英语翻译参考资料
英语翻译学习资料
英语翻译学习资料### English Translation Learning MaterialsIn the realm of language learning, English translation stands as a crucial skill for those aiming to master the language.It not only enhances comprehension but also enriches one's vocabulary and grammatical understanding. Here are some essential materials and strategies for learning English translation effectively.#### 1. Understanding the Basics- Grammar: Familiarize yourself with English grammar rules to understand sentence structure.- Vocabulary: Build a robust vocabulary to ensure you can accurately translate words and phrases.#### 2. Reading Comprehension- Wide Reading: Read a variety of English texts, including novels, newspapers, and academic articles.- Note-Taking: Keep a notebook to jot down new words and phrases, and their meanings.#### 3. Practice Translation- Sentence Translation: Start with simple sentences and gradually move to more complex ones.- Paragraph Translation: Practice translating paragraphs to understand context and flow.#### 4. Use of Dictionaries and Thesaurus- Bilingual Dictionaries: Use them to find the exact meaning of words in both languages.- Thesaurus: Helps in finding synonyms and enhancing your word choice.#### 5. Online Resources- Translation Apps: Utilize apps for quick translations, but don't rely on them for learning.- Online Courses: Enroll in online translation courses to learn from experts.#### 6. Cultural Understanding- Idioms and Slang: Learn about English idioms and slang to understand and translate them correctly.- Cultural References: Familiarize yourself with cultural references to avoid mistranslations.#### 7. Peer Review- Language Partners: Work with a language partner to review and correct each other's translations.- Feedback: Seek feedback from native speakers or experienced translators.#### 8. Consistent Practice- Daily Practice: Make translation a part of your daily routine.- Revision: Regularly revise your translations to improve and learn from mistakes.#### 9. Professional Development- Certifications: Consider obtaining a certification in translation to enhance your credibility.- Networking: Join professional networks to stay updated with industry trends.#### 10. Technological Tools- CAT Tools: Learn to use Computer-Assisted Translation tools to increase efficiency.- Translation Memory: Utilize translation memory software to store and reuse translations.#### ConclusionLearning English translation is a journey that requires patience, practice, and continuous learning. By utilizing the materials and strategies outlined above, you can enhance your translation skills and achieve fluency in English.Remember, the key to mastering English translation is consistent practice coupled with a deep understanding of both the source and target languages. Happy translating!。
翻译材料参考5篇
翻译材料参考5篇第一篇:翻译材料参考The Year 2050 •No new international effort has been made to overcome the worst of poverty and under- development. Economic marginalization has been allowed to continue and the inequalities of the 20th century have deepened. Continued malnutrition and poor health care have left child death rates at relatively high levels for large numbers of people. Little has been done to achieve equality between the sexes. More than 100 million primary school age children, two thirds of them girls, are not in school. 2050年•国际社会没有付出新的努力来在改变极端贫困和落后状况。
经济贫困化依然存在并继续发展,同时,20世纪就存在的不平等现象变得更为严重。
持续的营养不良和较差的卫生保健工作使大量人口中的儿童死亡率居高不下(大量人口,营养持续不良,卫生保健差,使儿童死亡率居高不下)。
实现男女平的进程步履维艰(国际社会几乎没有采取任何措施来实现男女平等/在争取男女性别平等待遇方面几乎没有采取任何措施)。
超过一亿多的学龄儿童,无法入校学习,其中2/3为女童。
•Secondary school remains the preser ve of a minority, and average age at marriage has risen only marginally. Many of the poor have therefore continued to have large families to compensate for high death rates, to ensure surviving sons, and to try to insure themselves against destitution. Women still do not have the power to control their own fertility, and many families who want fewer children still do not have access to high-quality family planning.•中学仍然只为少数人敞开大门(只有少数人才能上得了中学),同时,平均结婚年龄稍有提高。
笔译参考资料(1)
直译与意译●直译所谓直译(literal translation),就是在译入语语法能力所允许的范围内,尽可能贴近原文内容与形式的翻译方法。
一般说来,如果译文能够以与原文相同的形式再现与原文相同的内容,就可以采用直译的方法。
译例评析【1】Whether or not vegetarianism should be advocated for adults, it is definitely unstisfactory for growing children.译文:无论在成人当中是否应该提倡素食习惯,但这却绝对不能满足正在成长发育的孩子们的需要。
【2】But I hated Sakamoto, and I had a feeling he’d surely lead us both to our ancestors.译文:但是我恨坂本,并预感到他肯定会领着咱们去见祖先。
【3】Hitler was armed to the teethwhen he launched the Second World War, but ina few years, he was completely defeated.译文:希特勒在发动第二次世界大战时是武装到牙齿的,可是不过几年,就被彻底击败了。
注:有人认为直译就是逐字翻译(word-for-word translation),这实质上是一种误会。
逐字译是一种严格遵循原文措辞的翻译方法,翻译时以词为单位进行考虑,力求译文中的每个词都与原文相对应。
例如下面杜甫《登高》诗的英译为例:风急天高猿啸哀Wind keen sky high apes scream mourning渚清沙白鸟飞回Islet pure sand white birds fly revolving无边落木萧萧下Without limit falling trees bleakly shed不尽长江滚滚来No exhaustble long river rolling-rolling come万里悲秋常作客Myriad-li melancholy autumn constantly be traveler百年多病独登台Hundred-years much sickness alone ascend terrace艰难困苦繁双鬓Difficulties bitter-regrets proliferate frosty temples潦倒新停浊酒杯Despondent newly stop muddy wine cups总之,我们切不可把直译理解为逐字译。
英语翻译学习资料(含中英文解释)
例1.Winners do not dedicate their lives to a concept of what they imagine they should be, rather, they are themselves and as such do not use theirenergy putting on a performance, maintaining pretence andmanipulating(操纵)others . They are aware that there is a differencebetween being loved and acting loving, between being stupid andacting stupid, between being knowledgeable and actingknowledgeable. Winners do not need to hide behind a mask.1.dedicate to 把时间,精力用于2.pretence 虚伪,虚假6 .1 斤斤于字比句次,措辞生硬例2.Solitude is an excellent laboratory in which to observe the extent to which manners and habits are conditioned by others. My table manners are atrocious( 丑恶 )—in this respect I've slipped back hundreds of years in fact, I have no manners whatsoever(完全,全然). If I feel like it, I eat with my fingers, or out of a can, or standing up —in other words, whichever is easiest.孤独是很好的实验室,正好适合观察一个人的举止和习惯在多大程度上受人制约。
英语专业翻译类论文参考文献
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Reprinted by World Book Publishing Corp. in 1992.Hickey, Leo. (ed.) The Pragmatics of Translation. Clevedon: Multilingual Matters, 1998. Hodges, J. C. & Whitten, M. E. Harbrace College Handbook. New York: Harbrace Jovanovich. 1982.Hopper, P. J. & Traugott, E. C. Grammaticalization. Beijing: Foreign Language Teaching & Research Press , Cambridge University Press. 2001.Kahn, J. E. The Right Word at the Right Time. London: TheReader’s Digest A ssociation. 1985. Kelly, Jeanne and Nathan K. Mao. Fortress Besieged. Indiana: Indiana Univ. Press. 1979. Landers, Clifford E. Literary Translation: A Practical Guide. Shanghai: Shanghai Foreign Language Education Press. 2008.Lao, She. Camel Xiangzi. trans. Shi Xiaoqing. Beijing: Foreign Languages Press. 1981.Leech,G.N. Style in Fiction. New York: Longman. 1983.Li, C. N. & S. A.Thompson. Subject and topic: a new typology of language. In Charles N. Li (ed.) Subject and Topic. London/New York: Academic Press, 1976. 457-490.Newmark, Peter. A Textbook of Translation. Hertfordshire: Prentice-Hall, 1988. Newmark, Peter. Approaches to Translation. Oxford: Pergamon, 1982.Nida, Eugene A. Language, Culture and Translating. Shanghai: Shanghai Foreign Language Education Press, 1991. (Bilingual edition with Chinese translation published by Inner Mongolia University Press in 1998, also appears in Nida 2001)Nida, Eugene A. The Sociolinguistics of Interlingual Communication. Bruxelles: Les éditions du Hazard, 1996. (Bilingual edition with Chinese translation published by Inner Mongolia University Press, 1999)Nord, Christiane. Translating as a Purposeful Activity: Functionalist Approaches Explained. Manchester: St. Jerome, 1997.Quirk,R.et al. A Grammar of Contemporary English. Longman. 1973.Robinson, D. Western Translation Theory: from Herodotus to Nietzsche. Cornwall: St. Jerome Publishing. 2002.Snell-Hornby, Mary. Translation Studies: An Integrated Approach. Revised ed. Amsterdam: John Benjamins, 1995.Steiner, George. After Babel: Aspects of Language and Translation. 3rd ed. Oxford: Oxford University Press, 1998.Swan, M. Practical English Usage. Oxford : Oxford University Press. 1980.Toury, Gideon. Descriptive Translation Studies and Beyond. Amsterdam: John Benjamins, 1995. Venuti, L. The Translator’s Invisibility. London & New York: Routledge. 1995.Wilss,W. The Science of Translation: Problems and Methods. Shanghai: Shanghai Language Education Press. 2001.Zeiger, A. Encyclopaedia of English. New York: Arco Publishing Company. 1978.四、学术期刊翻译相关论文举例爱泼斯坦、林戊荪、沈苏儒. 呼吁重视对外宣传中的外语工作. 中国翻译, 2000 (6).蔡春露. 论《木匠的哥特式古屋》叙述的别确定性. 外国文学研究, 2004 (4).蔡春露. 论悲剧《李尔王》中的意象. 辽宁师范大学学报, 2002 (4).丁衡祁. 对外宣传中的英语质量亟待提高. 中国翻译, 2002 (4).丁金国. 汉英对照研究中的理论原则. 外语教学与研究,1996 (3).范敏、陈天祥. 论汉语成语的英译. 山东外语教学,200 (5).封宗颖、邵志洪.英汉第三人称代词深层回指对照与翻译. 外语学刊,2004 (5).冯寿农. 翻译是“异化”, 或是“化异”? 法国研究, 2002 (2).傅似逸. 试论对外宣传材料英译“以语篇为中心”的原则. 外语与外语教学, 2001 (11).高健. 语言个性与翻译. 外国语,1999 (4).关坤英. 朱自清散文的朦胧美——从《荷塘月XXX》谈起. 北京师范大学学报,1987 (5).郭建中. 翻译中的文化因素:异化与归化. 外国语,1998 (2).郭建中. 汉语歇后语翻译的理论与实践. 中国翻译,1996 (2).韩庆果. “歇后语”一词的英译名及歇后语翻译初探. 外语与外语教学, 2002 (12).何兆熊. 英语人称代词使用中的语义模糊. 外国语. 1986 (4).侯维瑞. 文体研究和翻译. 外语教学与研究,1988 (3).胡密密. 从思维差异看汉英科技文体与科技论文的英译. 中国科技翻译. 2002 (3).胡兆云. 晚清以来Jury、Juror汉译考察与辨误. 外语与外语教学, 2009 (1).胡兆云. 柏拉图、黑格尔灵感论与文学翻译中灵感现象浅析. 外国语言文学, 2003 (3).胡兆云. 从康德的人类“共通感”看异化翻译法. 华南师范大学学报, 2003 (3).胡兆云. 华盛顿交还军权与还权对答翻译探索. 外国语言文学, 2005 (3).胡兆云. 克罗齐表现主义翻译观及其进展浅析. 外语与外语教学, 2003 (5).胡兆云. 论英语和汉语的词汇借用. 山东外语教学, 1998 (3).胡兆云. 论英语学习中的重要输入法—阅读. 山东大学学报, 2000 (增刊).胡兆云. 中英美四大政法文化词语系统与对应翻译策略. 外语与外语教学, 2005 (9).胡兆云. Administration与GoverXXXent文化语义辨析及其翻译. 外语与外语教学, 2006 (9).胡兆云. 自然语法与书本语法浅论. 山东大学学报, 1995 (3).黄爱华. 文学文体的语言特征及其运作. 浙江大学学报. 1996 (3).黄龙. 古诗文英译脞语. 南京师范大学学报. 1985 (3).黄友义. 坚持“外宣三贴近”原则,处理好外宣翻译中的难点咨询题. 中国翻译, 2004 (6).纪玉华. 帕尔默文化语言学理论的构建思路. 外国语, 2002 (2).江宛棣、闫昕霞. 翻译是“文化的翻译”——赵启正谈对外传播之中的翻译事业. 对外大传播, 2004 (10).金积令. 汉英词序对照研究——句法结构中的前端分量原则和末端分量原则. 外国语. 1998(1).李正栓. 文化背景与学习风格—中国语境下英语专业学生学习风格调查. 中国外语, 2007(2). 李正栓. 徐忠杰的翻译原则研析.外语与外语教学, 2005(10).李正栓. 唐诗宋词英译研究:比较与分析. 中国外语, 2005(3).李正栓. 实践、理论、比较:翻译教学的几个重要环节. 河北师范大学学报(教育版), 2003(4). 李正栓. 忠实对等:汉诗英译的一条重要原则. 外语与外语教学, 2004(8).李正栓. 汉诗英译中的忠实对等原则. 广东外语外贸大学学报, 2004(2).林大津. Meme的翻译. 外语学刊, 2008(10.林大津. 国外英汉对照修辞研究及其启发. 外语教学与研究. 1994 (3).凌云. 汉语类比造词初探. 语言教学与研究, 1999 (2).刘莉. 论法律文体翻译的准确性咨询题. 西南民族学院学报. 1999 (3).。
大学英语实训教程3翻译参考英汉
In recent years, more and more museums in China have been open to the public free of charge. The number of museum exhibitions and visitors to the museum has seen an obvious increase. It has become very common to see that people stand in long queues in front of some widely popular museums. Therefore, these museums must take measures to restrict the number of visitors. Nowadays, the forms of exhibitions become increasingly diverse. Some large museums use advanced technologies such as multimedia and virtual reality to make their exhibitions more attractive. Quite a few museums also hold online exhibitions where people can enjoy the sight of rare and precious exhibits. However, the experience of viewing the exhibits on site is still more appealing to most visitors.近年来,中国越来越多的博物馆免费向公众开放。
博物馆展览次数和参观人数都明显增长。
笔译参考资料
1. What is translation?Translation is a bridge which connects people speaking different languages in the process of exchanging ideas. It makes it possible for different people speaking different languages to communicate with each other through the representation of the original language. Translation is to convey the information of one language (the source language ) in another language (target/receptor language) so that readers can get the information that the original author expresses and also have the same understanding as the original readers.2. What is the nature of translation?1 subject of curriculumtranslation is a science, just as any subject is , with its own rules, laws and principles for the translators to abide by.2 some specific pieces of translationit is like an art, with each piece manifesting its own charms and style in the creative hands of the translator;3 a processa craft or skill. because the process of translation has its peculiarity, and none of its rules and principles are universally applicable. Besides it entails a lot of practice---particular craftsmanship and skills which are displayed by touches of different translators.3. How many categories do you think translation can be divided into, and what are they?In terms of languages ,it can be divided into two categories:☐native languages (source languages)☐foreign languages (source/target languages)In terms of mode:☐oral interpretation☐written translation☐machine translationIn terms of materials to be translated, there are the followings:☐a) translation of scientific materials☐b) translation of literary works: such as novels, stories, prose, poetry, drama, etc.☐C) translation of political essays: such as treatises on social problems, reports, speeches, etc.☐d) translation of practical writing: such as official documents, contracts and agreements, notices, receipts, etc.In terms of disposal:☐full-text translation (全文翻译),☐abridged translation (摘译), or☐adapted translation (编译).4.Which is easier, translating or speaking and writing? Why?5. What are the characteristics of translation?人云亦云不容更改先理解,后动笔克服原语的干扰Examples:☐white lie☐white elephant☐electric pole☐utility pole☐yellow press☐美人计☐步行街7What is the translation theory?Translation theory refers to the study of the internal inherent laws of translation, the finding of the problems often met with in translating and the solutions to them. (It also helps people to understand the laws and solve different kinds of problems in their translation.)8.What are the translation techniques?The translation techniques refer to the experience that people have accumulated in their long-time translating work, which include diction (选词用句), amplification (增词), omission, repetition, conversion, restructuring (重组), negation (正说反译, 反说正译), division(长句拆译), etc.11 What is the relationship between translation theory and translation techniques?In the point view of Eugene A. Nida, the famous American translator, “translation practice without an adequate theroy produces only haphazard results, while theroy without practice is completely sterile” (Nide, 1969). (缺少理论指导的翻译是随意的翻译, 离开实践的理论是毫无根据用处的理论。
英语翻译资料。
Unit11,这个小男孩最喜欢做的事就是搭积木。
What the boy likes to do most is to put together the building blocks.2,就先前的工作经验而言,约翰是这个职位的最佳候选人。
In times of previous working experience, john is the best choice for this position.3,我的物理老师经常使用类比来说明一些较难理解的概念。
My physics teacher often uses analogy the explain some difficult concepts.4在家人和朋友的帮助下,汤姆经营的出版企业逐渐兴旺起来。
With the help of his family and friends, Tom built up his publishing business bit by bit,5,琳达没能进入那所著名的大学,但她打算重新开始,而不是逃避挑战。
Linda was not able to go to that famous college, but she planned to start all over again rather than giving up the challenge.6,这个公司有着很好的公众形象。
人们总是将它的产品与质量和优质服务联系在一起。
This company has a very good public image, people always associate its products with high quality good service.Unit21,孩子们很苦恼,因为他们的家长不允许他们在铁路轨道旁玩耍。
The children were pretty annoyed, for their parents couldn’t allow them to play around the railway track.2,我打赌我只要速度快一点,肯定会比他们先到目的地。
英汉翻译常用工具书
《新实用英译汉教程》华先发主编一)英汉翻译常用工具书1. Encyclopaedia Britannica2. Encyclopaedia America3. Encyclopedia of World Literature in the 20th Century4. The Oxford Companion to English Literature5. The Oxford Companion to American Literature6. The Norton Anthology of English Literature7. The Norton Anthology of American Literature8. A Short History of English Literaturee,P.B.,Webster's Third New International Dictionary of the English Language,(W3), Springfield, Mass.: G.& C. Merriam CompanyPublishers, 197110.Morris, W., The American Heritage Dictionary of the English Language, Boston: Houghton Mifflin Company, 198111.Hornby, A.S., Oxford Advanced Learner's Dictionary of Current English,3rd ed., London, 197412.Makki, Adam, A Dictionary of American Idioms,(revisededition)New York: Woodbury, 1975 13.Procter,Paul, Longman Dictionary of Contemporary English, London: Longman, 197814.Macdonald,A.M.,Chambers Twentieth Century Dictionary, London: W&R Chambers, 197215.Doven,C.V.,Webster American Biographies,Springfield,Mass.: Merrian-Webster Inc.,Publishers,198316.Webster's New Geographical Dictionary, Springfield,Mass.:Merroam-Webster Inc Publishers, 198317.Cowie,A.P.,R.Mackin &I.R.McCaig,Oxford Dictionary of Current Idiomatic English Vols 1 & 2, Oxford: Oxford University Press, 198318.Courtney R., Longman Dictionary of Phrasal Verbs, Longman,1983 19.陆谷荪主编,《英汉大词典》上海:上海译文出版社,1995年20.秦秀白主编,《当代英语习语大词典》北京:天津科技出版社/外语教学与研究出版社,199921.《世界地名词典》上海:上海辞书出版社,1981年22.辛华编,《英语姓名译名手册》北京:商务印书馆,1985年23.辛济之编,《各国政府机构手册》北京:商务印书馆,1975年24.曹焰,张奎武,《英汉百科翻译大词典》(上、下)北京:人民日报出版社,1993年25.《英汉科技大词库》(1-4卷)哈尔滨:黑龙江人民出版社,1992年26.《朗文清华英汉双解科技大辞典》北京:清华大学出版社,1994年27.《英汉缩略语综合大词典》青岛:海洋出版社,1988年28.《现代汉语词典》北京:商务出版社,1985年29.《简明不列颠百科全书》北京:中国大百科全书出版社,1991年30.《中国大百科全书》中国大百科全书出版社31.《辞海》(增补本)上海辞书出版社32.《简明不列颠百科全书》中国大百科全书出版社33.《外国名作家传》张英伦等编,中国社会科学出版社34.《外国人名辞典》上海辞书出版社35.《外国历史名人》朱庭光编,中国社会科学出版社36.《各国概况》,北京人民出版社37.《英美概况》,来安方编,河南教育出版社38.《国际时事辞典》,商务印书馆39.《外语工作者百科知识词典》张后尘编,科学出版社40.《现代汉语实词搭配词典》商务印书馆(二)必读国内外翻译期刊1.《中国翻译》,中国翻译工作者协会会刊2.《中国科技翻译》,中国科学院科技翻译工作者协会3.《上海科技翻译》,上海市科技翻译学会4.《翻译学报》香港中文大学翻译系5. Translation Review, AALT, Dallas, Texas, USA(三)翻译理论与技巧必读书目1.Bassbett-McGuire, Susan. Translation Studies. London and New York: Routledge,19882.Schulte, R. & J. Biguenet. Theories of Translation. Chicago and London: The University of Chicago Press,19923.Newmark, P. A Textbook of Translation. Singapore: Prentice Hall,19904.Jin,Di & E.Nida. On Translatin. Beijing: China Translation & Publishing Corporation,19855.──《翻译理论与翻译技巧论文集》北京: 中国对外翻译出版公司,1985年,6.武振山,《国际贸易英文契约实务》哈尔滨:东北财经大学出版社,1990年7.刘重德,《文学翻译十讲》北京:中国对外翻译出版社公司,1991年8.王佐良,《论诗的翻译》南昌:江西教育出版社,1992年9.刘宓庆,《文体与翻译》北京:中国对外翻译出版公司,1986年10.杨荣琦、陈玉红,《英文广告文体与欣赏》武汉:华中理工大学出版社,1995年11.蒋磊、邓克敏,《涉外经济实务》青岛:海洋出版社,1993年12.章和升、王云桥,《英汉翻译技巧》北京:当代世界出版社,1997年13.傅仲选,《实用翻译美学》上海:上海外语教育出版社,1991年18.扬自俭,刘学云,《翻译新论》武汉:湖北教育出版社,1993年19.张培基,《英语声色词的翻译》北京:商务印书馆,1965年。
英文参考文献及译文
Investment Real Estate Accounting and corporate income tax treatment comparisonFirst, investment real estate with the initial measurement to confirm the accounting treatment and comparison of corporate income tax treatment(A) the provisions of the new Accounting Standards for Enterprises Investment real estate, refers to earn rent or capital appreciation, or both holding real estate. Including (1) has leased the land use rights; (2) holds and is prepared to add value to the land use right transfer; (3) has been leased buildings.(B) The enterprise income tax provisions of relevant laws and regulationsThe taxpayer's fixed assets, is the use for a period exceeding one year houses, buildings, machines, machinery, transportation and other production and business-related equipment, appliances, tools, etc.. Intangible assets refer to the taxpayer but there is no long-term use physical forms of assets, including patents, trademarks, copyrights, land use rights, non-patent technology and goodwill.(C) investment real estate in the corporate income tax on fixed assets and intangible assets recognized asRecognition in accounting for investment in real estate land use rights, in the corporate income tax on the recognized as intangible assets, intangible assets should be the relevant provisions of the tax treatment.Second, invest in real estate took place follow-up of accounting and corporate income tax expenses in handling more(A) Investment in real estate up spending the provisions of the new accounting standardsEnterprise Accounting Guidelines, investment real estate took place follow-up expenses, if the spending will cause the associated economic benefits are likely flow to the enterprise, and the costs incurred can be reliably measured, it should be capitalized and included in investment real estate costs; if you can not meet the above conditions, it should be included in the event of a direct current when the profit and loss.(B) The enterprise income tax provisions of relevant laws and regulations Corporate income tax-related laws and regulations, one of the following conditions are met fixed asset repairs, improvements should be considered as fixed expenses: (1) place the repair expenditures reached more than 20% ofthe original value of fixed assets; (2) after repair of the assets of the economic to extend the service life of more than 2 years; (3) after repair of fixed assets be used for new or different purposes.The taxpayer's fixed asset repair expenses can be deducted in the event of a direct current. Improvement of the taxpayer's fixed expenses, such as the not yet fully depreciated fixed assets, increase the value of fixed assets; if the fixed assets have been fully depreciated, can be used as deferred charges, in a period of not less than five years, the average amortized .(C) the provisions of accounting standards and corporate income tax comparisonRight as an investment real estate management, building occurred in the follow-up expenditures, accounting standards and corporate income tax laws and regulations have made the required need to be capitalized according to different circumstances or costs of treatment. But as an investment real estate management, building occurred in the follow-up expenses, capital costs of handling and processing of the judging criteria, accounting standards and corporate income tax provisions of the different.Third, follow-up to measure the real estate investment accounting and corporate income tax treatment comparison and variance analysis(A) using the fair value measurement model of the accounting treatment is not recognized in the corporate income tax on theAccounting standards provide for the use of fair value measurement model of investment real estate, usually did not depreciation, nor does amortization of assets and liabilities should be based on the fair value of investment real estate based on adjust its book value, fair value and book value The man asked the difference between the current profit and loss account.Use of fair value measurement model in the corporate income tax on the accounting treatment is not recognized.(B) the introduction of cost accounting measurement model to deal with corporate income tax address some of the same1. There is no indication of impairment, measured using the cost accounting model are basically consistent with the corporate income tax treatment Accounting rules, the cost model, it should be in accordance with 'Accounting Standards for Enterprises No. 4 - Fixed Assets' and 'Accounting Standards for Enterprises No. 6 - Intangible Assets' requirements, to invest in real estate for measurement, depreciation or amortization. If there is no indication of impairment measured using the cost model of corporate income tax accounting to deal with basically the same deal.2. There is indication of impairment, measured using the cost model accounting treatment is inconsistent with the corporate income tax treatmentIndication of impairment exists, it should be in accordance with 'Accounting Standards for Enterprises No. 8 - Impairment of assets' provisions for processing. The need to conduct a review of their book value and the need to provision for impairment in accordance with the specific practices and guidelines for fixed assets and intangible criteria consistent with the provisions. Corporate income tax provisions of relevant laws and regulations: the provision for impairment of fixed assets and intangible assets not allowed to deduct the loss.Fourth, invest in real estate and corporate income tax accounting treatment of conversion processing comparison and variance analysis(A) Investment in real estate is converted to a general fixed assets or intangible assets, accounting and tax treatment of comparison1. Enterprises measured using the cost model of the original valuation of the investment real estate (no extract impairment), converted to a general fixed assets or intangible assets, the accounting and corporate income tax valuation of assets are basically the same.2. Enterprises measured using the cost model of the original valuation of the investment real estate (impairment has been extracted), converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies.3. Enterprise adoption of fair value measurement model of the original valuation of the investment real estate, converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies. New Accounting Guidelines, the conversion before the adoption of fair value measurement model of investment in real estate is converted to personal use real estate, it should be converted on the fair value of its own use, the book value of real estate.(B) own real estate or stock is converted to investment real estate accounting and tax treatment of comparison1. Accounting GuidelinesThe new accounting rules, in the self-use real estate or inventory control and so is converted to investment real estate should be based on investment in real estate converted the measurement model used to be handled separately. After the introduction of a cost measurement conversion measurement mode, will be converted before the asset's carrying value of direct investment as a converted value of real estate recorded. Be used after the conversion measured at fair value model, according to the date of the fair value valuation conversion, conversion date of the fair value is less than its book value, and its people the difference between current profit and loss account; conversion date is greater than the fair value of the original book value, and the difference as a capital reserve included in equity.2. Corporate income tax provisions of relevant laws and regulationsCorporate income tax-related laws and regulations, development companies will develop products should be regarded as transferred to fixed assets, sales, in product development, when the transfer of ownership or right to use the recognition of income (or profit) implementation.3. The accounting treatment and tax treatment of a comparisonWhen the real estate development companies will develop products transferred to fixed assets (investment property), regardless of the cost modeling of enterprises to adopt the fair value measurement is to take the form of real estate for investment valuation, corporate income tax treated as: (1), as recognized in the period with the sale; (2) by developing products for the corporate income tax recognized at fair value of fixed assets of the original valuation.5, investment in real estate accounting treatment and disposal of corporate income tax treatment comparison and variance analysisThe new accounting rules, when the investment property has been disposed of, or permanent withdrawal from use and disposal can not be expected to achieve economic benefits, it should be to confirm the termination of the investment real estate. Corporate sale, transfer, retirement or investment real estate investment property damage occurred, it should be to dispose of income and related net book value of its post-tax amount of current profit and loss account of people.Corporate income tax laws and regulations on disposal of investment property is recognized as the transfer of fixed assets or intangible assets, according to access to income and tax costs and related taxes for the difference between the proportions of recognized gains and losses included in current taxable income. Accounting firms to increase investment in real estate recognized as the beginning of corporate income tax should be recorded fixed assets and intangible assets recognized as the original tax costs; in the investment real estate holding period, the records of corporate income tax can be deducted before the land use rights The amortization amount and the amount of depreciation of fixed assets, while recording the accounting and tax treatment differences.投资性房地产会计与企业所得税处理的比较一、投资性房地产确认与初始计量会计处理和企业所得税处理的比较(一)新企业会计准则的规定投资性房地产,是指为赚取租金或资本增值,或两者兼有而持有的房地产。
外文参考资料及译文
毕业设计(论文)外文参考资料及译文译文题目: development and application of combinedmachine tool组合机床的发展与应用学生姓名:王斑学号: 1021108014专业: M10机械设计制造及其自动化所在学院:机电工程学院指导教师:赵海霞职称:教师2014年 2 月 25 日Development and application of combined machine tool The aggregate machine-tool is take the general part as a foundation, matches by presses the work piece specific shape and the processing technological design special-purpose part and the jig, the composition semiautomatic or the automatic special purpose machine. The aggregate machine-tool selects the method which generally multiple spindle, the multi-knives, the multi-working procedures, many or the multi-locations simultaneously process, production efficiency ratio general engine bed high several times to several dozens times. Because the general part already the standardization and the seriation, might according to need to dispose nimbly, could reduce the design and the manufacturing cycle. The multi-axle-boxes are aggregate machine-tool's core parts. It selects the common parts, carries on the design according to the special-purpose request, in the aggregate machine-tool design's process, is one of work load big parts. It is acts according to the work piece processing hole quantity which and the position the working procedure chart and the processing schematic drawing determined, the cutting specifications and the main axle type design transmission various main axles movement power unit. Its power from the general power box, installs together with the power box in to feed sliding table, may complete drills, twists and so on working processes. To meet the combination of CNC machine tools of development, it is a component of the NC machine tool NC module. Portfolio machine is modular combination of CNC machine tools brought about by the inevitable result is the combination of CNC machine tools necessary foundation, NC module so greatly enriched the portfolio of generic pieces of machine tools, it will cause combination of General Machine Type of a fundamental change. NC module, according to their coordinates NC (axis) of mainly single coordinates, dual coordinate and coordinate. Its spindle number, single and multi-axis module, there are single and multi-axis composite processing module.NC module development, there are mainly two kinds of ways: First, the existing combination of machine tools should be relatively common items, the NC General of the design. At present there is also domestic NC is developing one-dimensional slider, NC two-dimensional (Cross) Waterloo Taiwan, the NC rotary table, all this is the way the NC is based on the characteristics of the development of NC The unique combination of machine tool parts, such as automatic replacement of multi-axis spindle box, the NCrotary knife, NC for the manipulator, NC for me, such as mechanical hand. The past 10 years, machine tools and automatic line group in the highly efficient, high productivity, flexibility and the use of parallel (synchronous) works develop more reasonable and more savings in the programme has made a lot of progress. In particular the automobile industry, in order to improve the performance of motor vehicles, precision machining of components made a number of new demands, so the machine performance requirements are also higher.In recent years, with numerical control technology, electronics technology, computer technology, such as the development of machine tools combination of mechanical structure and control system has also undergone a tremendous change. With the combination of machine tools of development: 1. NC. A combination of CNC machine tools, not only a complete change from the previous relay circuit composed of a combination of machine tool control system, and the head. Also the mechanical structure and composition of machine parts universal standards has or is undergoing an enormous change。
英汉对照全译大全
英汉对照全译大全全文共四篇示例,供读者参考第一篇示例:英汉对照全译是指将英语原文逐字逐句地翻译成中文,以保留原文的语言风格和表达方式,同时也让读者更容易理解原文的含义。
英汉对照全译不仅可以帮助中文读者学习英语,还可以让熟练掌握英语的读者更加深入地理解原文的含义和细节。
下面将为大家制作一份关于【英汉对照全译大全】的文章,通过英汉对照的方式,为大家提供更多学习和阅读的机会。
1. Hello, how are you? 你好,你好吗?2. I’m fine, thank you. 我很好,谢谢你。
3. What’s your name? 你叫什么名字?4. My name is Lisa. 我的名字是丽莎。
6. I am from China. 我来自中国。
8. Yes, I like reading very much. 是的,我非常喜欢读书。
10. My favorite book is "Pride and Prejudice" by Jane Austen. 我最喜欢的书是简·奥斯汀的《傲慢与偏见》。
12. I am twenty years old. 我二十岁了。
13. What do you do for a living? 你是做什么工作的?14. I am a teacher. 我是一名教师。
16. I enjoy listening to music and watching movies. 我喜欢听音乐和看电影。
17. Have you ever traveled abroad? 你有没有去过国外旅行?21. Do you have any siblings? 你有兄弟姐妹吗?22. Yes, I have one brother and one sister. 是的,我有一个哥哥和一个妹妹。
23. Are you married? 你结婚了吗?26. I plan to further my education and travel around the world. 我计划继续教育并环游世界。
references翻译
references翻译references翻译:参考文献、文献资料用法:references通常用于学术论文或研究报告中,列出作者引用的参考资料或文献,以作为研究或论文内容的支撑和佐证。
双语例句:1. This paper includes references to nearly 50 different scholarly works.这篇论文包含对近50种不同的学术著作的引用。
2. The author provides extensive references to other works in the field.作者提供了大量关于该领域其他著作的参考文献。
3. It is important to provide accurate references when writing academic papers.在写学术论文时提供准确的参考文献是非常重要的。
4. The bibliography at the end of the book contains all of the references cited in the text.书末的参考书目列出了正文中引用的所有参考文献。
5. The article's references are an excellent resource for further reading on the topic.该文章中的参考文献是深入阅读此主题的良好资源。
6. The references listed in the research report demonstrate that the author conducted a thorough review of the literature.研究报告中列出的参考文献表明作者对文献进行了彻底的审查。
7. Before submitting your paper, make sure that you have included all necessary references.在提交论文之前,请确保已包含所有必需的参考文献。
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1、狮舞(Lion Dance)是中国最广为流传的民间舞蹈之一。
狮为百兽之首,在中国传统中,狮子被视为是能带来好运的吉祥物(mascot)。
古人将狮子视作是勇敢和力量的化身,能驱赶邪恶、保护人类。
据记载,狮舞已拥有了2,000多年的历史。
在唐代(theTang Dynasty),狮舞就已经被引入了皇室。
因此,舞狮成为元宵节(the Lantern Festival)和其他节日的习俗,人们以此来祈祷好运、平安和幸福。
The Lion Dance is one of the most widespread folk dances in China. The lion is the king of animals. InChinese tradition, the lion is regarded as a mascot, which can bring good luck.Ancient people regarded the lion as a symbol of braveness and strength, whichcould drive away evil and protect humans. The dance has a recorded history ofmore than 2,000 years. During the Tang Dynasty, the Lion Dance was alreadyintroduced into the royal family of the dynasty. Therefore, performing the liondance at the Lantern Festival and other festive occasions became a custom wherepeople could pray for good luck, safety and happiness.2、中国将进一步发展经济、扩大开放,这对海外企业(enterprises)意味着更多的商机。
改革开放以来,中国企业与海外企业一直积极开展经济技术合作,并取得了巨大成就。
海外企业不仅帮助了中国企业的成长,而且也在合作中获得了收益。
中国政府将继续提供有利的政策和条件,推动中国企业与国外企业进一步开展合作。
Chinawill develop its economy further and open itself wider to the outside world,which offers more business opportunities to overseas enterprises. Since China’s reformand opening up, Chinese enterprises have been cooperating with overseasenterprises in terms of economy and technology, and have scored greatachievement. Overseas enterprises have not only helped Chinese enterprises withtheir growth, but also benefited from the cooperation. Chinese government willcontinue to offer favorable policies and conditions to promote the furthercooperation between Chinese and overseas enterprises.3、假日经济的现象表明:中国消费者的消费观正在发生巨大变化。
根据统计数据,中国消费者的消费需求正在从基本生活必需品转向对休闲、舒适和个人发展的需求。
同时,中国人的消费观在蓬勃发展的假日经济中正变得成熟。
因此产品结构应做相应调整,来适应社会的发展。
另一方面,服务质量要改善,以满足人们提高生活质量的要求。
The phenomenon of holiday economy showsthat Chinese people’s consumption concept is undertaking great changes.According to statistics, the demands of Chinese consumers are shifting from thebasic necessities of life to leisure,comfort and personal development.Therefore, the structure of products should be adjusted accordingly to adapt tosocial development. On the other hand, services should be improved to satisfypeople’s demand for an improved quality of life.4、端午节,又叫龙舟节,是为了纪念爱国诗人屈原。
屈原是一位忠诚和受人敬仰的大臣(minister),他给国家带来了和平和繁荣。
但最后因为受到诽谤(vilify)而最终投河自尽。
人们撑船到他自尽的地方,抛下粽子,希望鱼儿吃粽子,不要吃屈原的身躯。
几千年来,端午节的特色在于吃粽子(glutinous dumplings)和赛龙舟,尤其是在一些河湖密布的南方省份。
The Duanwu Festival, also called the DragonBoat Festival, is to commemorate the patriotic poet Qu Yuan. Qu Yuan was aloyal and highly esteemed minister, who brought peace and prosperity to thestate but ended up drowning himself in a river as a result of being vilified.People got to the spot by boat and cast glutinous dumplings into the water,hoping that the fishes ate the dumplings instead of Qu Yuan’s body. Forthousands of years, the festival has been marked by glutinous dumplings anddragon boat races, especially in the southern provinces where there are manyrivers and lakes.5、2013年6月20日在中国各地,剧估计60万儿童和他们的老师观看了有宇航员(astronaut)王亚平在距离地球300公里的上空所讲授的科学课。
王亚平与两个同事乘坐天宫一号实验舱(theTiangon-1 laboratory module) 执行为期两周的任务。
她在课上进行了一系列太空的物理演示。
在有些演示中还对比了在地球上重力(one-gravity)环境下同样的实验。
这堂物理课不仅让孩子们享受了一堂知识与乐趣兼具的物理课,也显示了我国通信科技的前进。
On June 20, 2013, an estimated 600 thousandschool children and their teachers across China watched a science lessontaught from 300km above the Earth by astronaut Wang Yaping. Wang is aboard theTiangong-1 laboratory module with two crewmates, for a two-week mission. Her lessonswere a series of physics demonstrations in the space. In some demonstrations,she compared with the same experiment under the one-gravity environment onEarth. The lesson has not only offered children a physics lesson with knowledgeand interest, but also shows the advance in communication technology of China. 6 、朝气蓬勃,充满活力,丰富多彩的上海是现代中国的缩影。
虽然上海的文化遗迹不能与北京媲美,但是上海迷人的城市风貌,风格各异的万国建筑为这座城市注入了无限的魅力。
今日之上海,已经成为享誉中外的国际大都市。
漫步在这座日新月异的现代大都市里,你会发现许多精彩的历史亮点,隐现在众多摩天大楼背后的是上海发展变化的轨迹。
它们记述了上海自十九世纪末开埠以来,尤其是新中国成立以后,是如何迅猛发展的。
Shanghai is a dynamic, diverse and stimulating city - the very epitome ofmodern China.Though Shanghai cannot rival Beijing in cultural heritage, its varied architecturalstyles and cosmopolitan feel give it a charm of its own. Today's Shanghai has become aworld-famous international metropolis. A walk through this booming city revealsmany glimpses of its colorful past.Hiddenamongst the skyscrapers are remains of theoriginal Shanghai.They keep on showing how Shanghai has beendeveloping fast and enormously since its opening as a commercial port in thelate 19th century, especially after the founding of new China.7、近代以来,亚洲经历了曲折和艰难的发展历程。