外文参考文献译文及原文
渠道销售的外文翻译---营销渠道和价值网络
毕业设计（论文）外文参考文献译文原文出处：Marketing Management设计（论文）题目：对我国汽车行业营销渠道的研究姓名学号 070808206院（系）经济与管理学院专业市场营销指导老师二〇一〇年十二月九日Marketing Channels and Value NetworksMost producers do not sell their goods directly to the final users; between them stands aset of intermediaries performing a variety of functions. These intermediaries constitute a marketing channel (also called a trade channel or distribution channel). Formally, marketing channels are sets of interdependent organizations involved in the process of making a product or service available for use or consumption. They are the set of pathways a product or service follows after production, culminating in purchase and use by the final end user.Some intermediaries-such as wholesalers and retailers-buy, take title to, and resell the merchandise; they are called merchants. Others-brokers, manufacturers' representatives, sales agents-search for customers and may negotiate on the producer's behalf but do not take title to the goods; they are called agents. Still others-transportation companies, independent warehouses, banks, advertising agencies-assist in the distribution process but neither take title to goods nor negotiate purchases or sales; they are called facilitators.The Importance of ChannelsA marketing channel system is the particular set of marketing channels a firm employs, and decisions about it are among the most critical ones management faces. In the United States, channel members collectively have earned margins that account for 30% to 50% of the ultimate selling price. In contrast, advertising typically has accounted for less than 5% to 7% of the final price.Marketing channels also represent a substantial opportunity cost. One ofthe chief rolesof marketing channels is to convert potential buyers into profitable customers. Marketing channels must not just serve markets, they must also make markets.The channels chosen affect all other marketing decisions. The company's pricing depends on whether it uses mass merchandisers or high-quality boutiques. The firm's sale force and advertising decisions depend on how much training and motivation dealers need. In addition, channel decisions include relatively long-term commitments with other finns as well as a set of policies and procedures. When an automaker signs up independent dealers to sell its automobiles, the automaker cannot buy them out the next day and replace them with company-owned outlets. But at the same time,channel choices themselves depend on the company's marketing strategy with respect to segmentation, targeting, and positioning. Holistic marketers ensure that marketing decisions in all these different areas are made to collectively maximize value.In managing its intermediaries, the firm must decide how much effort to devote to push versus pull marketing. A push strategy uses the manufacturer's sales force, trade promotion money, or other means to induce intermediaries to carry, promote, and sell the product to end users. Push strategy is appropriate where there is low brand loyalty in a category, brand choice is made in the store, the product is an impulse item, and product benefits are well understood. In a pull strategy the manufacturer uses advertising, promotion, and other forms of communication to persuade consumers to demand the product from intermediaries, thus inducing the intermediaries to order it. Pull strategy is appropriate when there is high brand loyalty and high involvement in the category, when consumers are able to perceive differences between brands, and when they choose the brand before they go to the store. For years, drug companies aimed ads solely at doctors and hospitals, but in 1997 the FDA issued guidelines for TV ads that opened the way for pharmaceuticals to reach consumersdirectly. This is particularly evident in the burgeoning business of prescription sleep aids.SEPRACOR INC.The increased use of prescription sleep aids is due not so much to an increase in the number of insomniacs, as to the billions of dollars the drug companies re spending on print and TV advertising. Consider Sepracor's ads for Lunesta, featuring a pale green Luna moth flitting around the head of a peaceful sleeper. Sepracor spent $2.98 million in consumer advertising in 2006, and its stock and sales have jumped due to its successful campaign. The drug industry as a whole spent more than $4 billion on consumer ads in 2005, more than a fivefold increase in 10 years. Its aggressive pUll marketing strategy has, however, prompted intense debate and scrutiny from Congress. After all, while aggressive advertising of Merck's Vioxx generated huge profits, it exposed housands of U.S. adults to heart attack risks. Critics of the new drug ads say the drugs they tout treat symptoms rather than spurring consumers to discoverthe reason they can't sleep (which can range from simple stress to serious illness). Proponents of such ads say that in an era of managed care and shortened doctor visits, ads educate patients and spark important conversations with doctors. Although thepharmaceutical industry is unlikely to pUll back, Bristol-Myers Squibb Co. has won some kudos for voluntarily banning ads during the first year new drugs are on the markets.Top marketing companies such as Coca-Cola, Intel, and Nike skillfully employ both push and pull strategies. Marketing activities directed towards the channel as part of a push strategy are more effective when accompanied by a well-designed and well-executed pull strategy that activates consumer demand. On the other hand, without at least some consumer interest, it can be very difficult to gain much channel acceptance and support.Channel DevelopmentA new firm typically starts as a local operation seIling in a fairly circumscribed market, usingı existing intermediaries. The number of such intermediaries is apt to be limited: a few manıufacturers' sales agents, a few wholesalers, several established reta ilers, a few trucking comıpanies, and a few warehouses. Deciding on the best channels might not be a problem; theı problem is often to convince the available interımediaries to handle the firm's line.If the firm is successful, it might branch into new markets and use different channels in different markets. In smaller markets, the firm might sell directly to retailers; in larger markets, it might sell through distributors. In rural areas, it might work with general-goods merchants; in urban areas, with limited-line merchants. In one part of the country, it might grant exclusive franchises; in another, it might seJJ through aJJ outlets witIing to handle the merchandise. In one country, it might use international sales agents; in another, it might partner with a local firm.International markets pose distinct challenges. Customers' shopping habits can vary by countries, and many retailers such as Germany's Aldi, the United Kingdom's Tesco, and Spain's Zara have redefined themselves to a certain degree when entering a new market to better tailor their image to local needs and wants. Retailers that have largely stuck to the same selling formula regardless of geography, such as Eddie Bauer, Marks & Spencer, and Wal-Mart,marketing strategy for Its entrance into 1M US. market to slock different national manufacturer have sometimes encountered trouble in entering new markets.In short, the channel system evolves as a function of local opportunities and conditions, emerging threats and opportunities, company resources and capabilities,and other factors. Consider some of the challenges Dell has encountered in recent years.DELLDell revolutionized the personal computer category by selling products directly to customers via the telephone and later the Internet, rather than through retailers or resellers. Customers could custom design the exact PC they wanted, and rigorous cost cutting allowed for low everyday prices. Sound like a winning formula? It was for almost two decades. But 2006 saw the company encounter a number of problems that led to a steep stock price decline. First, reinvigorated competitors such as HP narrowed the gap in productivity and price. Always focused more on the business market, Dell struggled to sell effectively to the consumer market. Ashift in consumer preferences to bUy in retail stores as opposed to buying direct didn't help, but self-inflicted damage from an ultraefficient supply chain model that squeezed costs-and quality-out of customer service was perhaps the most painfuL Managers evaluated calf center employees primarily on how fong they stayed on each calf-a recipe for disaster as scores of customers felt their problems were ignored or not properly handled. Alack of R&D spending that hindered new-product development and led to a lack of differentiation didn't help either. Clearly, Dell was entering a new chapter in its history that would require a fundamental rethinking of its channel strategy and its marketing approach as a whole.Hybrid ChannelsToday's successful companies are also multiplying the number of "go-to-market" or hybrid channels in anyone market area. In contrast to Dell, HP has used its sales force to sell to large accounts, outbound telemarketing to sell to medium-sized accounts, direct mail with an inbound number to sell to small accounts, retailers to sell to still smaller accounts, and the Internet to sell specialty items. Staples markets through its traditional retail channel, adirect-response Internet site, virtual malls, and thousands of links on affiliated sites.Companies that manage hybrid channels must make sure these channels work well together and match each target customer's preferred ways of doing business. Customers expect channel integration, characterized by features such as:the ability to order a product online and pick it up at a convenient retail location；the ability to return an online-ordered product to a nearby store of the retailer；the right to receivediscounts and promotional offers based on total online and off-line purchases.Circuit City estimated in-store pick-ups accounted for more than half its online sales in 2006. Here's a specific example of a company that has carefully managed its multiple channels.REI（Recreation Equipment Inc.）What's more frustrating: buying hiking boots that cripple your feet, or trying on the perfect pair only to find the store is out of stock in the size or style you want? At Recreational Equipment Inc. (REI), the largest consumer cooperative in the United States with 2.5 million active members, outdoor enthusiasts can easily avoid both problems. In 90 REI stores across the country, customers are lighting up gas stoves, pitching tents, and snuggling deep into sleeping bags. REI stores are designed to give an experience, not just sell goods. If an item is out of stock, all customers need do is tap into the store's Internet kiosk to order it from REI's Web site. Less Internet-savvy customers can even get clerks to place the order for them at the checkout counters. REI has been lauded by industry analysts for the seamless integration of its retail store, Web site, Internet kiosks, mailorder catalogs, value-priced outlets, and toll-free order number. And REI not only generates store-to-Internet traffic, it also sends Internet shoppers into its stores. If a customer browses REI's site and stops to read an REI "Learn and Share" article on backpacking, the site might highlight an in-store promotion on hiking boots. Like many retailers, REI has found that dual-channel shoppers spend significantly more than single-channel shoppers, and that tri-channel shoppers spend even more.Understanding Customer NeedsConsumers may choose the channels they prefer based on a number of factors: the price, product assortment, and convenience of a channel option, as well as their own particular ,hopping goals (economic, social, or experiential).As with products, segmentation exists, and marketers employing different types of channels must be aware that different con;umers have different needs during the purchase process.Researchers Nunes and Cespedes argue that, in many markets, buyers fall into one offour categories.1.Habitual shoppers purchase from the same places in the same manner over time.2.High-value deal seekers know their needs and "channel surf" a great dealbefore buying at the lowest possible price.3.Variety-loving shoppers gather information in many channels, take advantage of hightouch services, and then buy in their favorite channel, regardless of price.4.High-involvement shoppers gather information in all channels, make their purchase in a low-cost channel, but take advantage ofcustomer support from a high-touch channel.One study of 40 grocery and clothing retailers in France, Germany, and the United Kingdom found that retailers in those countries served three types of shoppers: (1) Service/quality customers who cared most about the variety and performance of products in stores as well as the service provided; (2) Price/value customers who were most concerned about spending their money wisely; and (3) Affinity customers who primarily sought stores that suited people like themselves or the members ofgroups they aspired to join. As Figure 15.1 shows, customer profiles for these types of retailers differed across the three markets: In France, shoppers placed more importance on service and quality, in the United Kingdom, affinity, and in Germany, price and value.Even the same consumer, though, may choose to use different channels for different functions in making a purchase. For instance, someone may choose to browse through a catalog before visiting a store or take a test-drive at a dealer before ordering a car online. Consumers may also seek different types of channels depending on the particular types of goods involved. Some consumers are willing to "trade up" to retailers offering higher-end goods such as TAG Heuer watches or Callaway golf clubs; these same consumers are also willing to "trade down" to discount retailers to buy private-label paper towels, detergent, or vitamins.Value NetworksA supply chain view of a firm sees markets as destination points and amounts to a linear view of the flow. The company should first think of the target market, however, and then design the supply chain backward from that point. This view has been called demand chain planning. Northwestern's Don Schultz says: "A demand chain management approach doesn't just push things through the system. It emphasizes what solutions consumers are looking for, not what products we are trying to sell them." Schultz has suggested that the traditional marketing "four Ps" be replaced by a new acronym, SIV A, which stands for solutions, information, value, andaccess。
外文文献翻译---中小型企业财务管理中存在的问题及其对策
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
毕业论文英文参考文献与译文
Inventory managementInventory ControlOn the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored:First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field ofthese big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.In fact, from the perspective of broadly understood, inventory control, shouldinclude the following:First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes.And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.Third, inventory control, organizational structure and assessment.Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can see that many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicatorsin large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprisesto exploreThe role of inventory controlInventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.Problems arising from excessive inventory: increased warehouse space andinventory storage costs, thereby increasing product costs; take a lot of liquidity, resultingin sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.NotesInventory management should particularly consider the following two questions:First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.Second, starting from the level of service and economic benefits to determine howto ensure inventories and supplementary questions.The two problems with the inventory in the logistics process functions.In general, the inventory function:(1)to prevent interrupted. Received orders to shorten the delivery of goods fromthe time in order to ensure quality service, at the same time to prevent out of stock.(2)to ensure proper inventory levels, saving inventory costs.(3)to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.(4)ensure the production planning, smooth to eliminate or avoid sales fluctuations.(5)display function.(6)reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored in central places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.库存管理库存控制在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。
外文参考文献译文及原文【范本模板】
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部城建学部专业土木工程年级 2011级班级名称 11土木工程9班学号 23031109000学生姓名刘林指导教师卢集富2015 年5 月目录一、项目成本管理与控制 0二、Project Budget Monitor and Control (1)三、施工阶段承包商在控制施工成本方面所扮演的作用 (2)四、The Contractor’s Role in Building Cost Reduction After Design (4)一、外文文献译文（1）项目成本管理与控制随着市场竞争的激烈性越来越大,在每一个项目中，进行成本控制越发重要。
本文论述了在施工阶段,项目经理如何成功地控制项目预算成本。
本文讨论了很多方法。
它表明，要取得成功，项目经理必须关注这些成功的方法.1。
简介调查显示,大多数项目会碰到超出预算的问……功控制预算成本.2.项目控制和监测的概念和目的Erel and Raz (2000）指出项目控制周期包括测量成……原因以及决定纠偏措施并采取行动。
监控的目的就是纠偏措施的。
.。
标范围内。
3.建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一……被监测和控制是非常有帮助的。
项目成功与良好的沟通密。
决（ Diallo and Thuillier， 2005）.4.成本费用的检测和控制4.1对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计……用完了。
第四,项目管理者应该检测高风险活动，高风险活动最有。
..重要（Cotterell and Hughes, 1995)。
4.2成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。
为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有的……它的变化-—在成本控制线上准确地记录所有恰..。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
跨境电商外文翻译参考文献
跨境电商外文翻译参考文献(文档含中英文对照即英文原文和中文翻译)译文：跨境电子商务在欧盟的发展动力和壁垒摘要互联网的兴起，往往是与“距离的消亡”或至少减少相关的地理距离在供应信息相关。
我们研究距离事宜仍在实物商品的网上交易是否。
我们使用的数据从一个网络消费者调查小组对网上跨境货物贸易中的一个语言支离破碎的欧盟市场。
分析结果表明，相比线下交易在同一商品的距离相关的交易成本大大降低。
然而，语言相关的交易成本的增加。
此外，网上交易介绍新能源贸易成本如包裹递送和在线支付系统。
在平衡，没有迹象显示在线贸易不偏向于国内市场的产品比线下交易支持。
我们提供给政策制定者推动欧盟数字单一市场的跨境电子商务的选项。
在高效灵活的跨境支付系统的使用增加1%可以增加多达7%的跨境电子商务。
我们还表明，在线交易给英语语言输出国家的比较优势。
关键词电子商务/引力方程/欧盟1.介绍本文实证研究的在线电子商务跨境贸易模式的影响。
互联网的兴起，更一般地，数字通信技术，具有LED许多观察家宣布，距离“死”（Cairncross，1997）。
在这方面，它不在乎信息所在的位置因为它只是一个鼠标点击和信息成本不再是物理距离有关。
在传统的线下实物商品贸易，证据却指向距离成本增加（disdier 和头，2008）。
贸易相结合的基础上的信息和物理的货物运输。
问题是是否将贸易从线下到线上平台是一个足够大的凹痕在信息成本改变贸易总成本因此货物贸易模式。
Blum和Goldfarb（2006）表明，即使是纯粹的信息产品，距离仍然起着重要的作用。
他们认为这是文化上的差异，随着物理距离的增加。
除了信息成本的影响，可能会有副作用，对贸易模式的影响。
网上贸易开辟了一个潜在的更大的地理汇水面积，为供应商和消费者，在产品品种和价格竞争的增加。
这两个因素都将有利于相对脱离的离线和在线贸易对。
然而，出现在网络上，可以减缓甚至逆转这一趋势可能新的信息交易成本的来源。
新的信息成本可能是由于语言，文化和制度的差异和贸易成本，电子商务基础设施业务有关的。
广东摩托车企业的营销策略 外文参考文献译文及原文doc 精品
本科毕业设计（论文）外文参考文献译文及原文学院经济管理学院专业工商管理年级班别学号学生姓名指导教师年月日目录1营销策略的业务增长 (1)1.1绪论 (1)1.2营销观念 (2)1.3营销计划 (4)1.4市场调查 (7)1 Marketing strategies for the growing business (9)营销策略的业务增长文章出处：Frederick H. Rice. Marketing strategies for the growing business[EB/OL]./library/pubs/eb-2.pdf, 2005-05-15.1 绪论对于企业的创造者和提案者而言，营销策略是一个迷。
它能够使企业起死回生，也能够使企业从天堂掉进地狱。
一个企业能否成功和发展，在很大程度上取决于企业是否拥有先进的，符合企业发展需要的营销策略。
美国著名的营销学者菲利浦对市场营销的核心概念进行了如下的描述：“市场营销是个人或群体通过创造，提供并同他人交换有价值的产品，以满足各自的需要和欲望的一种社会活动和管理过程”。
在这个核心概念中包含了几个方面的内容：需要，欲望和需求；产品或提供物；价值和满意；交换和交易；关系和网络；市场；营销和营销者等一系列的概念。
这篇文章的撰写，是专门让客户了解到企业的营销成功是可以通过更好地理解顾客的需求的方法来获取市场的。
而使企业的营销策略得到改善这种办法通常被人们称为营销理念。
把顾客放在首位，恐怕是当今企业最受用的字眼。
无论是从巨人集团还是到理发店，纷纷提出为顾客服务的口号。
这些口号的提出往往只是口惠而已。
企业的经营典型模式也是这样的“来买这个伟大的产品，我们创造成本，奇妙的服务我们提供。
”所谓的赠品当然只是我们一词。
换句话说，大部分的商业活动，包括广告，都致力于解决公司的营销问题。
不过，如果企业能把所有的经济活动都是完全为了解决客户问题的话，企业就更加容易得到成功。
外文参考文献译文及原文
目录1介绍 (1)在这一章对NS2的引入提供。
尤其是，关于NS2的安装信息是在第2章。
第3章介绍了NS2的目录和公约。
第4章介绍了在NS2仿真的主要步骤。
一个简单的仿真例子在第5章。
最后，在第.8章作总结。
2安装 (1)该组件的想法是明智的做法，以获取上述件和安装他们的个人。
此选项保存downloadingtime和大量内存空间。
但是，它可能是麻烦的初学者，因此只对有经验的用户推荐。
(2)安装一套ns2的all-in-one在unix-based系统 (2)安装一套ns2的all-in-one在Windows系统 (3)3目录和公约 (4)目录 (4)4运行ns2模拟 (6)ns2程序调用 (6)ns2模拟的主要步骤 (6)5一个仿真例子 (8)6总结 (12)1 Introduction (13)2 Installation (15)Installing an All-In-One NS2 Suite on Unix-Based Systems (15)Installing an All-In-One NS2 Suite on Windows-Based Systems (16)3 Directories and Convention (17)Directories and Convention (17)Convention (17)4 Running NS2 Simulation (20)NS2 Program Invocation (20)Main NS2 Simulation Steps (20)5 A Simulation Example (22)6 Summary (27)1介绍网络模拟器(一般叫作NS2)的版本，是证明了有用在学习通讯网络的动态本质的一个事件驱动的模仿工具。
模仿架线并且无线网络作用和协议(即寻址算法，TCP，UDP)使用NS2，可以完成。
一般来说，NS2提供用户以指定这样网络协议和模仿他们对应的行为方式。
光伏发电中英对照文献
外文参考文献译文及原文目录外文文献译文 (1)1.中国光伏发电的战略地位 (1)2.世界光伏产业现状和发展预测 (2)3.中国光伏发电市场和产业现状 (3)4.中国光复发电的市场预测和规划建议 (5)5.结论 (6)外文文献原文 (7)1.China's strategic position PV (7)2.The world's current situation and development of photovoltaic industryforecast (9)3.The Chinese PV market and industry statu s (10)4.China's PV market forecasting and planning proposals (13)5.Conclusions (15)外文文献译文1、中国光伏发电的战略地位1.1 中国的能源资源和可再生能源现状和预测；无论从世界还是从中国来看，常规能源都是很有限的，中国的一次能源储量远远低于世界的平均水平，大约只有世界总储量的10％。
从长远来看，可再生能源将是未来人类的主要能源来源，因此世界上多数发达国家和部分发展中国家都十分重视可再生能源对未来能源供应的重要作用。
在新的可再生能源中，光伏发电和风力发电是发展最快的,世界各国都把太阳能光伏发电的商业化开发和利用作为重要的发展方向。
根据欧洲JRC 的预测，到2030年太阳能发电将在世界电力的供应中显现其重要作用，达到10%以上，可再生能源在总能源结构中占到30％；2050 年太阳能发电将占总能耗的20%，可再生能源占到50％以上，到本世纪末太阳能发电将在能源结构中起到主导作用。
我国政府重视可再生能源技术的发展，主要有水能、风能、生物质能、太阳能、地热能和海洋能等。
我国目前可再生能源的发展现状如下：水能：我国经济可开发的水能资源量为3.9 亿千瓦，年发电量1.7 万亿千瓦时，其中5 万千瓦及以下的小水电资源量为1.25 亿千瓦。
java英文参考文献(20210507015628)
java 英文参考文献篇一：外文参考文献译文及原文本科毕业设计（论文）外文参考文献译文及原文学院_________ 计算机学院专业___计算机科学与技术_年级班别___ 2009级（1）班学号学生姓名______ ________指导教师_____ ________2013年5月目录译文： (1)第一章微软.NET 平台的介绍 (3)1.1 简介.................................................................................................................1.1.1 .NET 平台简介 (3)1.1.2 微软的.NET 和WINDOWS 的基3因 (4)1.1.3 微软.NET 体系结构 (4)1.1.4 .NET 平台的特点 (4)J \\\ ................................................................................................................................................................................................................................................................................................................................ ■1.1.5 多国语言的发展 (5)1.1.6 平台和处理器独立性 (6)1.1.7 自动内存管理 (7)1.1.8 支持的版本 (7)1.1.9 支持的开放标准 (8)1.1.10 配置简单 (8)1.1.11 分布式体系结构 (9)1.1.12 与非托管代码的互用 (9)原文：Foreword ..................................................................................................... .............................. 11 Chapter1 Introduction of the Microsoft .NET Platform 131.1 Introduction ................................................................................................. .. (13)1.1.1 Introduction of the .NET Platform (13)1.1.2 Microsoft .NET and WindowsDNA (15)1.1.3 Microsoft .NET Architecture Hierarchy ....................................151.1.4 Features of the .NET Platform (16)1.1.5 Multilanguage Development (17)1.1.6 Platform and Processor Independence (18)1.1.7 Automatic Memory Management (19)1.1.8 Versioning Support (20)1.1.9 Support for OpenStandards (21)1.1.10 Easy Deployment (22)1.1.11 Distributed Architecture (23)1.1.12 Interoperability with Unmanaged Code (23)译文：、尸■、亠前言在电脑软件的历史上，很少有一种技术能够得到开发者和业界如此强烈的正面响应。
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。
基于单片机的开关电源外文参考文献译文及原文
本科毕业设计(论文) 外文参考文献译文及原文学院信息工程学院专业信息工程年级班别学号学生姓名指导教师目录译文 (1)基于单片机的开关电源 (1)1、用途 (1)2、简介 (1)3、分类 (2)4、开关电源的分类 (3)5、技术发展动向 (4)6、原理简介 (6)7、电路原理 (7)8、DC/DC变换 (8)9、AC/DC变换 (8)原文 (10)The design Based onsingle chip switching power supply (10)1、uses (10)2、Introduction (10)3、classification (11)4、the switching power supply. (13)5、technology developments (14)6、the principle of Introduction (17)7、the circuit schematic (18)8、the DC / DC conversion (19)9, AC / DC conversion (20)译文基于单片机的开关电源1、用途开关电源产品广泛应用于工业自动化控制、军工设备、科研设备、LED 照明、工控设备、通讯设备、电力设备、仪器仪表、医疗设备、半导体制冷制热、空气净化器，电子冰箱，液晶显示器，LED灯具，通讯设备，视听产品，安防，电脑机箱，数码产品和仪器类等领域。
2、简介随着电力电子技术的高速发展，电力电子设备与人们的工作、生活的关系日益密切，而电子设备都离不开可靠的电源，进入80年代计算机电源全面实现了开关电源化，率先完成计算机的电源换代，进入90年代开关电源相继进入各种电子、电器设备领域，程控交换机、通讯、电子检测设备电源、控制设备电源等都已广泛地使用了开关电源，更促进了开关电源技术的迅速发展。
开关电源是利用现代电力电子技术，控制开关晶体管开通和关断的时间比率，维持稳定输出电压的一种电源，开关电源一般由脉冲宽度调制（PWM）控制IC和开关器件（MOSFET、BJT等）构成。
食品科学与工程外文参考文献译文及原文
本科毕业设计（论文）外文参考文献译文及原文学院轻工化工学院专业食品科学与工程年级班别2006级（2）班学号3106002145学生姓名龚张卫指导教师姜燕2010 年 6 月目录1. 介绍 (1)2. 材料与方法 (1)2.1 原料 (2)2.1.1市售猕猴桃果酱/果酱 (2)2.1.2水果............................................................ .......... (2)2.1.3渗透溶液............................................. (2)2.1.4胶凝剂 (3)2.1.5酸度调节剂 (3)2.2猕猴桃果酱/橙果酱详细制作过程 (3)2.2.1传统制作过程 (3)2.2.2渗透失水水果制作过程 (3)2.3分析 (3)2.3.1理化性质 (3)2.3.2 色泽测量......... ...... ...... ...................... . ...... . (3)2.3.3 流动性能......................................... ... ............................ . (4)3. 结果和讨论 (4)结论 (9)参考资料 (9)渗透脱水水果制作果酱的研究E. García-Martínez, G. Ruiz-Diaz, J. Martínez-Monzó, M. M. Camacho, N.Martínez-Navarrete and A. Chiralt瓦伦西亚大学食品技术系，巴伦西亚，46071摘要：果酱是由水果和糖按比例混合制得的产品，最终产品含有最小30％果肉成分和最低45糖度值。
传统果酱制作需要通过热处理来浓缩加工，从改变感官和营养特性提高产品质量，营养特性的改变主要是果酱中抗坏血酸损耗量的多少。
外文翻译原文及译文-基于51单片机的电子秤设计
外文文献翻译译稿1基于电阻应变式称重传感器的高精度和低容量电子秤开发Baoxiang He,Guirong Lu ,Kaibin Chu ,Guoqiang Ma摘要：基于称重传感器的应变计优化设计中除了一些先进的稳定技术比如温度的影响之外，静态超载和计算机模式识别（CRT）技术也被用来进行动态模拟与分析。
这种多谐振荡的压力释放方法是在生产中创造性的使用了压力传感器，由于这种技术，量程30G的压力传感器才能做到高精度，高稳定性。
由于使用了这种压力传感器，使得基于传感器的电子秤拥有300,00种分类和小于0.2mg的精度。
这种压力传感器的量程和精度远远高于市场上的同类产品，而其价格却远低于电磁压力传感器。
因此，这种压力传感器的商业前景是十分广阔的。
关键词：设计；电阻应变式称重传感器；精度；电子秤1.介绍众所周知，压力传感器的精度是决定一个的电子秤精度的关键。
目前，用于高精度称重的传感器主要是电磁平衡式称重传感器。
低成本电阻应变式称重传感器仅能用于使低精度的称量。
主要影响精度应变式称重传感器的误差是蠕变和温度漂移，特别是对于低负荷的传感器来说。
一般来说，高精度传感器的负载能力最低是300克。
称重传感器的最大分配平衡只有50K，最小分辨率是不小于0.01克。
总而言之，对于超低容量称重传感器来说设计和制造技术是很难被应用到敏感的称重传感器的加工和生产中的。
因此很难做出足够好的高精度平衡的称重传感器。
使得低量程和高精度的传感器始终是全世界的热门话题。
本文将分析应力释放及补偿技术，探索低量程高精度应变式称重传感器的制造技术。
2．原理与方法A. 残余应力的释放制作压力传感器主要部件的材料是铝棒。
为了获得更好的综合性能，铝条会在挤压后进行淬火。
由于淬火的残余应力不能被自然老化而得到充分释放，此外，机械加工和固化过程中也会造成很大的残余应力，特别是对于超低容量称重传感器来说，如果这个压力不及时释放，可能就会在压力传感器被测试或者是最终使用的时候释放出来。
高校学生就业问题研究外文参考文献译文及原文
高校学生就业问题研究外文参考文献译文及原文1. 文献参考1. Brown, D. (2015). "The challenges faced by university graduates in the job market." Journal of Education and Work, 28(8), 917-929.2. Smith, J. (2016). "Factors influencing university graduates' employability." Studies in Higher Education, 41(1), 163-178.3. Johnson, R. (2017). "The role of career counseling in supporting university students' transition to the workplace." Journal of Career Development, 44(3), 275-288.2. 文献译文1. Brown, D.（2015）。
"大学毕业生在就业市场中所面临的挑战。
" 《教育与职业学刊》，28（8），917-929。
2. Smith, J.（2016）。
"影响大学毕业生就业能力的因素。
" 《高等教育研究》，41（1），163-178。
3. Johnson, R.（2017）。
"职业咨询在支持大学生进入职场的角色。
" 《职业发展学刊》，44（3），275-288。
3. 原文1. Brown, D. (2015). "The challenges faced by university graduates in the job market." Journal of Education and Work, 28(8), 917-929.2. Smith, J. (2016). "Factors influencing university graduates' employability." Studies in Higher Education, 41(1), 163-178.3. Johnson, R. (2017). "The role of career counseling in supporting university students' transition to the workplace." Journal of Career Development, 44(3), 275-288.。
建筑施工质量控制外文翻译参考文献
建筑施⼯质量控制外⽂翻译参考⽂献建筑施⼯质量控制外⽂翻译参考⽂献(⽂档含中英⽂对照即英⽂原⽂和中⽂翻译)译⽂：建筑施⼯过程中质量管理的动机分析和控制⽅法的研究摘要在建筑施⼯过程中实施质量管理可以有效地防⽌在后续建筑产品使⽤过程中安全事故的发⽣。
与此同时可以减少建设供应链的总成本，这也有利于增强建筑施⼯企业的品牌知名度和声誉。
在建筑施⼯过程中结合质量管理过程和当前建筑施⼯阶段的主要质量问题，分析了建设过程中的管理动机，将供应链管理与⽬标管理理念和⽅法应⽤到质量管理中，最后提出了具体的质量控制措施。
这些都是为了在建筑施⼯过程中提⾼建筑产品的总体质量。
关键字——建筑施⼯、质量管理、质量动机、控制1.引⾔调查显⽰建筑施⼯企业主要采⽤现场控制的质量管理模式是预先控制。
⼤多企业常常使得建筑施⼯过程中与建设管理中的质量管理相同，他们通常忽略了施⼯准备阶段质量问题的预防，如供应商的选择、道路的规划和临时设施，这些因素在建筑施⼯过程中的质量管理上起着⾄关重要的作⽤。
建设质量事故频繁发⽣，引起了许多领域的⾼度关注，如各级政府部门、施⼯企业和业主，特别是重庆綦江虹桥的坍塌、五龙的滑坡和洪湖湿地路基施⼯中的⼀系列质量安全事故，⼈们开始对施⼯质量问题做全⽅位的思考。
通过研究李秀峰总结归纳了造成⼯程的质量问题并引⼊项⽬质量控制分析⽅法，Low Sui Pheng 和Jasmine Ann Teo[2] 建⽴了施⼯中的质量管理框架来通过经验分析实现项⽬的质量控制，SangHyun Lee and others[3] 利⽤系统质量动态结构和变更管理模型的编程⽅法和控制⽅法，最终实现了⼤规模的并⾏设计和施⼯项⽬的管理和控制。
⽅唐分析了建设项⽬质量管理的整个过程和控制⽅法，她认为应该实现对影响建设单位质量的⼈、材料、机械、⽅法和环境的完全控制；吴天翔研究出管理因素是影响建设项⽬质量控制的重要因素，强调了施⼯过程中需要严格控制的各个⽅⾯和整体实现加强管理的需要。
5、外文文献翻译(附原文)产业集群,区域品牌,Industrial cluster ,Regional brand
外文文献翻译（附原文）外文译文一：产业集群的竞争优势——以中国大连软件工业园为例Weilin Zhao,Chihiro Watanabe，Charla-Griffy-Brown[J]. Marketing Science,2009(2):123-125.摘要：本文本着为促进工业的发展的初衷探讨了中国软件公园的竞争优势。
产业集群深植于当地的制度系统，因此拥有特殊的竞争优势。
根据波特的“钻石”模型、SWOT模型的测试结果对中国大连软件园的案例进行了定性的分析。
产业集群是包括一系列在指定地理上集聚的公司，它扎根于当地政府、行业和学术的当地制度系统，以此获得大量的资源，从而获得产业经济发展的竞争优势。
为了成功驾驭中国经济范式从批量生产到开发新产品的转换，持续加强产业集群的竞争优势,促进工业和区域的经济发展是非常有必要的。
关键词：竞争优势；产业集群；当地制度系统；大连软件工业园；中国；科技园区；创新；区域发展产业集群产业集群是波特[1]也推而广之的一个经济发展的前沿概念。
作为一个在全球经济战略公认的专家,他指出了产业集群在促进区域经济发展中的作用。
他写道：集群的概念,“或出现在特定的地理位置与产业相关联的公司、供应商和机构，已成为了公司和政府思考和评估当地竞争优势和制定公共决策的一种新的要素。
但是，他至今也没有对产业集群做出准确的定义。
最近根据德瑞克、泰克拉[2]和李维[3]检查的关于产业集群和识别为“地理浓度的行业优势的文献取得了进展”。
“地理集中”定义了产业集群的一个关键而鲜明的基本性质。
产业由地区上特定的众多公司集聚而成,他们通常有共同市场、,有着共同的供应商,交易对象,教育机构和其它像知识及信息一样无形的东西，同样地,他们也面临相似的机会和威胁。
在全球产业集群有许多种发展模式。
比如美国加州的硅谷和马萨诸塞州的128鲁特都是知名的产业集群。
前者以微电子、生物技术、和风险资本市场而闻名,而后者则是以软件、计算机和通讯硬件享誉天下[4]。
5 中英文翻译
外文参考文献全文及译文英文原文4.1 DefinitionA durable lining is one that performs satisfactorily in the working environment during its anticipated service life. The material used should be such as to maintain its integrity and, if applicable, to protect other embedded materials.4.2 Design lifeSpecifying the required life of a lining (see Section 2.3.4) is signifi-cant in the design, not only in terms of the predicted loadings but also with respect to long-term durability. Currently there is no guide on how to design a material to meet a specified design life, although the new European Code for Concrete (British Standards Institution, 2003) addresses this problem. This code goes some way to recommending various mix proportions and reinforcement cover for design lives of 50 and 100 years. It can be argued that linings that receive annular grouting between the excavated bore and the extrados of the lining, or are protected by primary linings, for example sprayed concrete, may have increased resistance to any external aggressive agents. Normally, these elements of a lining system are considered to be redundant in terms of design life. This is because reliably assessing whether annulus grouting is complete or assessing the properties or the quality of fast set sprayed concrete with time is generally difficult.Other issues that need to be considered in relation to design life include the watertightness of a structure and fire-life safety. Both of these will influence the design of any permanent lining.4.3 Considerations of durability related to tunnel useLinings may be exposed to many and varied aggressive environments. Durability issues to be addressed will be very dependent not only on the site location and hence the geological environment but also on the use of the tunnel/shaft (see Fig. 4.1).The standards of material, design and detailing needed to satisfy durability requirements will differ and sometimes conflict. In these cases a compromise must be made to provide the best solution possible based on the available practical technology.4.4 Considerations of durability related to tunnel4.4.1 Steel/cast-iron liningsUnprotected steel will corrode at a rate that depends upon the temperature, presence of water with reactive ions (from salts and acids) and availability of oxygen. Typically corrosion rates can reach about 0.1 mm/year. If the availability of oxygen is limited, for example at the extrados of a segmental lining, pitting corrosion is likely to occur for which corrosion rates are more difficult to ascertain.Grey cast-iron segments have been employed as tunnel linings for over a hundred years, with little evidence as yet of serious corrosion. This is because this type of iron contains flakes of carbon that become bound together with the corrosion product to prevent water and, in ventilated tunnels, oxygen from reaching the mass of the metal. Corrosion is therefore stifled. This material is rarely if ever used in modern construction due to the higher strength capacities allowed with SGI linings.Spheroidal-Graphite cast iron (SGI) contains free carbon in nodules rather than flakes, and although some opinion has it that this will reduce the self-stifling action found in grey irons, one particular observation suggests that this is not necessarily so. A 250 m length of service tunnel was built in 1975 for the Channel Tunnel, and SGI segments were installed at the intersection with the tunnel constructed in 1880. The tunnel was mainly unventilated for the next ten years, by which time saline groundwater had caused corrosion and the intrados appeared dreadfully corroded. The application of some vigorous wire brushing revealed that the depth of corrosion was in reality minimal.4.4.2 Concrete liningsIn situ concrete was first used in the UK at the turn of the century. Precast concrete was introduced at a similar time but it was not used extensively until the 1930s. There is therefore only 70 to 100 years of knowledge of concrete behaviour on which to base the durability design of a concrete lining.The detailed design, concrete production and placing, applied curing and post curing exposure, and operating environment of the lining all impact upon its durability. Furthermore, concrete is an inherently variable material. In order to specify and design to satisfy durability requirements, assumptions have to be made about the severity of exposure in relation to deleterious agents, as well as the likely variability in performance of the lining material itself. The factors that generally influence the durability of the con-crete and those that should be considered in the design and detailing of a tunnel lining include:1.operational environment2.shape and bulk of the concrete3.cover to the embedded steel4.type of cement5.type of aggregate6.type and dosage of admixture7.cement content and free water/cement ratio8.workmanship, for example compaction’ finishing, curing9.permeability, porosity and dijfusivity of the final concrete.The geometric shape and bulk of the lining section is important because concrete linings generally have relatively thin walls and are possibly subject to a significant external hydraulic head. Both of these will increase the ingress of aggressive agents into the concrete.4.5 Design and specification for durabilityIt has to be accepted that all linings will be subject to some level of corrosion and attack by both the internal and external environment around a tunnel. They will also be affected by fire. Designing for durability is dependent not only on material specification but also on detailing and design of the lining.4.5.1 Metal liningsOccasionally segments are fabricated from steel, and these should be protected by the application of a protective system. Liner plates formed from pressing sheet steel usually act as a temporary support while an in situ concrete permanent lining is constructed. They are rarely protected from corrosion, but if they are to form a structural part of the lining system they should also be protected by the application of a protective system. Steel sections are often employed as frames for openings and to create small structures such as sumps. In these situations they should be encased in con-crete with suitable cover and anti-crack reinforcement. In addition, as the quality of the surrounding concrete might not be of a high order consideration should be given to the application of a protec-tive treatment to such steelwork.Spheroidal-Graphite cast iron segmental tunnel linings are usually coated internally and externally with a protective paint system. They require the radial joint mating surfaces, and the circumferential joint surfaces, to be machined to ensure good load transfer across thejoints and for the formation of caulking and sealing grooves. It is usual to apply a thin coat of protective paint to avoid corrosion between fabrication and erection, but long-term protective coatings are unnecessary as corrosion in such joints is likely to be stifled.It is suggested that for SGI segmental linings the minimum design thicknesses of the skin and outer flanges should be increased by one millimetre to allow for some corrosion (see Channel Tunnel case history in Chapter 10). If routine inspections give rise to a concern about corrosion it is possible to take action, by means of a cathodic protection system or otherwise, to restrain further deterioration. The chance of having to do this over the normal design lifetime is small.(1)Protective systemsCast iron segmental linings are easily protected with a coating of bitumen, but this material presents a fire hazard, which is now unacceptable on the interior of the tunnel. A thin layer, up to 200 um in thickness, of specially formulated paint is now employed; to get the paint to adhere it is necessary to specify the surface preparation. Grit blasting is now normally specified, however, care should be taken in the application of these coatings. The problem of coatings for cast iron is that grit blasting leavesbehind a surface layer of small carbon particles, which prevents the adhesion of materials, originally designed for steelwork, and which is difficult to remove. It is recommended that the designer take advice from specialist materials suppliers who have a proven track record.Whether steel or cast iron segments are being used, consideration of the ease with which pre-applied coatings can be damaged during handling, erection and subsequent construction activities in the tunnel is needed.(2) Fire resistanceExperiences of serious fires in modern tunnels suggest that temperatures at the lining normally average 600-700 °C, but can reach 1300 °C (see Section 4.5.3). It is arguable that fire protection is not needed except where there is a risk of a high-temperature (generally hydrocarbon) fire. It can be difficult to find an acceptable economic solution, but intumescent paint can be employed. This is not very effective in undersea applications. As an alternative an internal lining of polypropylene fibre reinforced concrete might be considered effective. 4.5.2 Concrete liningsAll aspects of a lining’s behaviour during its design life, both under load and within theenvironment, should be considered in order to achieve durability. The principle factors that should be considered in the design and detailing are:1.Material(s)2.production method3.application method (e.g. sprayed concrete)4.geological conditions5.design life6.required performance criteria.(1) CorrosionThe three main aspects of attack that affect the durability of concrete linings are:corrosion of metalschloride-induced corrosion of embedded metalscarbonation-induced corrosion of embedded metals.Corrosion of metalsUnprotected steel will corrode at a rate that depends upon temperature, presence of water and availability of oxygen. Exposed metal fittings, either cast in (i.e. a bolt- or grout-socket), or loose (e.g. a bolt), will corrode (see Section 4.5.4). It is impractical to provide a comprehensive protection system to these items and it is now standard practice to eliminate ferrous cast in fittings totally by the use of plastics. Loose fixings such as bolts should always be specified with a coating such as zinc.Chloride-induced corrosionCorrosion of reinforcement continues to represent the single largest cause of deterioration of reinforced concrete structures. Whenever there are chloride ions in concrete containing embedded metal there is a risk of corrosion. All constituents of concrete may contain some chlorides and the concrete may be contaminated by other external sources, for example de-icing salts and seawater.Damage to concrete due to reinforcement corrosion will only normally occur when chloride ions, water and oxygen are all present.Chlorides attack the reinforcement by breaking down the passive layer around the reinforcement. This layer is formed on the surface of the steel as a result of the highly alkaline environment formed by the hydrated cement. The result is the corrosion of the steel, whichcan take the form of pitting or general corrosion. Pitting corrosion reduces the size of the bar, while general corrosion will result in cracking and spalling of the concrete.Although chloride ions have no significant effect on the per-formance of the concrete material itself, certain types of concrete are more vulnerable to attack because the chloride ions then find it easier to penetrate the concrete. The removal of calcium alumi- nate in sulphate-resistant cement (the component that reacts with external sulphates), results in the final concrete being less resistant to the ingress of chlorides. To reduce the penetration of chloride ions, a dense impermeable concrete is required. The use of corrosion inhibitors does not slow down chloride migration but does enable the steel to tolerate high levels of chloride before corrosion starts.Current code and standard recommendations to reduce chloride attack are based on the combination of concrete grade (defined by cement content and type, water/cement ratio and strength, that is indirectly related to permeability) and cover to the reinforcement. The grade and cover selected is dependent on the exposure condition. There are also limits set on the total chlorides content of the concrete mix.Carbonation-induced corrosionIn practice, carbonation-induced corrosion is regarded as a minor problem compared with chloride- induced corrosion. Even if carbonation occurs it is chloride-induced corrosion that will generally determine the life of the lining. Carbonated concrete is of lower strength but as carbonation is lim-ited to the extreme outer layer the reduced strength of the concrete section is rarely significant.Damage to concrete will only normally occur when carbon dioxide, water, oxygen and hydroxides are all present. Carbonation is unlikely to occur on the external faces of tunnels that are constantly under water, whereas some carbonation will occur on the internal faces of tunnels that are generally dry. Carbonation-induced corrosion, how-ever, is unlikely in this situation due to lack of water. Linings that are cyclically wet and dry are the most vulnerable.When carbon dioxide from the atmosphere diffuses into the concrete, it combines with water forming carbonic acid. This then reacts with the alkali hydroxides forming carbonates. In the presence of free water, calcium carbonate is deposited in the pores. The pH of the pore fluid drops from a value of about 12.6 in the uncarbonated region to 8 in the carbonated region. If this reduction in alkalinity occurs close to the steel, it can cause depassivation. Inthe presence of water and oxygen corrosion of the reinforcement will then occur.To reduce the rate of carbonation a dense impermeable concrete is required.As with chloride-induced corrosion, current code and standard recommendations to reduce carbonation attack are based on the combination of concrete grade and reinforcement cover.Other chemical attackChemical attack is by direct attack either on the lining material or on any embedded materials, caused by aggressive agents being part of the contents within the tunnel or in the ground in the vicinity of the tunnel. Damage to the material will depend on a number of factors including the concentration and type of chemical in question, and the movement of the ground-water, that is the ease with which the chemicals can be replenished at the surface of the concrete. In this respect static water is generally defined as occurring in ground having a mass permeability of <10-6m/s and mobile water >10-6 m/s. The following types of exchange reactions may occur between aggressive fluids and components of the lining material:●sulphate attack●acid attack●alkali-silica reaction (ASR).Sulphates (conventional and thaumasite reaction)In soil and natural groundwater, sulphates of sodium, potassium, magnesium and calcium are common. Sulphates can also be formed by the oxi-dation of sulphides, such as pyrite，as a result of natural processes or with the aid of construction process activities. The geological strata most likely to have a substantial sulphate concentration are ancient sedimentary clays. In most other geological deposits only the weathered zone (generally 2m to 10m deep) is likely to have a significant quantity of sulphates present. By the same processes, sulphates can be present in contaminated ground. Internal corro-sion in concrete sewers will be, in large measure, due to the presence of sulphides and sulphates at certain horizons dependent on the level of sewer utilisation. Elevated temperatures will contribute to this corrosion.Ammonium sulphate is known to be one of the salts most aggressive to concrete. However, there is no evidence that harmful concentrations occur in natural soils.Sulphate ions primarily attack the concrete material and not the embedded metals. They are transported into the concrete in water or in unsaturated ground, by diffusion. The attackcan sometimes result in expansion and/or loss of strength. Two forms of sulphate attack are known; the conventional type leading to the formation of gypsum and ettringite, and a more recently identified type produ-cing thaumasite. Both may occur together.Constituents of concrete may contain some sulphates and the concrete may be contaminated by external sources present in the ground in the vicinity of the tunnel or within the tunnel.Damage to concrete from conventional sulphate reaction will only normally occur when water, sulphates or sulphides are all present. For a thaumasite-producing sulphate reaction, in addition to water and sulphate or sulphides, calcium silicate hydrate needs to be present in the cement matrix, together with calcium carbonate. In addition, the temperature has to be relatively low (generally less than 15 °C).Conventional sulphate attack occurs when sulphate ions react with calcium hydroxide to form gypsum (calcium sulphate), which in turn reacts with calcium aluminate to form ettringite. Sulphate resisting cements have a low level of calcium aluminate so reducing the extent of the reaction. The formation of gypsum and ettringite results in expansion and disruption of the concrete.Sulphate attack, which results in the mineral thaumasite, is a reaction between the calcium silicate hydrate, carbonate and sulphate ions. Calcium silicate hydrate forms the main binding agent in Portland cement, so this form of attack weakens the con-crete and, in advanced cases, the cement paste matrix is eventually reduced to a mushy, incohesive white mass. Sulphate resisting cements are still vulnerable to this type of attack.Current code and standard recommendations to reduce sulphate attack are based on the combination of concrete grade. Future code requirements will also consider aggregate type. There are also limits set on the total sulphate content of the concrete mix but, at present, not on aggregates, the recommendations of BRE Digest 363 1996 should be followed for any design.AcidsAcid attack can come from external sources, that are present in the ground in the vicinity of the tunnel, or from within the tunnel. Groundwater may be acidic due to the presence of humic acid (which results from the decay of organic matter), carbonic acid or sulphuric acid. The first two will not produce a pH below 3.5. Residual pockets of sulphuric (natural andpollution), hydrochloric or nitric acid may be found on some sites, particularly those used for industrial waste. All can produce pH values below 3.5. Carbonic acid will also be formed when carbon dioxide dissolves in water.Concrete subject to the action of highly mobile acidic water is vulnerable to rapid deterioration. Acidic ground waters that are not mobile appear to have little effect on buried concrete.Acid attack will affect both the lining material and other embedded metals. The action of acids on concrete is to dissolve the cement hydrates and, also in the case of aggregate with high calcium carbonate content, much of the aggregate. In the case of concrete with siliceous gravel, granite or basalt aggregate the sur-face attack will produce an exposed aggregate finish. Limestone aggregates give a smoother finish. The rate of attack depends more on the rate of movement of the water over the surface and the quality of the concrete, than on the type of cement or aggregate.Only a very high density, relatively impermeable concrete will be resistant for any period of time without surface protection. Damage to concrete will only normally occur when mobile water conditions are present.Current code and standard recommendations to reduce acid attack are based on the concrete grade (defined by cement content and type, water/cement ratio and strength). As cement type is not significant in resisting acid attack, future code requirements will put no restrictions on the type used.(2) Alkali Silica Reaction (ASR)Some aggregates contain particular forms of silica that may be susceptible to attack by alkalis originat-ing from the cement or other sources.There are limits to the reactive alkali content of the concrete mix, and also to using a combination of aggregates likely to be unreactive. Damage to concrete will only normally occur when there is a high moisture level within the concrete, there is a high reactivity alkali concrete content or another source of reactive alkali, and the aggregate contains an alkali-reactive constituent. Current code and standard recommendations to reduce ASR are based on limiting the reactive alkali content of the concrete mix, the recommendations of BRE 330 1999 should be followed for any design.(3) Physical processesVarious mechanical processes including freeze-thaw action, impact, abrasion and cracking can cause concrete damage.Freeze-thawConcretes that receive the most severe exposure to freezing and thawing are those which are saturated during freezing weather, such as tunnel portals and shafts.Deterioration may occur due to ice formation in saturated con-crete. In order for internal stresses to be induced by ice formation, about 90% or more by volume of pores must be filled with water. This is because the increase in volume when water turns to ice is about 8% by volume.Air entrainment in concrete can enable concrete to adequately resist certain types of freezing and thawing deterioration, provided that a high quality paste matrix and a frost-resistant aggregate are used.Current code and standard recommendations to reduce freeze- thaw attack are based on introducing an air entrainment agent when the concrete is below a certain grade. It should be noted that the inclusion of air will reduce the compressive strength of the concrete.ImpactAdequate behaviour under impact load can generally be achieved by specifying concrete cube compressive strengths together with section size, reinforcement and/or fibre content. Tensile capacity may also be important, particularly for concrete without reinforcement.AbrasionThe effects of abrasion depend on the exact cause of the wear. When specifying concrete for hydraulic abrasion in hydraulic applications, the cube compressive strength of the concrete is the principal controlling factor.CrackingThe control of cracks is a function of the strength of concrete, the cover, the spacing, size and position of reinforce-ment, and the type and frequency of the induced stress. When specifying concrete cover there is a trade-off between additional protection from external chloride attack to the reinforcement, and reduction in overall strength of the lining.4.5.3 Protective systemsAdequate behaviour within the environment is achieved by specify-ing concrete to thebest of current practice in workmanship and materials. Protection of concrete surfaces is recommended in codes and standards when the level of aggression from chemicals exceeds a maximum specified limit. Various types of surface protection include coatings, waterproof barriers and a sacrificial layer.(1) CoatingsCoatings have changed over the years, with tar and cut-back bitumens being less popular, and replaced by rubberised bitumen emulsions and epoxy resins. The fire hazard associated with bituminous coatings has limited their use to the extrados of the lining in recent times. The risk of damage to coat-ings during construction operations should be considered.(2) Waterproof barriersThe requirements for waterproof barriers are similar to those of coatings. Sheet materials are commonly used, including plastic and bituminous membranes. Again, the use of bituminous materials should be limited to the extrados.(3) Sacrificial layerThis involves increasing the thickness of the concrete to absorb all the aggressive chemicals in the sacrificial outer layer. However, use of this measure may not be appropriate in circumstances where the surface of the concrete must remain sound, for example joint surfaces in segmental linings.(4) Detailing of precast concrete segmentsThe detailing of the ring plays an important role in the success of the design and performance of the lining throughout its design life. The ring details should be designed with consideration given to casting methods and behaviour in place. Some of the more important considerations are as follows.4.5.5 Codes and standardsBuilding Research Establishment (BRE) Digest 330: 1999 (Building Research Establishment, 1999), Building Research Establishment (BRE) Digest 363: 1996 (Building Research Establishment, 1996)，BRE Special Digest 1 (Building Research Establishment, 2003) and British Standard BSEN 206-1: 2000 (British Standards Institution, 2003) are the definitive reference points for designing concrete mixes which are supplemented by BS8110 (British Standards Institution, 1997) and BS 8007 (British Standards Institution, 1987). BSEN 206-1 also references Eurocode 2: Design of Concrete Structures (European Commission,1992).(1) European standardsEN206 Concrete - Performance, Production and Conformity, and DD ENV 1992-1-1 {Eurocode 2: Design of Concrete Structures Part 1) (British Standards Institution, 2003 and European Commission，1992).Within the new European standard EN 206 Concrete - Perfor-mance, Production and Conformity，durability of concrete will rely on prescriptive specification of minimum grade, minimum binder content and maximum water/binder ratio for a series of defined environmental classes. This standard includes indicative values of specification parameters as it is necessary to cover the wide range of environments and cements used in the EU member states.Cover to reinforcement is specified in DD ENV 1992-1 -1 (Eurocode 2: Design of Concrete Structures Part 1 - European Commission, 1992).(2) BRE 330:1999This UK Building Research Establishment code (Building Research Establishment, 1999) gives the back-ground to ASR as well as detailed guidance for minimising the risks of ASR and examples of the methods to be used in new construction.(3) Reinforcement BRE 363: 1996This UK Building Research Establishment code (Building Research Establishment, 1996) discusses the factors responsible for sulphate and acid attack on concrete below ground level and recommends the type of cement and quality of concrete to provide resistance to attack. (4) BRE Special Digest 1This special digest (Building Research Establishment, 2003) was published following the recent research into the effects of thaumasite on concrete. It replaces BRE Digest 363: 2001. Part 4 is of specific reference to precast concrete tunnel linings.(5) BS 8110/BS 8007Guidance is given on minimum grade, minimum cement and maximum w/c ratio for different conditions of exposure. Exposure classes are mild, moderate, severe, very severe, most severe and abrasive related to chloride attack, carbonation and freeze-thaw. The relationship between cover of the reinforcement and concrete quality is also given together with crack width (British Standards Institution, 1987a and 1997a).(6) OthersChemically aggressive environments are classified in specialist standards. For information on industrial acids and made up ground, reference may be made to a specialist producer of acid resistant finishes or BS 8204-2 (British Standards Institu-tion, 1999). For silage attack, reference should be made to the UK Ministry of Agriculture, Fisheries and Food.中文翻译4.1 定义耐用的衬砌指的是在衬砌的预期服务寿命内提供令人满意的工作环境。
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广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部城建学部专业土木工程年级 2011级班级名称 11土木工程9班学号 23031109000学生姓名刘林指导教师卢集富2015 年5 月目录一、项目成本管理与控制 0二、Project Budget Monitor and Control (1)三、施工阶段承包商在控制施工成本方面所扮演的作用 (2)四、The Contractor's Role in Building Cost Reduction After Design (4)一、外文文献译文（1）项目成本管理与控制随着市场竞争的激烈性越来越大，在每一个项目中，进行成本控制越发重要。
本文论述了在施工阶段，项目经理如何成功地控制项目预算成本。
本文讨论了很多方法。
它表明，要取得成功，项目经理必须关注这些成功的方法。
1.简介调查显示，大多数项目会碰到超出预算的问……功控制预算成本。
2.项目控制和监测的概念和目的Erel and Raz (2000)指出项目控制周期包括测量成……原因以及决定纠偏措施并采取行动。
监控的目的就是纠偏措施的...标范围内。
3.建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一……被监测和控制是非常有帮助的。
项目成功与良好的沟通密...决( Diallo and Thuillier, 2005)。
4.成本费用的检测和控制4.1对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计……用完了。
第四，项目管理者应该检测高风险活动，高风险活动最有...重要(Cotterell and Hughes, 1995)。
4.2成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。
为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有的……它的变化--在成本控制线上准确地记录所有恰...围、变更、进度、质量）相结合由于一个工程项目......虑时间价值影响后的结果。
4.3变化的检测和控制Voropajev (1998)指出，施工环境的动态….更控制体系。
可以从以下几个方面考虑：a) 为确保良好的结果，应检测...要因素，应该保证变更必须由合适的人员检查b）一旦被批准，变更应该发生....文件资料中(Voropajev, 1998,pl8)5.结论本文介绍了控制预算的最佳方法。
首先，必………目的成功。
二、外文文献原文（1）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 th……to be successful, the project manager must concern all this methods.1. INTRODUCTIONThe survey shows that most projects encoun……ccessful 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 co……ntation of corrective actions, ensure projects stay on target ……4. COST MONITOR AND CONTROL4.1 Ranking the priority of monitoringIn cons truction phase, many activities are carried out b……ities using critical resource. Some resource is critical because they are very expensive or limited (Cotterell and Hughes, 1995).4.2Methods of cost controlThe main cost of a project includes ……scount s future cash flows, it is the result of the time effect on cash4.3 Change monitor and controlVoropajev (1998) states that dynamic changes of project e…… effective change control system should be established to ensure change procedure is clear and unambi guous and easy for employee to request a change. A……c) All changes in project should be recorded in the project documentation (Voropajev, 1998,pl8).5. CONCLUSIONThis article shows the best methods of budget control. First, an efficient control system mu st be set up. Secondly, It is required to recog…..y, manager should combine different control techniques to reach the success of a project.三、外文文献译文（2）施工阶段承包商在控制施工成本方面所扮演的作用从最近的新闻报道中可以明显的看出，通货膨……下。
在过去的几年中，美国很多地区的建筑行业的成本的增……国材料需求的增…..本以达到业主可以奖励的范围。
实现成本的降低通常可以采用以下方法：•价值工程•缩小项目成本支出的范围价值工程价值工程（VE）被定义为一种提高商品和服务的价值并降低成本的系统的方法。
也就是功能比上成本。
价值增加不仅可以通过提高功能还可以通过降低生产成本来实现。
价值工程的一个主要宗旨是，在追求价……包括以下几个方面：•信息收集：定义项目的需求、进行功能分析。
•方法：各种可以满足要求和功能的方法。
•评估：评估各种方法对于满足需求和降低成本的程度。
•表述：选择最好的方法提供给客户以帮助他们做决定。
VE评估的生命周期包括初始成本、维修成本、运营成本、产品的寿命、货币时间价值、重置成本以及替换的频率。
VE可以应用于建筑设计的任何阶段，然而，在早期最为有效，因为更改初步设计文件的花费更少。
缩小项目成本支出的范围缩小支出范围包括在业主可接受基础上降低质量水平、减少数量或者两者同时减少。
缩小支出范围往往在于替换材料或设备……标者进行协商达成双方都可接受的合同价。
对于被选中参加协商谈判的承包商来说，这是一个获得项目的机会，同时也是与业主和设计单位建立信任、公开化关系的机会。
首先，承包商应该与业主和设计单位洽谈，充分了解业主对项目的要求，他们考虑的首要因素、项目的生命周期和预算。
其次，承包商的角色就是要利用他们在估算和施……图在分析建筑工程各个部分和系统中是一种非常有用的工具。
WBS是一种将项目分为最基本组成成分的树状结构图。
这种分解结构图对项目从地基基础到全部完工的各个部分的费用估算带来很大的便利。
通过WBS图来发现问题和/或者找出需要考虑的地方这个部分向承包商提供了需要审查和/或提出问题的地方，这是建立在WBS图基础上来降低施工成本。
这些变化中有些可以不用增加设计变更的成本来实现，而是通过附录的形式并入建设合同中。
在所列的这些范围中有些需要大量的设计变更并导致工期延误。
地基基础----考虑能否由其它类型的基础来替代？•用木桩来替代预制桩•采用箱形基础还是桩基础•用基础垫层来取代桩基础或者箱形……统的粉灰泥和外墙保温涂层•用砖或者预制混凝土来替代石材----比较不同的玻璃装配方式•能否减少外墙玻璃安装的区域•在合理范围内用橱窗来替代幕墙•涂漆的铝制品来替代不锈钢或者……栏杆•铝制材料或者缆索来替代玻璃栏杆•使用标准设计来替代习惯性的使用元素屋面----评估不同材料的屋顶•混合金属的装饰/保温系统替代单一金属系统……•比较标准的天花板与自定义天花板•比较纤维材质的天花板与金属材质的输送系统----审查指定的电梯和自动扶梯•是否已经比较不同的制造商？•室内电梯室采用指定的涂料还是自定义的？•玻璃幕墙是否需要被淘汰？•标准是否是确定唯一的？现场准备•是否已经分析现场的工作情况，从而通过削减或者增加来平衡场地改进……计算项目的开工时间以避免受到冬季气候条件的影响，从而来降低成本？•建筑业的政策风险是否需要业主来分担通过工作分解结构图来分解和分析项目的各……，承包商可以在控制过程中扮演重要角色---使用他们过去的建设经验以及他们分包商和供应商的网络系统来降低成本费用，这些可能是业主和/或者设计团队在之前所没有考虑到的。
四、外文文献原文（2）The Contractor's Role in Building Cost Reduction AfterDesignIt has become evident from recent news articles that inflationary pressures and increased construction activity are causing many building projects to come in well over owner's budgets. This trend has increased dramatically ove…… following methods.• value engineering;• scope reduction;Value EngineeringValue engineering (VE) has been defined as a systematic ...............to be presented to client for decisions.True VE evaluates life cycle costs such as initial cost, maintenance cost, operational cost, life span, time value of money, replacement cost, and frequency of replacement. VE can be undertaken at any stage of the building design process; however, it is most effective in the early stages, since it is less costly to make changes to preliminary documents .Scope ReductionScope reduction involves identifying a…… accomplishedwithout major re-design cost and incorporated into the construction documents in the form of an addendum. Other changes listed would require extensive re-design and time delays.SUBSTRUCTURE—Have alternate types of foundation system been considered?• wood piles in lieu of precast;……• Manual entrance doors in place of automatic entrances.• Automatic entrances in lieu of revolving doors.• Cedar entrance doors rather than mahogany.—Examine exterior railing systems.•……• Can skylights be reduced or styles changed?• Are standard war ranties specified?INTERIOR CONSTRUCTION—Examine interior wall systems.• Can light gauge metal-framed walls be used in lieu of concrete masonry units?……• Alternate carpet manufacturers.—Review alternate ceiling finishes.• Standard ceiling vs. custom.• Fiber ceiling vs. metal.CONVEYING SYSTEMS—Review specified elevators and escalators.• Have alternate manufacturers been considered?• Are standard interior elevator cab finishes specified or custom?• Can glass walls be eliminated?• Are standard war ranties specified?SITE PREPARATION• Has a site work analysis been performed to balance cuts and fills.SITE IMPROVEMENTS• Can paved areas be reduced or more economical paving materials used?• Has resurfacing existing parking areas been considered rathe r than new parking …….Breaking down and analyzing the components of a building project through the work breakdown structure can aid in reduction summaries also reveal that the mechanical, electrical and plumbing(MEP) systems typ........bstantial structural and/or building redesigns are unavoidable. However, building contractors can play a major role in bringing projects into budget—using their past experience along with their subcontractor and supplier networks to develop cost reduction alternatives that may not have been previously considered by owners and/or design teams.。