path Designing & Magnetic Field Calculati磁盘控制器Magnetic Disk Controler磁性材料Magnetic Materials磁性测量Magnetic Measurement磁性物理Magnetophysics磁原理及应用Principles of Catalyzation & Application催化原理Principles of CatalysisD开头的课程大电流测量Super-Current Measurement大电源测量Super-Power Measurement大机组协调控制Coordination & Control of Generator Networks大跨度房屋结构Large-Span House structure大型锅炉概况Introduction to Large-Volume Boilers大型火电机组控制Control of Large Thermal Power Generator Networks大型数据库原理与高级开发技术Principles of Large-Scale Data-Bas e and Advanced Development Technology 大学德语College German大学俄语College Russian大学法语College French大学日语College Japanese大学生心理学Psychology Introduction大学物理College Physics大学物理实验Experiment of College Physics大学英语College English大学语文College Chinese大众传播学Mass Media代数几何Algebraic Geometry代数几何Algebraic Geometry代数曲面Algebraic Surfaces代数图论Algebraic Graph Theory代数拓扑Algebraic Topology代数学Algebra代用燃料Substitute Fuel代用运放电路Simulated Transmittal Circuit单片机与接口技术Mono-Chip Computers & Interface Technique单片机原理Fundamentals of Mono-Chip Computers单片机原理及应用Fundamentals of Mono-Chip Computers & Applications弹塑性力学Elastic-Plastic Mechanics弹性波Elastic Waves弹性力学Elastic Mechanics, Theory of Elastic Mechanics弹性元件的理论及设计Theory and Design of Elastic Element蛋白质结构基础Principle of Protein Structure蛋白质生物化学技术Biochemical Technology of Protein当代国际关系Contemporary International Relationship当代国外社会思维评价Evaluation of Contemporary Foreign Social Thought当代文学Contemporary Literature当代文学专题Topics on Contemporary Literature当代西方哲学Contemporary Western Philosophy当代戏剧与电影Contemporary Drama & Films当代资本主义经济Contemporary Capitalist Economy党史History of the Party导波光学Wave Guiding Optics德育Moral Education等离子体工程Plasma Engineering低频电子线路Low Frequency Electric Circuit低温测试技术Cryo Testing Technique低温传热学Cryo Conduction低温固体物理Cryo Solid Physics低温技术原理与装置Fundamentals of Cryo Technology & Equipment低温技术中的微机原理Priciples of Microcomputer in Cryo Technology低温绝热Cryo Heat Insulation低温气体制冷机Cryo Gas Refrigerator低温热管Cryo Heat Tube低温设备Cryo Equipment低温生物冻干技术Biological Cryo Freezing Drying Technology低温生物学原理与应用Principle & Application of Cryobiology低温实验技术Cryo Experimentation Technology低温物理导论Cryo Physic Concepts低温物理概论Cryo Physic Concepts低温仪表及测试Cryo Meters & Measurement低温原理Cryo Fundamentals低温原理与设备Cryo Fundamentals & Equipment低温制冷机Cryo Refrigerator低温中的微机应用Application of Microcomputer in Cryo Technology低温装置Cryo Equipment低噪声电子电路Low-Noise Electric Circuit低噪声电子设计Low-Noise Electronic Designing低噪声放大与弱检Low-Noise Increasing & Decreasing低噪声与弱信号检测Detection of Low Noise & Weak Signals地基基础课程设计Course Design of Groundsill Basis地理Geography第二次世界大战史History of World War II典型计算机分析Classical Computer Analysis电测量技术Electric Measurement Technology电厂计算机控制系统Computer Control System in Power Plants电磁测量实验技术Electromagnetic Measurement Experiment & Technology 电磁场计算机Electromagnetic Field Computers电磁场理论Theory of Electromagnetic Fields电磁场数值计算Numerical Calculation of Electromagnetic Fields电磁场与电磁波Electromagnetic Fields & Magnetic Waves电磁场与微波技术Electromagnetic Fields & Micro-Wave Technology电磁场中的数值方法Numerical Methods in Electromagnetic Fields电磁场中的数值计算Numerical Calculation in Electromagnetic Fields电磁学Electromagnetics电动力学Electrodynamics电镀Plating电分析化学Electro-Analytical Chemistry电工材料Electrical Materials电工测量技术基础Measurement Technology of Electrical Engineering电工测试技术基础Testing Technology of Electrical Engineering电工产品学Electrotechnical Products电工电子技术基础Electrical Technology & Electrical Engineering电工电子学Electronics in Electrical Engineering电工基础Fundamental Theory of Electrical Engineering电工基础理论Fundamental Theory of Electrical Engineering电工基础实验Basic Experiment in Electrical Engineering电工技术Electrotechnics电工技术基础Fundamentals of Electrotechnics电工实习Electrical Engineering Practice电工实验Experiment of Electrical Engineering电工实验技术基础Experiment Technology of Electrical Engineering电工学Electrical Engineering电工与电机控制Electrical Engineering & Motor Control电弧电接触Electrical Arc Contact电弧焊及电渣焊Electric Arc Welding & Electroslag Welding电化学测试技术Electrochemical Measurement Technology电化学工程Electrochemical Engineering电化学工艺学Electrochemical Technology电机Motor电机测试技术Motor Measuring Technology电机电磁场的分析与计算Analysis & Calculation of Electrical Motor &电机电磁场的数值计算Calculation of Electrical Motor & Electromagnetic Fields 电机电磁场理论Theory of Electrical Moto & Electromagnetic Fields电机电器与供电Motor Elements and Power Supply电机矩阵分析法Analysis of Electrical Motor Matrix电机课程设计Course Exercise in Electric Engine电机绕组理论Theory of Motor Winding电机绕组理论及应用Theory & Application of Motor Winding电机设计Design of Electrical Motor电机瞬变过程Electrical Motor Change Processes电机统一理论Theory of Electrical Motor Integration电机学Electrical Motor电机学及控制电机Electrical Machinery Control & Technology电机与拖动Electrical Machinery & Towage电机原理Principle of Electric Engine电机原理与拖动Principles of Electrical Machinery & Towage电机专题Lectures on Electric Engine电接触与电弧Electrical Contact & Electrical Arc电介质物理Dielectric Physics电镜Electronic Speculum电力电子电路Power Electronic Circuit电力电子电器Power Electronic Equipment电力电子器件Power Electronic Devices电力电子学Power Electronics电力工程Electrical Power Engineering电力企业管理Management of Electrical Enterprise电力生产技术Technology of Electrical Power Generation电力生产优化管理Optimal Management of Electrical Power Generation电力拖动Electric Traction电力拖动基础Fundamentals for Electrical Towage电力拖动控制系统Electrical Towage Control Systems电力拖动与电气控制Electrical Towage & Electrical Control电力系统Power Systems电力系统电源最优化规划Optimal Planning of Power Source in a Power System 电力系统短路Power System Shortcuts电力系统分析Power System Analysis电力系统规划Power System Planning电力系统过电压Hyper-Voltage of Power Systems电力系统继电保护原理Power System Relay Protection电力系统经济分析Economical Analysis of Power Systems电力系统经济运行Economical Operation of Power Systems电力系统可靠性Power System Reliability电力系统可靠性分析Power System Reliability Analysis电力系统课程设计Course Design of Power Systems电力系统无功补偿及应用Non-Work Compensation in Power Systems & Applicati 电力系统谐波Harmonious Waves in Power Systems电力系统优化设计Optimal Designing of Power Systems电力系统远动Operation of Electric Systems电力系统远动技术Operation Technique of Electric Systems电力系统运行Operation of Electric Systems电力系统自动化Automation of Electric Systems电力系统自动装置Power System Automation Equipment电力系统最优规划Optimal Planning in Power System电力装置课程设计Course Design of Power Equipment电力装置与系统Power Equipment & System电路测量与实验Circuit Measurement & Experiment电路测试技术Circuit Measurement Technology电路测试技术基础Fundamentals of Circuit Measurement Technology电路测试技术及实验Circuit Measurement Technology & Experiments电路分析基础Basis of Circuit Analysis电路分析基础实验Basic Experiment on Circuit Analysis电路分析实验Experiment on Circuit Analysis电路和电子技术Circuit and Electronic Technique电路基本理论Basis Theory of Circuitry电路及电子线路CAD Circuitry CAD电路理论Theory of Circuit电路理论基础Fundamental Theory of Circuit电路理论实验Experiments in Theory of Circuct电路设计与测试技术Circuit Designing & Measurement Technology电气测量技术Electrical Measurement Technology电气传动Electrified Transmission电气控制技术Electrical Control Technology电器设计Electrical Appliances Designing电器学Electrical Appliances电器与控制Electrical Appliances & Control电生理技术基础Basics of Electricphysiological Technology电视传感器图象显示Television Sensor Graphic Display电视接收技术Television Reception Technology电视节目Television Programs电视节目制作Television Program Designing电视新技术New Television Technology电视新闻Television News电视原理Principles of Television电网调度自动化Automation of Electric Network Management电学实验Electrical Experiment电影艺术Art of Film Making电站微机检测控制Computerized Measurement & Control of Power Statio电子材料与元件测试技术Measuring Technology of Electronic Material and Element电子材料元件Electronic Material and Element电子材料元件测量Electronic Material and Element Measurement电子测量与实验技术Technology of Electronic Measurement & Experiment电子测试Electronic Testing电子测试技术Electronic Testing Technology电子测试技术与实验Electronic Testing Technology & Experiment电子测试实验Electronic Testing Experiment电子测试与实验技术Electronic Testing Technology & Experiment电子机械运动控制技术Technology of Electronic Mechanic Movement Control电子技术Technology of Electronics电子技术腐蚀测试中的应用Application of Electronic Technology in Erosion Measurement 电子技术基础Basic Electronic Technology电子技术基础与实验Basic Electronic Technology & Experiment电子技术课程设计Course Exercise in Electronic Technology电子技术实验Experiment in Electronic Technology电子技术综合性设计实验Experiment in Electronic Technology电子理论实验Experiment in Electronic Theory电子商务Electronic Commerce电子系统的ASIC技术ASIC Design Technologies电子显微分析Electronic Micro-Analysis电子显微镜Electronic Microscope电子线路Electronic Circuit电子线路的计算机辅助设计Computer Associate Design of Electronic Circuit电子线路课程设计Course Design of Electronic Circuit电子线路设计与测试技术Electronic Circuit Design & Measurement Technology 电子线路设计与测试实验Electronic Circuit Design & Measurement Experiment 电子线路实验Experiment in Electronic Circuit电子学Electronics电子学课程设计Course Design of Electronics电子照相技术Electronic Photographing Technology雕塑艺术欣赏Appreciation of Sculptural Art调节原理Principles of Regulation调节装置Regulation Equipment动力机械CAD Dynamical Machine CAD动力学Dynamics动态规划Dynamic Programming动态无损检测Dynamic Non-Destruction Measurement动态信号Dynamic Signal动态信号分析与仪器Dynamic Signal Analysis & Apparatus动物病害学基础Basis of Animal Disease动物免疫学Animal Immunology动物生理与分子生物学Animal Physiology and Molecular Biochemistry动物学Zoology动物遗传工程Animal Genetic Engineering毒理遗传学Toxicological Genetics断裂力学Fracture Mechanics断裂疲劳力学Fatigue Fracture Mechanics锻压测试技术Forging Testing Technique锻压工艺Forging Technology锻压机械液压传动Hydraulic Transmission in Forging Machinery锻压加热设备Forging Heating Equipment锻压设备专题Lectures on Forging Press Equipments锻压系统动力学Dynamics of Forging System锻造工艺Forging Technology锻造加热设备Forging Heat Equipment对外贸易保险International Trade Insurance对外贸易地理International Marketing Geography对外贸易概论Introduction to International Trade对外贸易运输International Trade Transportation多层网络方法Multi-Layer Network Technology多复变函数Analytic Functions of Several Complex Variables多媒体计算机技术Multimedia Computer Technology多媒体技术Multimedia Technology多目标优化方法Multipurpose Optimal Method多项距阵Multi-Nominal Matrix多元统计分析Multivariable StatisticsF开头的课程发电厂Power Plant发电厂电气部分Electric Elements of Power Plants发电厂电气部分与动力部分Electric Elements & Dynamics of Power Plants发电厂电气部分与热力设备Electric Elements & Thermodynamics Equipment of Power Plants发电厂计算机控制Computer Control in Power Plant发酵工程Zymolysis Engineering发育生物学原理与实验技术Principle and Experimental Technology of Development发展经济学Evolutive Economics法理学Nomology法律基础Fundamentals of Law法学概论An Introduction to Science of Law法学基础Fundamentals of Science of Law翻译Translation翻译理论与技巧Theory & Skills of Translation反不正当经济法Anti-malfeasance Economic Law泛读Extensive Reading泛函分析Functional Analysis泛函分析Functional Analysis房屋建筑学Architectural Design & Construction房屋建筑学课程设计Course Design of House Architecture仿真与辅助设计Simulation & Computer Aided Design放射生物学Radiation Biology放射学Radiology非电量测量Non-Electricity Measurement非金属材料Non-Metal Materials非线性采样系统Non-Linear Sampling System非线性方程组的数值解法Numerical Methods for No-linear System s of Equations非线性光学Nonlinear Optics非线性规划Non-Linear Programming非线性控制理论Non-Linear Control Theory非线性双曲型守恒律解的存在性The Existence of Solutions for Non -linear Hyperbolic Conservation Laws 非线性物理导论Introduction to Nonlinear Physics非线性振荡Non-Linear Oscillation非线性振动Nonlinear Vibration废水处理工程Technology of Wastewater Treatment废水处理与回用Sewage Disposal and Re-use沸腾燃烧Boiling Combustion分布式计算机系统Distributed Computer System / Distributed System分布式系统与分布式处理Distributed Systems and Distributed Processing分离科学Separation Science分析化学Analytical Chemistry分析化学实验Analytical Chemistry Experiment分析力学Analytic Mechanics分析生物化学Analytical Biochemistry分析生物化学Analytical Biochemistry分子病毒学Molecular Virology分子进化工程Engineering of Molecular Evolution分子生物学Molecular Biology分子生物学技术Protocols in Molecular Biology分子遗传学Molecular Genetics风机调节Fan Regulation风机调节.使用.运转Regulation, Application & Operation of Fans风机三元流动理论与设计Tri-Variant Movement Theory & Design of Fans风能利用Wind Power Utilization风险投资分析Analysis of Risk Investment服务业营销Service Industry Marketing辅助机械Aided Machine腐蚀电化学实验Experiment in Erosive Electrochemistry复变函数Complex Variables Functions复变函数与积分变换Functions of Complex Variables & Integral Transformation 复合材料结构力学Structural Mechanics of Composite Material复合材料力学Compound Material Mechanics傅里叶光学Fourier OpticsG开头的课程概率论Probability Theory概率论与数理统计Probability Theory & Mathematical Statistics概率论与随机过程Probability Theory & Stochastic Process概率与统计Probability & Statistics钢笔画Pen Drawing钢的热处理Heat-Treatment of Steel钢结构Steel Structure钢筋混凝土Reinforced Concrete钢筋混凝土及砖石结构Reinforced Concrete & Brick Structure钢砼结构Reinforced Concrete Structure钢砼结构与砌体结构Reinforces Structure and Monsary Structure钢砼课程设计Reinforced Concrete Course Design钢砼设计Experiment of Reinforced Concrete Structure高层建筑基础Tall Building Foundation高层建筑基础设计Designing bases of High Rising Buildings高层建筑结构设计Designing Structures of High Rising Buildings高等材料力学Advanced Material Mechanics高等代数Advanced Algebra高等发光分析Advanced Luminescence Analysis高等分析化学Advanced Analytical Chemistry高等工程力学Advanced Engineering Mechanics高等光学Advanced Optics高等环境微生物Advanced Environmental Microorganism高等教育管理Higher Education Management高等教育史History of Higher Education高等教育学Higher Education高等量子力学Advanced Quantum Mechanics高等生物化学Advanced Biochemistry高等数理方法Advanced Mathematical Method高等数学Advanced Mathematics高等数值分析Advanced Numeric Analysis高等土力学Advanced Soil Mechanics高等无机化学Advanced Inorganic Chemistry高等有机化学Advanced Organic Chemistry高电压测试技术High-Voltage Test Technology高电压技术High-Voltage Technology高电压技术与设备High-Voltage Technology and Device高电压绝缘High-Voltage Insulation高电压实验High-Voltage Experiment高分子材料High Polymer Material高分子材料及加工High Polymer Material & Porcessing高分子化学High Polymer Chemistry高分子化学实验High Polymer Chemistry Experiment高分子化学与物理Polymeric Chemistry and Physics高分子物理High Polymer Physics高分子物理实验High Polymer Physics Experiment高级程序设计语言的设计与实现Advanced Programming Language's Design & Implementation 高级管理信息系统Advanced Management Information Systems高级计算机体系结构Advanced Computer Architecture高级计算机网络Advanced Computer Networks高级计算机网络与集成技术Advanced Computer Networks and Integration Technology高级经济计量Advanced Economic Metrology高级软件工程Advanced Software Engineering高级生化技术Advanced Biochemical Technique高级生物化学Advanced Biochemistry高级食品化学Advanced Food Chemistry高级视听Advanced Videos高级数据库Advanced Database高级数理逻辑Advanced Numerical Logic高级水生生物学Advanced Aquatic Biology高级英语听说Advanced English Listening & Speaking高级植物生理生化Advanced Plant Physiology and Biochemistry高能密束焊High Energy-Dense Beam Welding高频电路High-Frequency Circuit高频电子技术High-Frequency Electronic Technology高频电子线路High-Frequency Electronic Circuit高维代数簇Algebraic 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FOXBASE管理系统模拟Management System Simulation管理心理学Management Psychology管理信息系统Management Information System管理学Management Theory, Principles of Management管理学Principles of Management光波导理论Light Wave Guide Theory光电技术Photoelectric Technology光电检测与信号处理Optoelectronic Detection and Processing光电课程设计Photoelectric Course Exercise光电摄像技术Photoelectric Photographing Technique光电探测及信号处理Photoelectric Inspect & Signal Processing光电系统课程设计Photoelectric System Course Design光电信号处理Photoelectric Signal Processing光电信号与系统分析Photoelectric Signal & Systematic Analysis光电信息计算机处理Computer Processing in Photoelectric Information光电子技术Photoelectronic Technique光电子学与光电信息技术Optoelectronics and Optoelectronic Information Technology 光辐射探测技术Ray Radiation Detection Technology光接入网技术Technology of Light Access Network光谱Spectrum光谱分析Spectral Analysis光谱学Spectroscopy光纤传感Fibre Optical Sensors光纤传感器Fibre Optical Sensors光纤传感器基础Fundamentals of Fibre Optical Sensors光纤传感器及应用Fibre Optical Sensors & Applications光纤光学Fiber Optics光纤光学课程设计Course Design of Fibre Optical光纤技术实验Experiments in Fibre Optical Technology光纤实验Experiments in Fibre Optical光纤通信基础Basis of Fibre Optical Communication光纤通信技术Fibre Optical Communication Technology光纤通信网络Networks of Fiber Communications光纤通信系统Fibre Optical Communication System, System of Fiber Communications 光纤原理与技术Fibre Optical Operation & Technology光学Optics光学测量Optical Measurement光学分析法Optical Analysis Method光学工艺实习Optical Technology Practice光学计量仪器设计Optical Instrument Gauge Designing光学检测Optical Detection光学设计Optical Design光学信息导论Introduction of Optical Information光学仪器设计Optical Instrument Designing光学仪器与计量仪器设计Optical Instrument & Gauge Instrument Designing。
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原文：Information systems and cost control The purpose of this paper is to consider how the key concepts of management information systems might be integrated with accounting concepts relating to the managerial process of cost control to form a coherent module for a business school curriculum.Perhaps the best place to start is with some definitions. Cost control, as seen by the writers of cost accounting texts, is the set of processes by which management secures and monitors adherence to cost standards. It is thus narrower than cost management, which encompasses both cost adherence and cost reduction and, according to some, includes actions which direct an organization away from activities which have low benefit-to-cost ratios.There is much less agreement about the definition of management information systems. The information systems field draws from many disciplines ., computer science, management science, organizational behavior, and even accounting -- and information systems texts and courses usually include discussions of concepts and issues from these other disciplines. Many HIS definitions focus on the computer hardware and software which are important components of most formal systems, Other definitions take a broader perspective and focus on the task which the HIS is to accomplish. EIN and SEGEV for example, suggest this definition: A management information system is a system for collecting, storing, retrieving, and processing information that is used, or desired, by one or more managers in the performance of their duties.This definition sounds strangely like many common definitions of managerial accounting, which may be why we prefer it. It also has the advantage of allowing us to consider the broad range of issues which are important to understanding information systems, not just the physical elements from which they are built. In our discussion, however, we shall try to limit our attention to those issueswhich are truly MIS issues -- ., those which arise at the intersections of the various disciplines upon which the MIS field is based, For example, we shall not discuss the management science models which are embedded in many information systems, nor the fundamentals of computer operating system design -- our concern with these will be only with those aspects which impinge on a manager's understanding of MIS principles.In trying to integrate the key concepts of MIS and cost control, our initial approach was to look for a natural mapping between these two sets of concepts, so that specific MIS concepts could be taught along with specific cost control concepts, with few gaps and little redundancy. Unfortunately, we found no such natural mapping. There is no unique relationship between variance analysis and human information processing, for example, nor should discussion of flow charting 'be confined to, say, cost budgeting at the expense of other elements of the cost control apparatus. This means we had to look for connections less than a full mapping, but correspondences worth developing.As we thought about how the concepts of these two fields could be integrated, we realized that another issue had to be addressed first. MIS concepts bear on most if not all aspects of accounting, not just cost control, and on all other managerial activities. It makes no sense to think about integrating MIS and cost control concepts without also considering the interconnections between MIS and other parts of the accounting and business curriculum.Since other papers are focusing on other interfaces between MIS and accounting, we shall limit ourselves in the remainder of this paper to those aspects of MIS which might most reasonably be integrated with the accounting aspects of cost control. After all, that is our basic assignment we recognize that a final decision about the material to be included in this module cannot be made until a general approach to integration has been selected.We begin by identifying the following seven phases in the design and operation of a cost control system:1. Establishing the nature of the information need.2. Establishing information specifications.3. Choosing the technical means of producing information.4. Producing the information.5. Insuring that management will use the information.6. Responding to information.7. Keeping the system up-to-date.Many managerial accounting courses do consider the socio-technical aspects of system design to some extent, but most of this consideration comes under the heading of avoiding dysfunctional effects of accounting reports or "the effects of budgets on people. What the information systems literature an contribute is a broader range of behavioral factors to consider as well as systematic procedures for assessing their impact on system design. Mumford's ETHICS method, for example, identifies five critical areas of fit between the person and the job which are necessary for job satisfaction. Since the systems a person uses can affect several or all of these fits, it is recommended that proposed (and existing) systems be evaluated in terms of their impacts on these fits. The ETHICS method provides a technique for making these assessments.No information system exists in a vacuum; a cost control system is surrounded by and interacts with a range of other systems in the organization. The degree and manner of interaction among systems reflects the organization's information architecture. There are a range of approaches to designing information systems ., top-down, bottom-up and each is appropriate to some architectures and not to others.Implementing an information system does not just happen the technical, individual, and organizational aspects of change must be considered and planned for, introducing this concept in the discussion of cost control has two main benefits. First, it highlights the effects of participation in the system development process on system acceptance and on the likelihood that managers will use the system at all or will use it as it is intended to be used. Second, it brings out the range of changes ., the need for training, the possibility thatreporting relationships or organizational structure will have to be altered) which need to be made to implement any new information system successfully.The traditional cost control course in accounting differentiates between steering control and scorecard control as essentially different processes which require different types of information, formats of presentation, etc. In information systems terminology, scorecard control implies a structured reporting system, while effective steering control requires a decision support system.The literature on human information processing is extensive, and full coverage would require more class time than most managerial accounting courses can spare, some coverage is important, however, primarily in connection with the evaluation of the format in which cost control information is to be presented to management. Understanding HIP limitations should help the cost control system designer specify report formats that will most effectively communicate results to the system's users. The discussion of HIP limitations in this context should provide the student with a broader, more general framework in which to consider the presentation and communication of the results of cost control activities.The data-base approach has both costs and benefits, an the designer of a cost control system must understand these tradeoffs in order to make a decision about the appropriate data architecture ., data-base vs. stand-alone data files). An application-specific data base is more accessible to system users and can be designed to meet the needs of the specific application. A broader data base will have to be structured in ways that are not optimal for the users of any single system. If the data-base is to support both government contract costing and internal cost control, for example, great care must be taken in defining data items; government contract costing requires ex-post average full costing, whereas cost control requires the application of the controllability and responsibility concepts, with predetermination of many of the determinants of the costs of individual responsibility centers.All cost control systems exist in a dynamic environment. Changes take placein the processes being controlled, in knowledge about these processes, and in the people responsible for controlling them. Changes may also occur in the computer system on which the cost control system is run. Any of these changes may require that the cost control system be modified to reflect its new environment.Less dramatic than the changes which inevitably occur, but equally important, is the fact that no information system runs itself; a variety of supporting roles are needed to feed the system with input data, assure that files are properly maintained.Managers responsible for cost control should recognize that systems go through a sequence of stages development, operation, evaluation, maintenance, and retirement or replacement. In information systems parlance, this is known as the system life cycle, From a discussion of the system life cycle, cost control system designers should learn that their role extends beyond the initial design of the system, and must include the design of supporting structures which will allow the continued functioning of the system in a changing environment. Further, as users of these systems they must be alert for evidence that movement to a new stage is appropriate, Coverage of the system life cycle should also show how these adaptations can be made.This is not the only mapping that could be made, but it seems likely to fit the accounting coverage of cost control better than others we have thought of, Given that, our remaining task is to discuss briefly how these information systems issues might be discussed in conjunction with the cost control material, and what they would add to a more traditional presentation of cost control.As we pointed out earlier, most managerial accounting courses have little to say about the third phase of the cost control process, the choice of means of producing information. Insofar as these choices affect the ability of cost control systems to realize their objectives, the general characteristics of these choices ought to be recognized.The focus of the traditional cost control course in the fourth phase of thecost control process producing information is on the task-specific ., controlling costs) aspects of producing and communicating information. Thus, it deals with how costs should be classified, how standards should be set, the procedure for analyzing costs and cost variances, and the appropriate formats for communicating results, We suggest that file structure concepts and a review of human information processing limitations be introduced in this context. The first of these determines what types of data presentations and analyses can be done easily; the second ought to help the system designer specify report formats that will communicate results effectively to system users.The process of insuring that management uses the information generated by the cost control system has two aspects, a motivational aspect and a facilitation aspect, Accounting coverage of this phase of cost control is typically limited to the motivational aspect. It centers on the impact that measuring certain variables has on managerial attention, and on the effects of budget tightness or attainability on managerial expectations and effort.The sixth phase in the cost control process, responding to information, is covered only lightly in the usual managerial accounting course. The usual course distinguishes between corrective responses and adaptive responses to information, and discusses the conditions under which each is likely to be appropriate. Some courses introduce information economics concepts, usually with emphasis on variance investigation decisions. The information systems curriculum also incorporates information economics concepts. In general, however, this is the one phase of the cost control process for which information systems concepts appear likely to make no net addition to concepts from other sources.The final phase in the cost control process, keeping the system current, is a topic not covered in most courses on cost control, but it is of critical importance for real systems. The relevant topic here is the system life cycle concept.Our conclusion from this attempt to integrate material from these two areas in the business curriculum is that coverage of information systems topics addsto the discussion of cost control in several ways. I some cases, it fills in where the typical cost control course has little to say ., at the choosing the means of producing information phase. In other cases, the information systems issues provide a general framework and the cost control issues provide a specific context for discussion ., establishing the need for information. Finally, in still other cases, the information systems coverage provides a different perspective on the question at hand ., insuring the use of information. In each of these cases, we believe that incorporating the information systems material could enrich the typical cost control course and would make the presentation of cost control systems more realistic.Source: Michael , 2004.“Information Systems and Cost Control”. Accounting ,. 译文：信息系统和成本控制本文的目的是考虑如何使管理信息系统的关键概念可能会与有关的成本控制管理过程的会计概念结合，形成一个连贯的商学院课程模块集成的概念。