会计专业英语翻译题
Account 、Accounting 和Accountant
Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行”。例如：
1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account
。
把它记在我的帐上。
3、Cashier：Good afternoon。Can I help you ？
银行出纳：下午好，能为您做什么？
bank account .
Man ：I’d like to open a
男人：我想开一个银行存款。
还有account title（名称、会计科目）、income account（收益）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如：
，summarizing and interpreting of those business activities
1、Accounting is a process of recording, classifying
that can be expressed in monetary terms.
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world.
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.
财务会计和管理会计是会计的两个主要的专门领域。
其他还有accounting profession（会计职业）、accounting elements（会计要素）等。
Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如：
1、A certified public accountant or CP
A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.
私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊
源关系。
Assets、Liabilities 和Owner’s Equity
这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。
。如果不用复数形式，就成为“宝物，
Assets 这个词表示资产时一定要用复数形式，即词尾要有“s”
天赋、技能”的意思。例如：
；for instance，cash，inventory，buildings，
1、Assets are properties that are owned and have monetary values
equipment.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
资产是由企业拥有或控制并能用货币计量的经济资源。
3、Assets can be classified into current assets and non-current assets .
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如liability for an accident （肇
事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式liabilities 时才表示负债、债务
的意思。例如：
1、Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.
负债是欠外部的数额，如应付票据、应付帐款、应付债券。
Owner’s equity 是由owner (所有者、业主)和equity （权益）构成为“业主权益”。例如：
1、Owner’s equity represents the owner’s interest in or claim upon a business net assets which is t between the amount of assets and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
.
2、Capital is the interest of the owners in an enterprise. Also known as owner’s equity 资本是企业所有者的利益，也称为业主权益。
3、Owner’s equity include owner “s investment in a business and accumulated operating results sin beginning of the operation.
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：
Assets=Liabilities+Owner’s equity
资产=负债+业主权益
Debit、Credit 和Double Entry
Debit 和credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。
。但是，很容易与另一个词debt 混淆。debt比debit
Debit 的意义比较单纯，就是簿记上的“借方””
只少一个字母I，而且意思也相近，有“借款”的意思，如the national debt（国债）。
Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记
上就是“贷方”意思。
由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。
，it is a debit，and the account is said to be debited . The
1、When an amount is entered on the left of an account
abbreviation for debit is Dr.
。
当一个数额记在的左边，它就是借方记录，称这个被借记。“借方”的缩写是“Dr”
，it is a credit，and the account is said to be credited. The
2、When an amount is entered on the right side
abbreviation for credit is Cr.
当一个数额记在的右边，它就是贷方记录，称这个被贷记。“贷方”的缩写是Cr.。
（abbreviated
3、Making a n entry in the“amount” column on the left hand side of an account means “Dr.）and to the contrast, means “Credit”(abbreviated Cr.).
记入的左边“金额”栏称为“借记”该（简写为Dr），与此相反，则为“贷记”该（简写为Cr.）。
as debits while liability, capital and income
4、By convention ,assets and expense increases are recorded
increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
5、Assets and expense decreases are recorded as credits, while liability
、capital and income decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有两个被影响时，借贷双方的数额是相等的，如果涉及两个以上时，借项的总数必须与记入贷
项的总数相等。
Double entry（复式记帐）是会计学上的专有词汇。例如：
，which is in almost universal use, there are equal debit and credit entries for every In double entry accounting
transaction.
在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
Ledgers 和Journals
Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts
（分
类）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：
1、Ledger accounts are used to record business transactions’ effect on an accounting entity.分类被用来记录交易对会计主体的影响。
）and balances in value of a specific
2、A ledger account is simply a record of changes
（increase and decrease
accounting item.
分类不过是特定会计项目价值的变动（增加与减少）和结余的记录。
3、The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部的帐本。
4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
：（1）reduces ledger detail ；（2）permits better division
5、The advantages of subsidiary ledger are as following
；（4）permits better internal control
。
of labor；（3）permits a different sequence of accounts
明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的排序
（4）便于更好地部控制。
航
Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal （记日志）、a ship’s journal (
海日志)，a monthly journal (月刊)，单词diary 也有“日记”的意思，但journal 比diary 更强调“正式
记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、A journal is a chronological(arrange in order of time ) record of business transactions.
日记帐是对经济交易的序时（即按时间的顺序）记录。
3、In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction
accounts.
is recorded in the ledger, the debits and credits are entered in different
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和
贷方进入不同的中。
4、A journal may be a general journal or it may be a group of special journals.
日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
Current assets、fixed assets 和Current liabilities
Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current 意
思是“通用的、流通的，现在的”，如current money（通货），current English（现代英语），current fashion
（目前流行的风尚）；作为名词，current 的意思是“水流、气流，电流，动向、潮流”，如the current of
a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion
（舆论的动向）。在这里，还要特别提到英国的两种存款current account （活期存款，也相当于美国
银行中的checking account ）和deposit account （储蓄存款，也相当于美国银行中的savings
？”（您能
account ）。如果你到英国银行对柜员说：“Could you tell me what sorts of accounts there are
accounts .There’s
告诉我有几种什么存款吗？）银行柜员就会说：“Ｗell，there are basically two types of
a current account and a deposit account. With the current account you can pay for things by cheque, but you don’t earn any interest . With the deposit account ,you earn interest ,but you can’t （基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；
储蓄存款可以挣到利息，但不能用支票支付。）
Current assets 就是“流动资产”。例如：
1、Current assets are the assets reasonably expected to be converted into cash or used in the current opera of the business.(The current p eriod is generally t aken as one year.) E xamples a re cash, n otes r eceivable, accounts receivable, inventory , and prepaid expenses.
流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现
金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。
说到流动资产，就不能不提到另一个词汇fixed assets（固定资产）。例如：
2、Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometim called non-current assets, are used in the operation of business rather than being held for sale.
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是
公司经营中为了使用而不是为销售而置备的资产。
Current liabilities 就是“流动负债”。例如：
3、Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
流动负债。在下一个经营期间，通常是一年必须用流动资产偿还的债务。应付帐款、应付票据、长
期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
Receivable 、Payable和Prepaid
将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这
是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示“能够…、适于…、
可…、应…”。Receive（收到、接受）加上-able 成为receivable，其意义也相应成为“能收的、-应收
的”；同样pay（付款、支付）加上-able 也相应成为“应付的”。这里要特别提到的是，动词后缀有-able
所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accounts receivable（应收帐款）、accounts payable （应付帐款）、notes receivable
（应
（应收票据）、notes payable
付票据）。下面举出几个句子来操练一下这几个会计词汇：
1、A business with many credit customers would set up the general ledger Accounts Receivable accoun for all credit customers and a separate account for each credit customer.
有很多赊购客户的企业应设置一个应收帐款总分类，登记所有赊购客户欠的货款，并为每个赊
购客户设置一个明细。
2、Accounts Receivable are often classified as current assets.
应收帐款通常归入流动资产。
3、Accounts receivable arise when a business sells goods and service on credit.
当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。
4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
本票对受款人来说是应收票据，对出票人来说则是应付票据。
year or
5、Notes receivable which can be collected and converted into cash during next accounting
operating cycle are classified as current assets and are recorded at face value.
能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值
入帐。
6、Accounts payable and notes payable are typical example of current liabilities.
应付帐款和应付票据是流动负债的典型例子。
7、As stated above, accounts payable and notes payable are usually created by a company
activities, such as purchases of merchandise and services received in the normal course of business.
如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购
买商品和接受服务。
Prepaid（预付的）这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加
上一个前缀pre-，这个前缀表示“前、预先”之意，合起来就是“预付的”。例如：
8、Assume tha t a business paid a $1200 premium on April 1 for one year’s insurance in adva represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the ent would be :
—Prepaid Insurance $1200
Dr. Prepaid Expenses
$1200
Cr. Cash
假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预
付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为：
借：预付费用—预付保险费1200美圆
贷：现金1200美圆
Inventory（存货）
Inventory （存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存
货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一
起来漫谈。例如：
1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.
对于工业企业而言，主要有三类存货：原材料、半成品和产成品。
下面这几个都是存货计价的专门词汇，不能不谈到。
Specific identification method （个别辨认法）
3、Under the specific identification method, the specific actual cost is assigned to each unit.
在个别辨认法下，要按每一存货项目辨认实际成本。
4、Average-cost method （平均成本法）
Average c ost is computed b y dividing the total cost of goods a vailable f or sale b y the number o f units available for sale.
可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
5、First-in, first-out method （先进先出法）
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
6、Last-in, first-out method （后进先出法）
The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.
这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老”存货构
成。
Long-term Assets 和Long-term liabilities
Long-term（长期的）和Assets、Liabilities结合，分别构成Long-term assets
（长期资产）和Long-term
liabilities（长期负债）。
Long-term assets（长期资产）也有写成Long-lived assets 的，与Fixed assets（固定资产）、Plant and equipment（厂房和设备），甚至还有property（财产）相互重叠。请看几个例句：
1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.
长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期
间。
2、Long-term assets are classified into tangible assets and intangible assets.
长期资产可以分为有形资产和无形资产。
3、Tangible assets include land, buildings, plant and equipment.
有形资产包括土地、房屋、厂房和设备
4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
5、The term fixed assets has long been used i n accounting literature t o describe all types of plant and equipment.
长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。
6、The term intangible assets is used to describe assets which are used in the operation of the business but physical substance, and non-current.
无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。
7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.
无形资产包括商誉、专利权、商标、，以及专营权。
（长期负债）是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一
Long-term assets
个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如：
8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据，以及应付债
券都是长期负债的一些例子。
长期负债按照历史成本
9、Long-term liabilities are measured in accordance with historical cost principle.
原则计量。
应付债券是长期负债的典型例子。
10、Bonds payable are the typical example of long-term liabilities.
会计专业英语期末试题)
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese . 1. entity concept 主题概念 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, 可复制、编制，期待你的好评与关注！
大学英语四级考试真题及答案.doc
2016 年12 月大学英语四级考试真题及 答案 【篇一：2016 年12 月大学英语四级翻译作文题目及答 案】 翻译一： 在中国文化中，红色通常象征着好运、长寿和幸福。在春节和其他喜庆场合，红色到处可见。人们把现金作为礼物送给家人或亲密朋 友时，通常放在红信封里。红色在中国流行的另一个原因是人们把 它与中国革命和共产党相联系。然而，红色并不总是代表好运与快 乐。因为从前死者的名字常用红色书写，用红墨水写中国人名被看 成是一种冒犯行为。 as a symbol of good luck, longevity and happiness in chinese culture, the color of red can be seen everywhere during springfestive and other festive/ joyous occasions. cash is usually put in red envelopes as gifts for relatives and close/intimate friends. also, red is much-welcomed / fashionable in china because of its association with chinese revolutions and the communist party. however, red does not always represent / equal to good luck and joy. red was previously used to write the names of the deceased so it is seen as an offence to write chinese people ’s names in red ink. 翻译二 随着中国的改革开放，如今很多年轻人都喜欢举行西式婚礼。新娘 在婚礼上穿着白色婚纱，因为白色被认为是纯洁的象征。然而，在 中国传统文化中，白色经常是葬礼上使用的颜色。因此务必记住， 白花一定不要用作祝人康复的礼物，尤其不要送给老年人或危重病 人。同样，礼金也不能装在白色信封里，而要装在红色信封里。 with the reform and opening-up of china, a great many young people nowadays prefer to hold western-style wedding: the bride wears white wedding gown because the color is considered to symbolize purity/is considered as the symbol of purity. however, in tradition chinese culture, white is often used on funerals. so, do bear in mind that white flowers should never be used as a gift to celebrate someone ’s recovery, especially not for the aged or those who are seriously ill.
英语四级翻译历年真题 强迫症整理版
07年6月 87. The finding of this study failed to _____________(将人们的睡眠质量考虑在内). 88.The prevention and treatment of AIDS is ____________(我们可以合作的领域) . 89. Because of the leg injury, the athlete__________________(决定退出比赛). 90.To make donations or for more information, please ________(按以下地址和我们联系). 91.Please come here at ten tomorrow morning ______________(如果你方便的话). 答案： 87. take people’s sleep quality/quality of sleep into account/consideration 88. a field in which we can work together / a field in which we can cooperate 89. decided to quit the match 90. contact us at the following address 91. at your convenience/if it is convenient for you 07年12月 87 __________(多亏了一系列的新发明), doctors can treat this disease successfully. 88 In my sixties, one change I notice is that ______________(我比以前更容易累了). 89 I am going to pursue this course, _____________(无论我要作出什么样的牺牲). 90 I would prefer shopping online to shopping in a department store because ____________(它更方便和省时). 91 Many Americans live on credit, and their quality of life _______________(用他们能够借到多少来衡量的), not how much they can earn. 答案： 87. Thanks to/ because of a series of new inventions 88. I have been more likely to get tired than before/ I get tired more easily than before 89. no matter at what expense (cost)/ no matter what I have to sacrifice (pay)/ would have to sacrifice (pay) 90. the former/ shopping online is more convenient and efficient (time-saving) (can save more time) 91. is measured in terms of how much they can borrow 08年6月 87.Our efforts will pay off if the results of this research______ .(能应用于新技术的开发) 88. I can’t boot my computer now. Something ____________(一定出了毛病) with its operation system. 89. Leaving one’s job, ____________________,(不管是什么工作), is a difficult change even for those who look forward to retiring. 90.________________________,(与我成长的地方相比)，this town is more prosperous and exciting. 91.______(直到他完成使命)did he realize that he was seriously ill 答案
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3) B. (1), (2) C. (2), (3)
历年英语四级翻译真题与答案
2013年12月： 段落翻译： 试卷一：中餐 【真题原文】许多人喜欢中餐，在中国，烹饪不仅被视为一种技能，而且也被视为一种艺术。精心准备的中餐既可口又好看，烹饪技艺和配料在中国各地差别很大。但好的烹饪都有一个共同点，总是要考虑到颜色、味道、口感和营养（nutrition）。由于食物对健康至关重要，好的厨师总是努力在谷物、肉类和蔬菜之间取得平衡，所以中餐既味美又健康。 【翻译答案】Most people like Chinese food. In China, cooking is considered as not only a skill but also an art. The well-prepared Chinese food is both delicious and good-looking. Although cooking methods and food ingredient vary wildly in different places of China, it is common for good cuisine to take color, flavor, taste and nutrition into account. Since food is crucial to health, a good chef is insistently trying to seek balance between cereal, meat and vegetable, and accordingly Chinese food is delicious as well as healthy. 试卷二：信息技术 【真题原文】信息技术(Information Technology)，正在飞速发展，中国公民也越来越重视信息技术，有些学校甚至将信息技术作为必修课程，对这一现象大家持不同观点。一部分人认为这是没有必要的，学生就应该学习传统的课程。另一部分人认为这是应该的，中国就应该与时俱进。不管怎样，信息技术引起广大人民的重视是一件好事。 【翻译答案】As China citizens attaching great importance to the rapidly development of Information Technology, some college even set it as a compulsory course. Regarding to this phenomenon, people holding different views. Some people think it is not necessary, for students should learn the traditional curriculum. Another part of people think it is a need, because China should keep pace with the times. Anyway, it is a good thing that Information Technology aroused public concern. 试卷三：茶文化 【真题原文】"你要茶还是咖啡？"是用餐人常被问到的问题，许多西方人会选咖啡，而中国人则会选茶，相传，中国的一位帝王于五千年前发现了茶，并用来治病，在明清（the qing dynasties）期间，茶馆遍布全国，饮茶在六世纪传到日本，但直到18世纪才传到欧美，如今，茶是世界上最流行的饮料（beverage）之一，茶是中国的瑰宝。也是中国传统和文化的重要组成部分。 【翻译答案】"Would you like tea or coffee?" That’s a question people often asked when having meal. Most westerners will choose coffee, while the Chinese would like to choose tea. According to legend, tea was discovered by a Chinese emperor five thousand years ago, and then was used to cure disease. During the Ming and Qing dynasties, tea houses were all over the country. Tea drinking spread to Japan in the 6th century, but it was not until the 18th century does it spread to Europe and America. Nowadays, tea is one of the most popular beverage in the world, and it is not only the treasure of China but also an important part of Chinese tradition and culture. 试卷四：中国结
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
CET4翻译全真题大全
《四级样卷》与历年CET4翻译部分全真题 （说明： 1. 翻译属新题型，在CET4中的应用始于2006年6月，本文档包括了自 有翻译题以来所有考过的题和此前国家四、六级考委会公布的一套样 卷，与老师、同学们共享。 2. 考点分析纯属个人观点，仅供参考。因本文档初次编辑在2008年9、 10月份，后来虽然所有的考题都收录了，但在第二部分“考点分析” 中，自2008年12起之后的考题都没有进行考点分析。特此说明） 第一部分《四级样卷》与历年真题 1.《四级样卷》 87. The substance does not dissolve in water _______________ (不管是否加热). 88. Not only _______________ (他向我收费太高), but he didn’t do a good repair job either. 89. Your losses in trade this year are nothing _______________(与我的相比). 90. On average, it is said, visitor spend only _______________(一半的钱) in a day in Leeds as in London. 91. By contrast, American mothers were more likely ________________ (把孩子的成功归 因于) natural talent. [答案] 87. whether (it is) heated or not 88. did he charge me too much / did he overcharge me 89. compared with mine / in comparison with mine 90. half as much (money) 91. to attribute their children’s success to 2. 2006年6月真题 87. Having spent some time in the city, he had no trouble __________ (找到去历史博物馆的路). 88. __________ (为了挣钱供我上学), Mother often takes on more work than is good for her. 89. The professor required that __________ (我们交研究报告) by Wednesday. 90. The more you explain, __________ (我愈糊涂). 91.Though a skilled worker, __________ (他被公司解雇了) last week because of the economic crisis. [答案] 87.(in) finding the way to the history museum 88. In order to finance my education 89. we (should) hand in our research report 90. the more confused I am
历年英语四级翻译真题及答案
2013 年12 月： 段落翻译：试卷二：中餐 【真题原文】许多人喜欢中餐，在中国，烹饪不仅被视为一种技能，而且也被视为一种艺术。精心准备的中餐既可口又好看，烹饪技艺和配料在中国各地差别很大。但好的烹饪都有一个共同点，总是要考虑到颜色、味道、口感和营养(nUtntion)。由于食物对健康至关重要，好的厨师总是努力在谷物、肉类和蔬菜之间取得平衡，所以屮餐既味美又健康。 【翻译答案】MOSt PeOPIe Iike Chinese food. InChina, COOking is ConSidered as not only a Skill but also an art. The WelI-PrePared Chinese food is both delicious and good-looking. AlthOUgh COOking methods and food ingredient Vary WiIdly in different PIaCeS Of China, it is COmmOn for good CUiSine to take color, flavor, taste and nutrition into account. SinCe food is CrUCial to health, a good Chef is inSiStentIy trying to Seek balance between Cereal) meat and vegetable, and accordingly Chinese food is delicious as WeIl as healthy. 试卷二：信息技术 【真题原文】信息技术(InfOrmatiOn Technology),正在飞速发展，中国公民也越来越重视信息技术，有些学校甚 至将信息技术作为必修课程，对这一现象大家持不同观点。一部分人认为这是没有必要的，学生就应该学习传统 的课程。另一部分人认为这是应该的，中国就应该与时俱进。不管怎样，信息技术引起广大人民的重视是一件好 【番羽译答案】AS China CitiZens attaching great importance to the rapidly development Of Infor^mation TeChnoIOgy J SOme COIIege even Set it as a COmPUlSOry course. RegarCling to this PhenOmenon, PeOPle holding Clifferent views. SOme PeOPIe think it is not necessary, for StUdentS ShOUId Iearrl the traditiOnal curriculum. AnOther Part Of PeOPle think it is a need, because China ShOUld keep PaCe With the times. Anyway, it is a good thing that InfOrmatiOn TeChnoIOgy aroused PUbliC COnCer n. 试卷三：茶文化 【真题原文】“你要茶还是咖啡？”是用餐人常被问到的问题，许多西方人会选咖啡，而中国人则会选茶，相传， 中国的一位帝王于五千年前发现了茶，并用来治病，在明清( the qing dynasties)期间，茶馆遍布全国，饮茶在 六世纪传到日本，但直到18世纪才传到欧美，如今，茶是世界上最流行的饮料( beverage)之二，茶是中国的 瑰宝。也是中国传统和文化的重要组成部分。 【番羽译答案】"Would you Iike tea Or coffee?" Thaf S a question PeOPle Often asked When having meal. MOSt WeSternerS Will ChOOSe coffee, While the Chinese WOUId Iike to ChOOSe tea. ACCOrding to Iegend, tea WaS CIiSCOVered by a ChineSe emperor five thousand years ago, and then WaS USed to CUre disease. DUring the Ming and Qingdynasties, tea houses Were all OVer the country. Tea drinking SPreacl to JaPan in the 6th century, but it WaS not Until the 18th CentUry does it SPread to EUrOPe and AmeriCa. NOWadayS) tea is One Of the most POPUlar beverage in the WOrlcI, and it is not only the treasure Of China but also an important Part Of Chinese traditiOnand culture.
大学英语四级真题-翻译
今年考的三套翻译题均是跟中国的公共交通相关的内容，介绍了公交车、飞机、地铁服务的提升，以及市民生活水平的提高。展现了我国社会的发展和人民幸福水平的提升。 交通方式这一话题是考生日常所熟知的，也比较贴近考生的生活，词汇对于考生来说不是问题，“公交车”、“航空”等都是小学初中就接触到的词汇，但是需要考生去积累一些组合词汇，例如：“私家车private car”、“老年市民senior citizens”等。 对段落内容的理解也不是难事，毕竟交通方式是生活中老生常谈的话题，主要的难点在于一些固定的句式和搭配，例如“随着经济的发展和人民生活水平的提高”是考生耳熟能详的“万金油”句式。 诸如此类句式还有：“曾是……used to be…”、“越来越……more and more…”这些表达应该是考生在平时的学习中慢慢积累的。 此外，时态语态也是考生容易出错的点，由于汉语和英语表达习惯的不同，汉语中不常用被动，或者即使表达被动的意思也不会体现在句式上，例如：“公交车设施不断更新”，从字面并没有任何提示是被动，但语义的理解却带有被动的含义，翻译成英语时一定要体现出“be+过去分词”的结构。 又如“许多城市……一直努力……”,需要判断，这个动作发生在过去的某个时间节点，一直持续，并还可能持续下去，最后确定此处应选用现在完成进行时，在平时的学习中，应理解每种时态对应的情况，才能更加贴切地表达出原文所要传达的意思 句子的语序调整仍值得考生注意。时间状语、地点状语、原因状语、目的状语和方式状语仍然是重要的考点，一般情况下都要后置。 其次是句型的变化。注意运用被动语态(从中英文语用习惯以及动词发出者的逻辑主语去改句子)、插入语(例如，“包括许多农民和外出务工人员”)、there be 句型(非人主语+有/存在。例如，中国有越来越多的城市开始建设地铁)和It为形式主语的句子(例如，乘飞机出行对大多数中国人来说是难以想象的)进行改句，防止句式单一。 过去，乘飞机出行对大多数中国人来说是难以想象的。 In the past, travelling by airplane was unimaginable for most Chinese.
历年英语四级翻译真题及答案
历年英语四级翻译真题 及答案 集团标准化办公室：[VV986T-J682P28-JP266L8-68PNN]
历年英语四级翻译真题及答案2012年6月翻译真题 87. Those flowers looked as if they __ ___________________________(好长时间没有浇水了). 88. Fred bought a car last week. It is __________________________(比我的车便宜一千英镑). 89. This TV program is quite boring. We might ______________________(不妨听听音乐). 90. He left his office in a hurry, with___________________________(灯亮着门开着). 91. The famous novel is said to _____________________(已经被翻译成多种语言). 2011年12月翻译真题 87. Charity groups organized various activities to ___________________________________(为地震幸存者筹款). 88. Linda __________________________________(不可能收到我的电子邮件) otherwise, she would have replied. 89. It’s my mother _____________________________(一直在鼓励我不要灰心)when I have difficulties in my studies.
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.