英文文献及翻译
附件：英文文献及翻译
英文文献
The Importance of Auditing Professional Judgment and
Its Application in Auditing Practice
LIU Huihe
Henan Institute of Engineering, Zhengzhou, Henan 450000
1.Importance of auditing professional judgment
Since the reform and opening up, with the development of economy, the further improvement of the market economy system and the establishment of the modem enterprise system, more and more attention has been paid to the auditing profession. With the integration of the world economy, China’s economy is gradually moving towards the world, the audit staff need to have a high level of audit quality, audit staff also face greater challenges. In today’s society more need to have a good reputation of the audit staff, and good reputation is a long-term accumulation of audit work, the success or failure of the audit depends on the quality of the audit professional judgment. Therfore, we need to re-examine the importance of audit judgment, pay attention to and scientific and rational use audit professional judgment, improve the level of audit judgment, improve audit quality, reduce audit risk.
1.1The importance of auditing professional judgment to the
constrection of auditing standards
In order to be in line with the international auditing standards, China’s auditing standards also need to keep pace with times, to
fuether reform and development. However, the most important is to
establish a new system of auditing standards. The work environment
of audit staff is very complicated, and the accounting and auditing
standards are generally only for the principle, especially the
development of audit standards lag behind the development of audit
business. If the audit personnel to use the audit judgment in a timely
manner to seek truth from facts, in accordance with the actual
situation of the audit unit to carry out specific research and analysis.
Audit professional knowledge and practical experience, strong
analysis and problem-solving skills. Under the guidance of auditing
standards, auditing professional judgment can be used as a tool for
auditing work, on the other hand, it can be used as the standards of
the actual combat experience of the audit personnel make up the
deficiency of the auditing standards in practical work, which can be
used as the realistic basis for the continuous development of the
auditing standards.
中文翻译
审计职业判断的重要性及其在审计实务中的应用
刘浍河
河南工程学院，郑州，450000
1、审计职业判断的重要性
改革开放以来，随着经济的发展，市场经济体制的进一步完善和现代企业制度的建立，审计职业越来越受到人们的重视。随着世界经济的一体化，中国的经济正逐步走向世界，审计人员需要有较高的审计质量，审计人员也面临更大的挑战。当今社会更需要具有良好声誉的审计人员，良好的信誉是审计工作的长期积累，审计的成败取决于审计质量的专业判断。因此，我们需要重新审视审计判断的重要性，重视并科学合理使用，提高审计职业判断，审计判断的水平，提高审计质量，降低审计风险。
1.1审计职业判断的重要性审计准则建设
为了与国际审计接轨，中国的审计准则也需要跟上时代的步伐，要进一步改革和发展。然而，最重要的是建立一个新的审计准则体系。审计人员的工作环境十分复杂，会计与审计标准一般只为原则，尤其是审计准则的发展滞后于审计业务的发展。如果审计人员要及时使用审计判断，实事求是，根据审计单位的实际情况进行具体的研究和分析。审计专业知识和实践经验，较强的分析和解决问题的能力。审计准则的指导下，审计职业判断可以用来作为一种工具的审计工作，另一方面，它可以作为对审计人员的实战经验的标准做了实际工作中的审计标准的不足，可以作为审计标准的不断发展的现实基础。
论文外文文献翻译3000字左右
南京航空航天大学金城学院 毕业设计（论文）外文文献翻译 系部经济系 专业国际经济与贸易 学生姓名陈雅琼学号2011051115 指导教师邓晶职称副教授 2015年5月
Economic policy,tourism trade and productive diversification （Excerpt） Iza Lejárraga,Peter Walkenhorst The broad lesson that can be inferred from the analysis is that promoting tourism linkages with the productive capabilities of a host country is a multi-faceted approach influenced by a variety of country conditions.Among these,fixed or semi-fixed factors of production,such as land,labor,or capital,seem to have a relatively minor influence.Within the domain of natural endowments,only agricultural capital emerged as significant.This is a result that corresponds to expectations,given that foods and beverages are the primary source of demand in the tourism economy.Hence,investments in agricultural technology may foment linkages with the tourism market.It is also worth mentioning that for significant backward linkages to emerge with local agriculture,a larger scale of tourism may be important. According to the regression results,a strong tourism–agriculture nexus will not necessarily develop at a small scale of tourism demand. It appears that variables related to the entrepreneurial capital of the host economy are of notable explanatory significance.The human development index(HDI), which is used to measure a country's general level of development,is significantly and positively associated with tourism linkages.One plausible explanation for this is that international tourists,who often originate in high-income countries,may feel more comfortable and thus be inclined to consume more in a host country that has a life-style to which they can relate easily.Moreover,it is important to remember that the HDI also captures the relative achievements of countries in the level of health and education of the population.Therefore,a higher HDI reflects a healthier and more educated workforce,and thus,the quality of local entrepreneurship.Related to this point,it is important to underscore that the level of participation of women in the host economy also has a significantly positive effect on linkages.In sum, enhancing local entrepreneurial capital may expand the linkages between tourism and other sectors of the host country.
关于力的外文文献翻译、中英文翻译、外文翻译
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外文文献及翻译
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java毕业论文外文文献翻译
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毕业论文英文参考文献与译文
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在广州甚至广东的住宅小区电气设计中,一般都会涉及到小区的高低压供配电系统的设计.如10kV高压配电系统图,低压配电系统图等等图纸一大堆.然而在真正实施过程中,供电部门(尤其是供电公司指定的所谓电力设计小公司)根本将这些图纸作为一回事,按其电脑里原有的电子档图纸将数据稍作改动以及断路器按其所好换个厂家名称便美其名曰设计(可笑不?),拿出来的图纸根本无法满足电气设计的设计意图,致使严重存在以下问题:(也不知道是职业道德问题还是根本一窍不通) 1.跟原设计的电气系统货不对板,存在与低压开关柜后出线回路严重冲突,对实际施工造成严重阻碍,经常要求设计单位改动原有电气系统图才能满足它的要求(垄断的没话说). 2.对消防负荷和非消防负荷的供电(主要在高层建筑里)应严格分回路(从母线段)都不清楚,将消防负荷和非消防负荷按一个回路出线(尤其是将电梯和消防电梯,地下室的动力合在一起等等,有的甚至将楼顶消防风机和梯间照明合在一个回路,以一个表计量). 3.系统接地保护接地型式由原设计的TN-S系统竟曲解成"TN-S-C-S"系统(室内的还需要做TN-C,好玩吧?),严格的按照所谓的"三相四线制"再做重复接地来实施,导致后续施工中存在重复浪费资源以及安全隐患等等问题.. ............................(违反建筑电气设计规范等等问题实在不好意思一一例举,给那帮人留点混饭吃的面子算了) 总之吧,在通过图纸审查后的电气设计图纸在这帮人的眼里根本不知何物,经常是完工后的高低压供配电系统已是面目全非了,能有百分之五十的保留已经是谢天谢地了. 所以.我觉得:住宅建筑电气设计,让供电部门走!大不了留点位置,让他供几个必需回路的电,爱怎么折腾让他自个怎么折腾去.. Guangzhou, Guangdong, even in the electrical design of residential quarters, generally involving high-low cell power supply system design. 10kV power distribution systems, such as maps, drawings, etc. low-voltage distribution system map a lot. But in the real implementation of the process, the power sector (especially the so-called power supply design company appointed a small company) did these drawings for one thing, according to computer drawings of the original electronic file data to make a little change, and circuit breakers by their the name of another manufacturer will be sounding good design (ridiculously?), drawing out the design simply can not meet the electrical design intent, resulting in a serious following problems: (do not know or not know nothing about ethical issues) 1. With the original design of the electrical system not meeting board, the existence and low voltage switchgear circuit after qualifying serious conflicts seriously hinder the actual construction, often require changes to the original design unit plans to meet its electrical system requirements (monopoly impress ). 2. On the fire load and fire load of non-supply (mainly in high-rise building in) should be strictly sub-loop (from the bus segment) are not clear, the fire load and fire load of non-qualifying press of a circuit (especially the elevator and fire elevator, basement, etc.
英文文献翻译
中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。
英文文献及中文翻译
毕业设计说明书 英文文献及中文翻译 学院：专 2011年6月 电子与计算机科学技术软件工程
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毕业论文5000字英文文献翻译
英文翻译 英语原文： . Introducing Classes The only remaining feature we need to understand before solving our bookstore problem is how to write a data structure to represent our transaction data. In C++ we define our own data structure by defining a class. The class mechanism is one of the most important features in C++. In fact, a primary focus of the design of C++ is to make it possible to define class types that behave as naturally as the built-in types themselves. The library types that we've seen already, such as istream and ostream, are all defined as classesthat is,they are not strictly speaking part of the language. Complete understanding of the class mechanism requires mastering a lot of information. Fortunately, it is possible to use a class that someone else has written without knowing how to define a class ourselves. In this section, we'll describe a simple class that we canuse in solving our bookstore problem. We'll implement this class in the subsequent chapters as we learn more about types,expressions, statements, and functionsall of which are used in defining classes. To use a class we need to know three things: What is its name? Where is it defined? What operations does it support? For our bookstore problem, we'll assume that the class is named Sales_item and that it is defined in a header named Sales_item.h. The Sales_item Class The purpose of the Sales_item class is to store an ISBN and keep track of the number of copies sold, the revenue, and average sales price for that book. How these data are stored or computed is not our concern. To use a class, we need not know anything about how it is implemented. Instead, what we need to know is what operations the class provides. As we've seen, when we use library facilities such as IO, we must include the associated headers. Similarly, for our own classes, we must make the definitions associated with the class available to the compiler. We do so in much the same way. Typically, we put the class definition into a file. Any program that wants to use our class must include that file. Conventionally, class types are stored in a file with a name that, like the name of a program source file, has two parts: a file name and a file suffix. Usually the file name is the same as the class defined in the header. The suffix usually is .h, but some programmers use .H, .hpp, or .hxx. Compilers usually aren't picky about header file names, but IDEs sometimes are. We'll assume that our class is defined in a file named Sales_item.h. Operations on Sales_item Objects