作业成本法英文翻译.

文献翻译

译文要求

1、译文内容必须与课题(或专业内容相关,并需注明详细出处。

2、外文翻译译文不少于2000字;外文参考资料阅读量至少3篇(相

当于10万外文字符以上。

3、译文原文(或复印件应附在译文后备查。

译文评阅

导师评语(应根据学校“译文要求”,对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价

指导教师:

年月日

外文翻译

译文

作业成本法:仍然有用吗?

作者:William Stratton, Denis Desroches, Raef Lawson, Toby Hatch

在过去的几年里,顾问、从业者和学术研究者已经注意到,作业成本法(ABC已经发展到提高决策支持以及成本与利润核算系统的精度,但是预期结果往往不是很理想。Robert S. Kaplan 和Steven R. Anderson 指出,许多公司丢弃了作业成本法,因为它没有抓住公司经营的复杂性,花费了很长时间去实施,建立和维护又太昂贵。作

业成本法在其他地方出现进一步的批评:在理论上作业成本法简单易懂,但是在实践中运用却是非常困难的。它涉及“作业”定义,并试图判断每年需要使用多少费用,而且它必须定期进行检查。很多公司有些厌倦了,所以放弃运用作业成本法。在2001年的年度调查报告中,作业成本法在最广泛使用的管理工具中排行第11位,而到2008年已经下跌至22位。

作业成本法的应用研究反映了技术的不完善。在Bain公司2005年和2007年度的调查报告中显示,作业成本管理(ABM的使用率为50%和52%,其使用效果满意度低于其他方法。类似的研究结果刊登在SUNY-Albany大学, Hyperion和Pepperdine Study的研究(SHAPS调查指出:在同一时期,他们发现作业成本法的使用价值与其使用率一样处于下降趋势。

尽管这些研究得出很多负面结果,但是也有很多案例研究和报告中可以发现许多公司已经采用作业成本法,并报告了对其使用价值的满意度。这些公司将运用作业成本法视为一种投资,他们认为值得花时间和资源。进行这项研究的一个动机是为了寻求一个问题的答案:“成功实施作业成本法与没有实施这种方法的结果有什么区别?”

贯穿整个价值链的成本与利润的测量方法

成本分配到产品、客户或其他成本对象一直是一个棘手的问题。在利润表的对外报告中,生产成本必须被分配到产品。但是对于运营成本控制、战略决策和绩效评估的目的来说,许多公司在内部价值链还分配的其他功能费用。

用什么方法来衡量成本和整个价值链的利润,以及不同方法的使用功能有何区别?

目前已确定的方法中最常用的类型为:

(1实际成本核算

(2定额成本核算

(3标准成本核算

(4作业成本核算

成本核算方法的类型与操作系统一样多种多样,但是大多数公司都是从上面四种方法中选择核算方法的。事实上,那些公司中大部分是使用以上这些方法中的一种。通过调查,各种成本核算方法在整个价值链中的使用情况,我们可以得出以下结论:

(1除了与生产有直接关系的费用外,很大一部分的成本是没有被分配到成本对象中的。

(2对于产品成本,标准成本核算方法仍然占有“最高使用率”,占42%。

(3与一般观点相反,作业成本法是贯穿整个价值链的,与标准成本法具有几乎相同的使用率。作业成本法并不是核算产品生产成本的特殊方法。

至于作业成本法的整体满意度,我们的调查结果驳斥了作业成本法正越来越多地被遗弃的说法。我们调研了141个公司使用或未使用作业成本法的情况。其中,只有4个公司(占总数2.8%先前使用过后来不再使用;22个公司(15.6%考虑过运用作业成本法但没有执行。为了探索更详细的情况,我们看看效益和对成本与利润核算系统的关注度。

效益和对成本与利润核算系统的关注度

判断作业成本法的使用价值,有助于确定成本与利润的核算系统,同时利于作业成本法在企业运用的普及。最常见的正面作用包括:

(1有利于产品决策,例如价格的制定,产品设计和包装决策。

(2有助于对产品/服务盈利能力的分析。

(3有利于企业进行经营决策。

(4有利于执行预算、规划和绩效评估。

调查还显示,经理人都认为作业成本法为公司的成本与利润核算系统提供了各种各样的好处。最起码的两个有利之处是:作业成本信息的及时获取和间接费用(间接成本的准确分配。更多的争论是设计作业成本法能否准确地跟踪作业的成本,并分配到最终的成本对象,还有是否能够准确地跟踪管理费用,并将其分配到最终成本对象。总成本分配和作业成本计量显然是经理们最关心的。通过对作业成本法能否解决这两个问题的调查研究发现,只有四分之一的人认为作业成本法不能准确地追踪到产品或服务,而几乎70%使用作业成本法的企业同意作业成本法实现了这样的好处。类似的结果适用于间接成本跟踪。最后,近40%的企业认为作业成本法能够准确地跟踪管理费用,同样超过70%的用户从作业成本法思想中获益。

在成本核算系统中采用作业成本法,经理人最担心的是什么?运用作业成本

法是否有助于缓解这些问题?下面是主要的情况,包括:

(1是否还有更好的方式来分配成本。

(2这种方法不能反映资源是如何被消耗的(不能反映动因成本。

(3信息流通不及时。

(4系统更新困难。

企业运用作业成本法能够分担这些问题,它的使用方法也在某种程度上有助于缓解他们的成本核算系统管理人员的担忧。

作业成本法和成本分配:间接费用是如何被分配到成本对象的?

作业成本法不仅仅是一种分配方法,与其他方法的主要区别在于如何积累和分配资源成本。对受访者的调查发现,他们大多认为这种方法是用于分配间接费用的方法。以下是目前使用的三种主要成本分配方法:

商务英语翻译复习题 英汉段落翻译

Passage 1 This trend is likely to persist, in part because it isn’t just wealth that’s moving from West to East. Each time manufacturing and services are outsourced to Asia, knowledge, technology and skills are also transferred. Professor Richard Smalley, a Nobel-Prize-winning chemist at RiceUniversity, estimated that by 2010, 90% of all Ph,Ds in physical science and engineering may be living in Asia. With economic prowess comes geopolitical power. For many countries, exports to China have replaced exports to the U.S. as engines of growth—one reason why a long-time U.S. ally likeSouth Korea is cozying up to China. Moreover, China’s appetite for raw materials is shifting political power from industrialized countries to resource-rich ones. 这一趋势很可能会持续下去，部分原因是它不仅仅是财富的由西向东流动。每次生产和服务外包到亚洲的时候，知识，工艺和技能都会随之得到转移。莱斯大学的化学家，诺贝尔奖获得者，理查德·斯麦利估计到2010年，90%的物理学和工程学可能都住在亚洲。随着经济威力的出现，地理政治力量也出现了。对于许多国家来说，对中国的出口已经取代了对美国的出口，成为其增长发动机—这也是一些美国的长期同盟国，如韩国，开始奉承中国的原因。而且，中国对原料的需求正在将政治力量从工业化国家像资源丰富的国家转移。 Passage 2 There is no 1 best corporate culture. An optimal culture is one that best supports the mission and strategy of the company of which it is a part. This means that, like structure and staffing, corporate culture should support the strategy. Unless strategy is in complete agreement with the culture, any significant change in strategy should be followed by a modification of the organization’s culture. Although corporate culture can be changed, it may often take a long time and it requires much effort. A key job of management involves managing corporate culture. In doing so, management must evaluate what a particular change in strategy means to the corporate culture, assess if a change in culture is needed, and decide if an attempt to change the culture is worth the likely costs. 最好的企业文化是不存在的。一个理想的文化对所在公司的任务和策略能够给予最好的支持。也就是说，企业文化像公司的组织机构和职员一样能支撑其策略的实施。除非策略与文化达到完全统一，否则在策略上所做的任何重大改变都会导致组织文化的变化。虽然企业文化可以改变，但这可能需要很长的时间，也要花费大量的精力。管理的一个重要工作就是管理企业文化。这就是说要评价一个特定的策略改变对企业文化意味着什么，评估文化是否也需要改变，并且决定是否值得做这样的改变。 Passage 3 Many investment managers devote their time and energy to seeking out profitable investments from which they hope to earn more than the equity premium return offered by the overall market. They operate on the belief that they know more than the sellers from whom they buy—and therefore will be able to buy low. Or when they are selling, they will know more than the buyers to whom they sell—and therefore will be able to sell high. This may have been realistic for numerous investors many years ago, but it is a more questionable strategy in today’s market where the prices of stocks are set by the trading of sophisticated, informed, professional investors managing the funds of large institutions. 许多投资经理人将自己的时间和经理投入与寻求有利可图的投资，从中他们希望获得比整个市场提供的股权溢价回收更多的利润。他们相信自己比那些向他们卖出东西的卖方了解更多，因而他们可以低价购进。或者，当他们在卖东西的时候，他们会比买方了解得

英文翻译练习作业

英文翻译练习（一） The status of Philosophy in Chinese culture has always been regarded as a comparison with that of religion in other cultures. In China, Philosophy is the concerned field by each educated one. Long time ago in China, a person would firstly accept enlightened education in Philosophy if he could be given education. Children should read the Analects, Mencius, The great Learning, The Doctrine of mean once they entered school. The Four Books were regarded as the most important documents after Song(regarded as “new Confucianism”in west).When children began to learn words, the commonly used textbook is Three Words, in which every three words a group, every six words one sentence, and the even sentence rhyme has rhyme, easy to read aloud and easy to remember. In fact, this book is used to learn words for Chinese children. The first sentence of Three Words “Man’s nature is good at birth.” Is the basic idea of philosophy of Mencius.

英语翻译期末试卷

黄山学院初等教育学院2008－2009学年度第二学期06级英语班《英语翻译》期末考试卷 班级序号姓名成绩 一、选择题。（请将答案写在序号前面）20% 1. Success in many fields depends on getting the latest information. A. 许多领域的成功都取决于能否得到最新消息。 B. 田里的收成在很多方面依靠获得最新的消息。 C. 从很多方面讲，成功主要依靠在最后的时刻还能得到信息。 D. 在众多领域里，成功是获得最晚信息的保障。 2. At least three persons died in the fire and 23 others were injured. A. 至少3人因这次火灾和另外23次火灾造成死亡。 B. 起码有3个人在大火中丧命，23个以外的人受伤。 C. 火灾造成至少3人死亡，23人受伤。 D. 至少有3人死于火海，23人被火海包围。 3. Not only has he a first-class brain, but he is also a tremendously hard worker. A. 在一班，他不仅是头领，而且，也是一个非常严肃的工作者。 B. 他有一流的头脑，是个非常难对付的家伙。 C. 他不仅头脑好用，而且，还喜欢做极端困难的工作。 D. 他不仅头脑非常聪明，而且，工作上也非常勤奋。 4. It is reported that some areas of Australia have had no rain for more than four years. A. 有报道说，澳大利亚地区已经4年多没下雨了。 B. 据报道，澳大利亚的部分地区有4年多没下雨了。 C. 澳大利亚的个别地方被报道说没下雨的时间已经超过了4年。 D. 报纸报道，某些澳大利亚地区已经有4年多没下雨的时间。 5. The village was named after the high mountain standing in front of it. A. 这个村庄是以矗立在它面前的那座高山命名的。 B. 这个村庄的名字是来自于它面前的那座高山。 C. 这个村庄的名字是在前面的那座高山之后起的。 D. 这个村庄的名字是以站立在它面前的那座高山起的。 6. It was officially announced that the birth rate dropped greatly in the past three years. A. 据官方宣布，出生率在过去的三年中有了大幅下降。 B. 正式宣布，过去三年的出生率大幅下降。 C. 正式宣布，出生率大幅下降在过去三年。 D. 据正式声明，过去三年的出生率大幅下降。 7. The introduction of the new technique reduced the cost of the product three times. A. 对新技术的介绍，使产品的成本减少到三分之一。 B. 新技术的引进使产品的成本减少了三倍。 C. 对新技术的介绍使产品的成本减少到原来的三分之二。 D. 新技术的引进使产品成本减少了三分之二。 8. If you are buying a car, you may pay for it out of savings. A. 假使你正在买一辆汽车，你也许会透支购买。 B. 如果你要买一辆汽车，你可以用自己的储蓄存款支付。 C. 假定你打算买一辆汽车，你得花掉你得全部存款。 D. 加入你买一辆汽车，你需要用你的积蓄交此款。 9. Full-service banks can offer services unavailable at smaller financial institutions. A. 全面服务的银行能提供在小财政机构所不能获得的服务。 B. 提供全方位服务的银行能提供较小的金融机构所不能提供的服务。 C. 充满了服务的银行可能提供给较小的财政机构某些无法获得的服务 D. 全面服务的银行可能提供服务，这种服务是较小的金融机构所不能提供的。 10. The following qualifications are required from the candidates for the above position. A. 我们要求应聘高职位的求职者需具备以下资历。 B. 应聘以上职位，需具备下列资格。 C. 候选人为了高职位要求自己具备以下资历。 D. 以下资历是对应聘此职位的候选人的要求。 二、用正反表达法翻译下列句子。20% 1. The teacher found some of the pupils absent. 2. I wonder if he is coming. 3. Your request is beyond my power. 4. You will fail unless you work harder. 5. That lazy boy went to class before he had prepared his lesson. 6. Be sure to lock the door when you leave. 7. Students, with no exception, are to hand in their papers this afternoon. 8. The doubt still unsolved after his repeated explanation. 9. Such flight couldn’t long escape notice. 10. All the articles are untouchable in the museum. 三、用重复法翻译下列句子。20% 1. We should learn how to analyze and solve problems. 2. It's our duty to rebuild and defend our home-land. 3. People forget your face first, then your name. 4. Each had his own business to handle. 5. Big families had their own difficulties.

英语翻译作业

Americans are much more likely than citizens of other nations to believe that they live in a meritocracy, i.e. Government by people selected according to merit. But this self-image is a fantasy: America actually stands out as an advanced country in which it matters most who your parents were, the country in which those born on one of society’s lower rungs have the least chance of climbing to the top or even to the middle. And if you ask why America is more class-bound in practice than the rest of the Western world, a large part of the reason is that our government falls down on the job of creating equal opportunity. The failure starts early: in America, the holes in the social safety net mean that both low-income mothers and their children are all too likely to suffer from poor nutrition and receive inadequate health care. It continues once children reach school age, where they encounter a system in which the affluent send their kids to good, well-financed public schools or, if they choose, to private schools, while less-advantaged children get a far worse education. 美国人可能比任何其他国家的人都更相信他们生活在一个精英制度之下，人们推选的政府也是据其优势。然而，这个自我形象是一种幻想：作为先进国家，实际上美国的突出特点是出身至关重要，在这个国度里，来自社会底层的人几乎没有机会爬到社会中层，更不用说社会顶层。 如果你要问为什么实际上美国比其他西方国家都要阶级分明，主要原因就是我们的政府在创造公平机会方面的失败。 这种不公平很早以前就开始了：在美国，由于社会安全网存在漏洞，这就意味着低收入的母亲和他们的孩子完全有可能存在营养不良，得不到足够的医疗服务。孩子到了上学年龄这种情况也不会得到改观，他们所遇到的体制是富人可以送自己的孩子到资金充足的好的公立学校上学，如果愿意，还可以从送到私立学校上学，而穷人孩子接受的教育却非常差。

英语期末考试句子翻译

任何年满18岁的人都有资格投票（vote）.(be eligible to ) Anyone over the age of 18 is eligible to vote. 每学期开学前，这些奖学金的申请表格就会由学校发给每一个学生。(apply for,scholarship) A form to apply for scholarships is sent by the university to each student before the start of each semester . 遵照医生建议，我决定戒烟。（on the advice of） On the advice of my doctor, I decided to give up smoking . 公司位于县城的正中央.(Be located in) The park is located right in the center of town . 这所大学提供了我们所需的所有材料和设备。(Facilities) The university provides all the materials and facilities we desire. 警察们正忙着填写关于这场事故的各种表格。（fill out） The policemen are busy filling out forms about the accident. 我想在还车之前把邮箱（fuel tank）加满（fill up） I want to fill up the fuel tank before returning the car. 如果你要投诉，最好遵循正确的程序。（follow the procedure） If you want to make a complaint,you would better follow the correct procedure. 要不是约翰帮忙，我们绝不会这么快就完成实验。（without） We could not have finished the experiment so soon without John’s help. 暴风雨之后，岸边的人们焦急地搜索湖面以期待发现小船的踪迹。 After the storm of boat the people on the store anxiously scanned the lake for any sign. 我们需要通过减少道路上的车辆以降低燃料消耗。（consumption） We need to cut down on our fuel consumption by having fewer cars on the road. 电费上涨增加了我们的负担。（add to） The rise in power costs has added to our burden. 你应该自己判断行事，别总是跟在你哥哥后面。（follow the lead） You should fudge by yourself,and not always follow your brother’s. 那种发型今年很流行，但是我想明年就会过时。（in fashion） That hair style is in fashion this year,but I an afraid it will be out of fashion next year. 在追求真理的过程中，我们注定（fate to）要遭受失败的痛苦。（in one’s quest for） In our quest for truth, we are fated to suffer from many failures. 我们得把感情放在一边，从专业的（professinal）角度来对待这件事。（from a```stand point）We have to put aside our emotions and take it from a professional stand point. 这部戏非常精彩，我很快就沉浸于激动人心的剧情之中。（lose oneself in of ） The plan was so wonderful that I soon lost myself in the excitement in of it. 她没有什么爱好——除非你把看电视也算是一种爱好。 She hasn’t got any hobbies---unless you call watching TV a hobby. 他说他是直接从市长本人那里得到这个信息的。（first-hand） He said he had got the information first-hand from the major himself. 既然你不能回答这个问题，我们最好问问别人。（since） Since you can not answer the question, perhaps we would better ask someone else. 那件工作很难做，不过我想试试看。（have a shot） It is a difficult iob but I’d like to have a shot. 这是一本关于商务实践而非理论的书。（as opposed to）

商务英语写作-商务英语翻译：商务英语五大实用翻译技巧

商务英语写作 商务英语翻译：商务英语五大实用翻译技巧 商务英语是为国际商务活动这一特定的专业学科服务的专门用途英语，所涉及的专业范围很广，并具有独特的语言现象和表现内容、文体复杂。商务英语翻译要求翻译者具备丰富的商务理论和商务实践知识，为了提高翻译质量，翻译者必须具备一定的自身条件。 第一，翻译者的汉语功底要好。很多人往往忽视这一点，认为汉语是自己的母语，凭着自己原来的底子应付翻译中的问题，是绰绰有余的。然而在真正的翻译过程中，为了一个词语或者一个句型，冥思苦想了半天也得不到一个满意的结果。有时好不容易想出来了也觉得不够理想。由此可见，汉语表达能力和对汉语理解能力的大小直接影响翻译的好坏。下功夫学好汉语，打好汉语基础对于翻译是十分重要的。 第二，英语语言能力要强。全面的语法知识和大量的词汇量缺一不可。如果只有大量的词汇量，而没有较好的英语语法知识。翻译过程中译者的理解肯定是错误百出，而且牛头不对马嘴。因此我们要提高在英汉翻译中对于英文句子理解的准确性及汉英翻译中英文表达的准确性。 第三，知识面要广。商务英语翻译中要很好的做到这一点，就

要掌握商务理论和贸易实务等理论知识及贸易实践经验。同时译者还要具有丰富的百科知识，对天文地理、古今中外不说通晓，也要了解其中的一些基本知识。没有一定的常识，译者的语言水平即使再高，也是无法做好翻译工作的。 一、一词多义 同一个词，由于语境不同，其词义可千差万别。试看下面几个例子： 1.They cannot obtain credit at all in the trade. 他们生意信誉已荡然无存。 2.They have opened the covering credit with the Bank of China,London. 他们已从伦敦中国银行开立了有关信用证。 以上两个句子credit 词义都有所区别。 二、词类转译 词类转译是国际商务翻译中常见的译词技巧。常见的有名词与动词、介词与动词的互相转译。 1.名词与动词的互相转译： Before the payment of these tariffs, the imported goods

旅游英语期末考翻译题(题目+答案版)

II.20个单词词组翻译，平时讲课强调的词汇和表达。20分 (仅仅是部分，待补充) 等级制度a hierarchy of universal wants and needs 灵感需求aesthetic stimulation 多人关注的运动spectator sports 北京元谋人Peking Man 华北平原the Great North China Plain 战国时期the Warring States Period 天安门城楼Tian’anmen rostrum 紫禁城the grand royal compound of the Forbidden City/the old imperial palace 传统与现代的结合old meets new 人民大会堂the Great Hall of the People 武夷山风景区the Wuyishan Scenic Area 丹霞地貌Danxia landform 文人墨客men of letters 摩崖蚀刻cliff inscriptions 竹筏a bamboo raft 悬棺hanging coffins 云雾缭绕(be) shrouded with clouds and mists 天王殿the Heavenly King Hall 大雄宝殿the Grand Hall 卧佛殿the Hall of the Reclining Buddha 玉佛楼the Jade Buddha Chamber 方丈室the Abbot’s Room 佛光a back halo 观音Goddess of Mercy 弟子disciple 中国共产党the Communist Party of China 国务院the State Council 五星红旗the five-star red flag 义勇军进行曲the March of the V olunteers 社会主义市场经济the socialist market economy 好莱坞大片Hollywood blockbusters 悲惨世界Les Miserable 歌剧魅影Phantom of the Opera 最新技术state-of-the-art 弥漫节日的气氛be permeated with a jubilant atmosphere 身着节日的盛装in their holiday best 灯火辉煌a blaze of light 秋收冬藏autumn harvest and winter storage 春耕夏锄spring plowing and summer weeding 燕窝汤birds nest soup 鱼翅shark’s fin soup

商务英语翻译复习题 句子翻译

1.First, we must examine the skills required by the person who will lead a team of individuals to carry out a carefully coordinated set of activities in an organizational setting seemingly designed expressly to prevent cooperation. 首先，我们必须检验一下这个人所需的技能，此人将领导一个由许多个体组成的团队在表面上明显是为了防止合作而设定的组织环境里去完成一组精心协调好的活动。2.Further assume that the project has some well-defined components or technologies and that the project’s output is being delivered to an arm’s-length client. 再进一步假设项目的各个组成部分和各项技术都很明确，项目的产出正被交付给近在咫尺的客户。 3.The hard part is being surrounded by the chaos of trying to run a project in the midst of a confused mass of activity representing the normal business of the organization. 项目管理难在要努力在令人心烦意乱的一大堆公司常规商务活动中管理该项目。 4.Already the biggest industrial park in the Yangtze River Delta region, it is projected to generate 250 billion yuan (US$30.8 billion) worth of GDP by 2014 with foreign and domestic investments exceeding US$100 billion. 据推测，苏州工业园区作为目前长三角地区最大的工业园区，将在2014年创造2500亿元人民币（约308亿美元）的GDP，并且国内外投资届时将超过1000亿美元。 5.As more and more people shop there, the old downtown will be free of the heavy traffic which will alleviate pressure on historic relics preservation. 随着越来越多的人过去购物，老的商业中心将摆脱交通拥挤的状况，这也将缓解历史遗迹保护工作的压力。 6.Since the late 1990s, the U.S. has been on aborrowing and spending binge, aided by low interest rates and very loose monetary policy. 20世纪90年代末以来，由于低利率和宽松的货币政策，美国一直处于借款和消费的热潮中。 7.Each time manufacturing and services are outsourced to Asia, knowledge, technology and skills are also transferred. 每次生产和服务被外包到亚洲，知识、技术和技能也同时发生了转移。 8.If you don’t have these drafted in, it becomes difficult to overlay the service contracts into the articles and obtain approval for this mechanism. 如果不将上述内容起草进公司章程，那么日后想要将这些服务合同补充进公司章程、以及为这一机制获得批准将变得非常困难。 9.Make their decision final and binding with a time limit for offers to be accepted or bettered, and a mechanism for payment and share transfer itself. 要使他们的决定是终局性和有约束力的，决定中要包含接受或修改出价的时限、以及支付和转让股份的机制。 10.Improved integration of activities across multiple companies sharing components of a supply chain is a concern of increasing interest and importance. 在多家共享供应链成分的公司中提高各环节的一体化水平，是人们日益关心、也是日渐重要的问题。 11.China’s rapid industrialization in the last decades has engendered serious problems of depletion of natural resources, degradation of major ecosystems, and pollution extending far beyond its borders. 中国过去几十年工业化的飞速发展造成自然资源耗尽、主要生态系统退化、环境污染

英语翻译作业1

一、改译 宰客slaughter customers(cheating customers) 自学self learn(study on one’s self) 彩票colorful tickets(lottery) 救火save a fire(Firefighting) (电脑)死机systerm dead(computer crash) 吃食堂eat the canteen(eat in the canteen) 风凉话cold word(sarcastic remark) 太平门safe door(emergency exit) 三角债triangle debts(chain debts) 扣帽子put a hat on(put a label on) 文化程度cultural degree(education level) 抓紧时间grasp time firmly(hurry up) 来信写道the latter writes(the letter reads) 提高英语水平raise the level of one’s English(Improve one’s English) 胸有成竹have a bamboo in one’s stomach(have a well-thought-out plan) 二、直译 大海捞针Look for a needle in the ocean 猫哭耗子假慈悲Cat cry for mouse 嫁鸡随鸡嫁狗随狗Marry a chicken with chicken married dog follows dog 挥金如土Spend money like water 易如反掌As easy as to turn one's hand 打草惊蛇To beat the grass and frighten away the snake 呆若木鸡Dumb as a wooden chicken 千里之行始于足下Every journey begins with the first step 瑞雪兆丰年A timely heavy snow promises a good harvest . 跑得了和尚跑不了庙Run a monk can not run the temple 三、重点翻译 她经常在邻里之间搬弄是非 She always makes mischief between neighbors. 她毛遂自荐来这所学校当老师 She recommending herself to be a teacher in this school. 正真的好朋友应该是雪中送炭 True friend is who provides you timely help. 我要有个三长两短，你给我娘捎个话 If something happens to me, please give my mother a massage. 留得青山在，不愁没柴烧 As long as the green mountains are there, one need not worry about firewood. 你这人真的是狗嘴里吐不出象牙 他对你的许诺不过是个空头支票而已 His promise to you just a blank check. 我喜欢那套房子，但美中不足的是离上班的地方太远 I like that house,but the fly in the ointment is too far away from the work place.

英语期末考试翻译句子

Unit1 A new study shows that dogs can detect if someone has cancer just by sniffing the person’s breath. Ordinary household dogs with only a few weeks of basic training learn to accurately distinguish between breath samples of lung- and breast-cancer patients and healthy subjects.One expert, who led the research, said, “Our study provides compelling evidence that cancers hidden beneath the skin can be detected simply by (dogs’) examining the odors of a person’s breath.” Early detection of cancers greatly improves a patient’s survival chances, and researchers hope that man’s best friend, the dog, can become an important tool in early screening. Unit 2 A research team recently replicated a bacterium’s genetic structure entirely from l aboratory chemicals, moving one step closer to creating the world’s first artificial organism. The researchers said, “It’s the second step of a three-step process to create a synthetic organism. But the final step could prove far more difficult.” Nonetheless, the research is pushing forward at a rapid pace. Last June, the team revealed details of an experiment in which researchers inserted the DNA of one species of bacterium into the cells of another. That process almost magically booted up the inserted genome. The research team hopes to use a similar trick to boot up the artificially created genome, so as to create a man-made living organism. Unit 3 In recent years, the psychologists from many countries banded together to do a research which indicated that continued income growth could make people apply themselves to an ongoing consumption race rather than promote overall happiness. Everyone has to spend more and more money in order to maintain a constant level of happiness. This is because our vanity and jealousy are functioning . The way to sort out them out is to cultivate the noble sentiment of being considerate and serving the society. People shouldn’t pin all their hopes on money. Instead , friends, family and work are also playing a very improtant role . Therefore, hapiness is not an inborn trait, but a talent which everyone can learn. Unit 4 I used to feel excited at teaching my students the elegant economic theories that could supposedly cure societal problems of all types. But what is the good of all my complex theories when people were dying of starvation on the sidewalks and porches across from my lecture hall? My lessons were like the American movies where the good guys always win. But when I emerged from the comfort of the classroom, I was faced with the reality of the city streets. Here good guys were mercilessly beaten and trampled. Daily life ws getting worse, and the poor were growing even poorer. Unit 5 No one thought that shy little Einstein would grow up to a prominent scientist. He was slow in learning to speak, and he often paused to consider what he would say during a conversation.In school, Albert Einstein was singled out by his teachers as a troublesome child because he liked to ask difficult strange questions. He did not like to memorize facts and rules, but was interested in what lay below the surface of things. When he was four or five years old, for instance, his father gave him a compass. Little Einstein was curious about the mysterious force that could keep a compass needle always pointing north, which prompted him to read widely in science. His real studies were mostly done at home by reading books on mathematics, physics, and philosophy. Unit 6 Most Americans have great vigor and enthusiasm. They prefer to discipline themselves rather than be disciplined by others. They pride themselves on their independence, their right to make their own minds. They tend to take the initiatives, even when there is a risk in doing so. They have courage and do not give in easily. They are considered sentimental. When they see a flag on ceremonial occasions, or attend parades celebrating Ame rica’s glorious past, tears may come to their eyes. They tend to be emotional at the reunions with family and friends, too. Sometimes, they can laugh at themselves and their country, while they will always remain intensely patriotic.