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工程管理专业英语 第五章句子翻译

工程管理专业英语 第五章句子翻译
工程管理专业英语 第五章句子翻译

Chapter 5 Cost Estimate

Notes and sentence

1.If the design technology for a facility has been specified,the project can be

decomposed into elements at various levels of detail for the purpose of cost estimation.

Technology在这里翻译为“待建设使用的技术”。

he design technology翻译为“设计者选定的技术”。

be decomposed into翻译为“分解”。

全句可译为:如果设计中已经确定使用何种技术,就可以根据成本估算的用途将项目分解成为分项工程。

2.However, the accuracy of the resulting estimate depends on the reliability of the

subcontractors since the general contractor selects one among several contractor quotations submitted for each item of subcontracted work.

depends on 译为“取决于”

general contractor译为“总承包商”

全句可译为:然而,估算结果的精确程度取决于各分包商的估算是否可靠,因为对每一个分包商的分项工程,总承包商总是从几个分包商提交的报价中选择。

3.If the construction procedure of a proposed project is used as the basis of a cost

estimate,the project may be decomposed into items such as labor,material and equipment needed to perform various tasks in the projects.

construction procedure译为“施工方法”

as the basis of译为“以为基础”

decomposed into译为“分解为”

全句可译为:如果以项目的施工方法为基础进行成本估算,则可以分解为各项工作的组成分项,如为完成各项工作所需的劳动力、原材料和机械设备。

4.Based on characteristics of the construction site, the technology employed, or the

management of the construction process, the estimated unit cost, for each element may be adjusted.

construction site译为“施工现场”

全句可译为:根据施工现场的特点,所采用的施工技术或者管理方法,每个组成元素的成本单价可能要进行调整。

5.The factored method is essentially based on the principle of computing the cost

ancillary items such as piping and vales as a fraction or a multiple of the costs of the major equipment items.

factored method意为“系数法”。

Is based on意为“以……为基数。”

piping and vales意为“管道和阀门”。

全句可译为:系数估算法实际上是以主要设备的成本为基数,再乘上一个分数或倍数,一次来计算辅助设备和配件(如管道和阀门)的费用。

6 consider the simple case for which costs of labor, material and equipment are

assigned to all tasks

译:假定所有的工作任务的成本都可以分解为劳动力成本、材料成本、设备购买成本三项。

《机械工程专业英语教程》课文翻译

Lesson 1 力学的基本概念 1、词汇: statics [st?tiks] 静力学;dynamics动力学;constraint约束;magnetic [m?ɡ'netik]有磁性的;external [eks't?:nl] 外面的, 外部的;meshing啮合;follower从动件;magnitude ['m?ɡnitju:d] 大小;intensity强度,应力;non-coincident [k?u'insid?nt]不重合;parallel ['p?r?lel]平行;intuitive 直观的;substance物质;proportional [pr?'p?:??n?l]比例的;resist抵抗,对抗;celestial [si'lestj?l]天空的;product乘积;particle质点;elastic [i'l?stik]弹性;deformed变形的;strain拉力;uniform全都相同的;velocity[vi'l?siti]速度;scalar['skeil?]标量;vector['vekt?]矢量;displacement代替;momentum [m?u'ment?m]动量; 2、词组 make up of由……组成;if not要不,不然;even through即使,纵然; Lesson 2 力和力的作用效果 1、词汇: machine 机器;mechanism机构;movable活动的;given 规定的,给定的,已知的;perform执行;application 施用;produce引起,导致;stress压力;applied施加的;individual单独的;muscular ['m?skjul?]]力臂;gravity[ɡr?vti]重力;stretch伸展,拉紧,延伸;tensile[tensail]拉力;tension张力,拉力;squeeze挤;compressive 有压力的,压缩的;torsional扭转的;torque转矩;twist扭,转动;molecule [m likju:l]分子的;slide滑动; 滑行;slip滑,溜;one another 互相;shear剪切;independently独立地,自立地;beam梁;compress压;revolve (使)旋转;exert [iɡ'z?:t]用力,尽力,运用,发挥,施加;principle原则, 原理,准则,规范;spin使…旋转;screw螺丝钉;thread螺纹; 2、词组 a number of 许多;deal with 涉及,处理;result from由什么引起;prevent from阻止,防止;tends to 朝某个方向;in combination结合;fly apart飞散; 3、译文: 任何机器或机构的研究表明每一种机构都是由许多可动的零件组成。这些零件从规定的运动转变到期望的运动。另一方面,这些机器完成工作。当由施力引起的运动时,机器就开始工作了。所以,力和机器的研究涉及在一个物体上的力和力的作用效果。 力是推力或者拉力。力的作用效果要么是改变物体的形状或者运动,要么阻止其他的力发生改变。每一种

(完整版)医学专业英语翻译及答案

Chapter 1 Passage 1 Human Body In this passage you will learn: 1. Classification of organ systems 2. Structure and function of each organ system 3. Associated medical terms To understand the human body it is necessary to understand how its parts are put together and how they function. The study of the body's structure is called anatomy; the study of the body's function is known as physiology. Other studies of human body include biology, cytology, embryology, histology, endocrinology, hematology, immunology, psychology etc. 了解人体各部分的组成及其功能,对于认识人体是必需的。研究人体结构的科学叫解剖学;研究人体功能的科学叫生理学。其他研究人体的科学包括生物学、细胞学、胚胎学、组织学、内分泌学、血液学、遗传学、免疫学、心理学等等。 Anatomists find it useful to divide the human body into ten systems, that is, the skeletal system, the muscular system, the circulatory system, the respiratory system, the digestive system, the urinary system, the endocrine system, the nervous system, the reproductive system and the skin. The principal parts of each of these systems are described in this article. 解剖学家发现把整个人体分成骨骼、肌肉、循环、呼吸、消化、泌尿、内分泌、神经、生殖系统以及感觉器官的做法是很有帮助的。本文描绘并阐述了各系统的主要部分。 The skeletal system is made of bones, joints between bones, and cartilage. Its function is to provide support and protection for the soft tissues and the organs of the body and to provide points of attachment for the muscles that move the body. There are 206 bones in the human skeleton. They have various shapes - long, short, cube - shaped, flat, and irregular. Many of the long bones have an interior space that is filled with bone marrow, where blood cells are made. 骨骼系统由骨、关节以及软骨组成。它对软组织及人体器官起到支持和保护作用,并牵动骨胳肌,引起各种运动。人体有206根骨头。骨形态不一,有长的、短、立方的、扁的及不规则的。许多长骨里有一个内层间隙,里面充填着骨髓,这即是血细胞的制造场所。 A joint is where bones are joined together. The connection can be so close that no movement is possible, as is the case in the skull. Other kinds of joints permit movement: either back and forth in one plane - as with the hinge joint of the elbow - or movement around a single axis - as with the pivot joint that permits the head to rotate. A wide range of movement is possible when the ball - shaped end of one bone fits into a socket at the end of another bone, as they do in the shoulder and hip joints. 关节把骨与骨连接起来。颅骨不能运动,是由于骨与骨之间的连接太紧密。但其它的关节可允许活动,如一个平面上的前后屈伸运动,如肘关节;或是绕轴心旋转运动,如枢轴点允许头部转动。如果一根骨的球形末端插入另一根骨的臼槽里,大辐度的运动(如肩关节、髋关节)即成为可能。 Cartilage is a more flexible material than bone. It serves as a protective, cushioning layer where bones come together. It also connects the ribs to the breastbone and provides a structural base for the nose and the external ear. An infant's skeleton is made of cartilage that is gradually replaced by bone as the infant grows into an adult. 软骨是一种比一般骨更具韧性的物质。它是骨连结的保护、缓冲层。它把肋骨与胸骨连结起来,也是鼻腔与内耳的结构基础。一个婴儿的骨骼就是由软骨组成,然后不断生长、

财务管理专业英语 句子及单词翻译

Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事),但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东,而企业价值最大化包含所有的财务债券持有者,包括普通股股东,债权人和优先股股东。 Given these assumptions,shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设,从长期来看,股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施,能提供由于全面的一个措施的一个公司的站。给这些臆说,股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益,社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中,经理可能忽视股东的利益,而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源,除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股,普通股,资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产,也就是公司拥有的东西,是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的,通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格,而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益(留存收益)时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低,这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券,偿还债务,股票销售和回购,以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里,安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况,因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入,这是因为利息是税前支付的,公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值,但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率,用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中,货币时间价值是最重要的,也称作是折现调整现金流量折价分析。

(word完整版)高中英语句子翻译与写作第5章分词

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