基础油介绍-中英文对照-内含指标-全面精品
Introduction to Base Oil基础油介绍
Base oil is the name given to lubrication grade oils initially produced from refining crude oil (mineral base oil)or through chemical synthesis(synthetic base oil).Base oil is typically defined as oil with a boiling point range between550and1050F,consisting of hydrocarbons with18to40carbon atoms.This oil can be either paraffinic or naphthenic in nature depending on the chemical structure of the molecules.
润滑油的基础原料被称为基础油，由原油精炼（矿物油）或是通过化学合成（合成油）而制得。基础油是通常的沸点范围在550-1050华氏度（摄氏度约300-550）之间。由18-40个碳原子的碳氢化合物组成。依据自然的分子化学结构划分，它可以是石蜡基或环烷基。Base stocks are classified into various grades including Neutral,Solvent Neutral,Bright Stocks,The most common names are for group I(SN:Solvent Neutral),for group II(N: Neutrals)and group III grade names refer to the viscosity(4cst,6cst,8cst…).
基础油料分成各种不同类别，包括中性油，溶剂中性油，光亮油,大多数一类油以SN 命名，如150SN，500SN，以及150BS，二类油以N命名，如150N，500N,600N，三类油则按粘度命名：如4cst,6cst,8cst。
UNDERSTANDING BASE OIL认识基础油
Base Oils基础油
Lubricants have been around since ancient times.The Petroleum-based Lubricants business started in mid1800’s.The initial processing was limited to separation by boiling point. Most people know the key driver of the production for lubricants are Base Oils.
润滑油大约始于古代。石油类的润滑油贸易开始于19世界中期。最初的通过沸点分离的处理方法是有限的。大多数人都知道这一生产润滑油基础油的关键程序。
Mineral Base Oil
Modern mineral base oils are the result of a long and complex distillation and refining processes.The feedstock used is crude oil.This substance is not of uniform quality but consists of several thousands of hydrocarbon compounds in which the elements carbon and hydrogen are present in all molecules and,in part,are bound to other elements.
现代矿物基础油是一个漫长和复杂的蒸馏和精炼过程的结果。它使用的原料是原油。原油不是单一成份，而是由上千种碳氢化合物组合而成。碳元素和氢元素存在于所有的分子之中，一部分与其它元素相结合。
The hydrocarbons can be divided into three main groups:paraffinic,naphthenic and aromatic.Paraffinic hydrocarbons can be further divided into two subgroups:normal paraffinic and iso-paraffinic.Paraffinic hydrocarbons are the best lubricants.The distillation process in the refinery
separates the hydrocarbons contained in the crude into cuts based on the molecule size.
碳氢化合物可以分为三种主要的类型：烷烃，环烷烃，芳烃。烷烃可以进一步分为正构烷烃和异构烷烃。烷烃是最好的润滑组分。炼厂的蒸馏过程以分子的尺寸为标准进行切割，使原油中包含的的不同碳氢化合物分离出来。
Furthermore,as many unwanted substances as possible are removed in the process,such as sulphur,aromatic hydrocarbons,paraffin wax,etc.In other words the mineral oil production process is physical cleaning and the end product is so-called paraffinic base oil.
与此同时，在这个过程中，一些不需要的物质可能被去除掉，比如硫，芳烃，石蜡等等。换句话说，矿物油生产过程是物理清理的过程，最终产品因此被称为石蜡基基础油。
Most of the hydrocarbons in the base oil are paraffinic,but it also contains naphthenic and aromatic molecules.When the finished lubricant,such as motor oil,is made of these,several
additive compounds are used to improve the base oil properties.
基础油中包含的碳氢化合物的部分为烷烃，但是也有环烷烃和芳烃分子。当生产成品润滑油，如发动机油时，若干种复合添加剂被用来提高基础油的特性。
The final outcome can also be so-called naphthenic base oil,where most of the hydrocarbons are naphthenic.Their cold properties are excellent.
如果基础油中大部分碳氢化合物是环烷烃时，基础油称为环烷基基础油，它具有完美低温性能。
TYPICAL PROPERTIES EACH BASE OIL GROUPS基础油的分类标准：
Groups of Base oils基础油的类别
There are five specific categories of base oils.These categories define the type of base stock the oil is formulated from.The categories are as follows..
基础油有五种类别。这些类别是以基础油原料的类型来规划的。具体的类型如下：
Note that the base oil group category is followed by the manufacturing method and then a
description of the oil characteristics for each category.
注意：以下基础油的级别类型介绍先是生产方法，然后是每种类别的特性描述。
Group I-Group1base oils are the least refined of all the groups.They are usually a mix of different hydrocarbon chains with little or no uniformity.While some automotive oils on the market use Group I stocks,they are generally used in less demanding applications.
I类油—I类基础油是精炼程度最低的。通常不同碳链的混合物，不是或是很少是单
一的成分组成。尽管市场上一些发动机油还在使用I类基础油，但通常只有很多的市场需求。Group I base stocks contain less than90percent saturates and/or greater than.03percent sulfur and have viscosity index greater than or equal to80and less than120.
I类基础油饱合烃含量少于90%，含硫量大于0.03%，粘度指数在80-120之间。Grades-SN150,SN500TECHNICAL SPECIFICATIONS
Group II-Group II base oils are common in mineral based motor oils currently available
on the market.They have fair to good performance in lubricating properties such as volatility, oxidative stability and flash/fire points.They have only fair performance in areas such as pour point;cold crank viscosity and extreme pressure wear.
II类油--I I类基础油市场上现在比较常见，常被用于矿物基的发动机油。它在挥发性，氧化稳定性，闪点等一些润滑性能上表现出良好的特性。而且在诸如倾点，低温动力粘度和极压抗磨性等特性也有优秀的表现。
Group II base stocks contain greater than or equal to90percent saturates and less than or equal to.03percent sulfur and have viscosity index greater than or equal to80and less than 120.
II类基础油饱合烃含量超过90%，含硫量小于等于0.03%，粘度指数>=80，<120。Hydro processing and Refining加氢处理和精制
Grades-60N,100N,150N,500N600N and150BS
Manufactured by using hydro treating and Texaco's MEK(Methyl-Ethyl-Ketone)de-waxing process.These oils are widely accepted in the industrial,marine and mechanic oils as well as in automotive engine oils.
采用加氢处理和雪佛龙的MEK脱蜡技术制造。这些油在工业，海运和加工油，还有汽车发动机油等得到广泛的认可。TECHNICAL SPECIFICATIONS指术指标：
Group III-Group III base oils are subjected to the highest level of mineral oil refining of
the base oil groups.Although they are not chemically engineered,they offer good performance in a wide range of attributes as well as good molecular uniformity and stability. They are commonly mixed with additives and marketed as synthetic or semi-synthetic products.Group III base oils have become more common in America in the last decade. Group III base stocks contain greater than or equal to90percent saturates and less than or equal to.03percent sulfur and have viscosity index greater than or equal to120.
III类油是基础油分类中，最高级别的矿物基础油。虽然它没有经过化学处理，但是可以提供广泛的特性，既有分子的均匀性，也有分子的稳定性。它通常与添加剂，以及市场出售的合成，半合成产品混合使用。过去十年在美国III类油的应用变得更为普遍。
III类油饱合烃含量大于等于90%，含硫量小于0.03%，粘度指数大于等于120。Grades-60N,70N100N150N and250N
named according to their viscosity(cSt)at100（按照100度的粘度命名）
These products are very high VI base oils produced under all-hydro processing route(hydro cracking,wax hydro isomerization and hydro finishing).The isomerization process and severe hydro cracking and hydro finishing process almost completely removes impurities and saturates aromatics to only a traceable level.
该产品在全氢工艺路线（加氢裂化，异构化，加氢精制）下，具有很高的粘度指数。异构化，加氢裂化和加氢精制几乎完全去除了杂质，把芳烃饱合到微量的水平。
These base oils are also claimable as“synthetic”according to the ruling by the National Advertising Division(NAD)of the Council of Better Business Bureaus and have the following characteristics,which closely match conventional synthetics like PAOs.
III类油也可以达到常规“合成油”，比如PAOs的相关标准。具有以下特点：
Very high viscosity index超高粘度指数
Excellent response to PPD
Low temperature performance低温性能
Oxidative and thermal stability氧化和热稳定性
Low volatility低挥发性
High flash points and purity高闪点和纯度。
TECHNICAL SPECIFICATIONS
Group IV-Group IV base stocks are polyalphaolefins(PAO)and are chemically
engineered synthetic base stocks.
Poly Alpha Olefins(PAO's)are a common example of a synthetic base stock.Synthetics,when combined with additives,offer excellent performance over a wide range of lubricating properties.They have very stable chemical compositions and highly uniform molecular chains.Group IV base oils are becoming more common in synthetic and synthetic-blend products for automotive and industrial applications
四类油---四类油是指聚α烯烃（PAO）和化学处理的合成基础油。
聚α烯烃（PAO）是常见的一种合成基础油。合成油，当其与添加剂结合，在广泛的润滑性能上有优异的表现。它有非常稳定的化学结构和高度单一的分子链条。四类基础油在汽车和工业油的合成和半合成产品中应用变得更普遍。
Group V-Group V base stocks include all other base stocks not included in Group I,II,III,
and IV.Group V base oils are used primarily in the creation of oil additives.Esters and polyolesters are both common Group V base oils used in the formulation of oil additives. Group V oils are generally not used as base oils themselves,but add beneficial properties to other base oils.
Note that the additives referred to in the Group V description are not aftermarket type oil additives.The additives referred to be used in the chemical engineering and blending of motor oils and other lubricating oils by the specific oil company that produces the finished product.
V类基础油--V类基础油包括了前四类基础油之外的所有其它基础油。V类基础油
首先用于制作添加剂。各种酶和多羟基化合物通常做为V类基础油一起用在添加剂配方中。V类基础油通常不作为基础油使用。但是给别的基础油增加有益的特性。
注意：所有V类基础油描述中的添加剂都不是零售市场类型的油品添加剂。该添加剂适用于生产成品润滑油的专门油品公司调合化学工程，发动机油和其它润滑油的场合。
Production Flow Chart生产流程图
?Feedstock is separated into distillates and vacuum gas oils
?Vacuum gas oil is sent through the hydro-cracker for conversion
?To saturate the molecules and remove impurities such as nitrogen,sulfur,oxygen and heavy metals,Hydrogen is introduced.
?Under extreme temperature and pressure in the presence of a catalyst,hydro-cracking converts aromatics molecules into saturated Paraffin.
?This process yields stock with lighter in color since the absence of contaminants.?Long waxy paraffin molecules are restructured into shorter ones,so-Paraffin that resist gelling and improve low temperature pump-ability.
?Hydrogen is introduced again to clean up the remaining and impurities thus enhancing the oxidation and thermal stability of the final product.
基础油生产原料是馏份油和减压瓦斯油（注：减压瓦斯油简称VGO,指原油经减压蒸馏所得到的沸程范围约为350～500℃的馏分油的总称，是一种重质油。石油炼厂中减压瓦斯油常作为制取润滑油的原料；也作为催化裂化、加氢裂化及热裂化等过程的原料。）
减压瓦斯油被送入加氢裂解装置加以转换。
氢气被加入其中，使油的分子饱合，去除氮，硫，氧，重金属等杂质，。
在极端的温度和压力条件下，通过催化剂，加氢裂化将芳烃分子转化成饱合的烷烃分子。这一工艺的产品具有更好的颜色，因为被剔除了诸多的杂质。
长链的正构烷烃（石蜡烃）分子被重建为短链。因此短链烷烃具有抗凝性和提高低温泵送能力。
二次加氢清除残留和杂质，使最终产品（基础油）的抗氧性和热稳定性得以提高。
集装箱专用词汇中英文对照表1
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Ribeye/Cube Roll 眼肉 Ribs 带骨肋脊肉 Scalded Aorta 牛心管 Short Cut Front Feet 短切猪手 Short Plate/Brisket Navel End /Navel 胸腹肥牛Shortloin 带骨前腰脊肉 Shortribs 带骨牛小排 Small Intestine 小肠 Snout 猪脸 Split Stomachs 片肚 Striploin 西冷 Super Pastrimi 精修胸腹肥牛 Tails 火鸡尾 Tenderloin 牛柳 Tip-on Tongues 猪舌 Tom / Hen / Regular Drums 公 /母 /常规火鸡琵琶腿Tom / Hen 2-Joint Wings 公 /母火鸡两节翅 Tom / Hen Necks 公 /母火鸡颈 Tom / Hen Thigh 公 /母火鸡大腿 Tom / Hen Wings 公 /母火鸡全翅 Tom/Hen Gizzards 公/母火鸡胗 Tom/Hen Whole Turkey Birds 公 /母整火鸡 Tongues 牛舌 Top Blade Muscle/ Digital Muscle 板腱 Tripe Pieces 肚片 Tripes 牛肚 Tunic Tissue/ Diaphragm Membrane 横隔筋 Un-washed Whole Hearts 未洗整猪心 Whole Wings 整翅 Wing Middle Joint 翅中 Wing Tips 翅尖
新会计准则会计科目中英文对照表
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by
可靠性术语中英文对照
[绝对可靠]?可靠性维修性标准术语 中华人民共和国国家标准GB/T3178-94[可靠性维修性术语] 产品
致命故障
世界手表专业词汇中英文对照
Accuracy （准确度） 钟与表是最古老的，也是最需讲究准确度的机械装置。 一天（86,400秒）中偏离（快或慢）正确时间30秒的机芯（movement），在数学上，误差是0.035％。换句话说，准确度是99.965％。 官方认证的天文台表（chronometers）必须误差低於0.005％的需求，18世纪的怀表，即使经精细的调校，一天的误差仍在半小时左右。 Adjustment （调校） 调校的项目有温度（temperature）、位置（position）与等时性（ Isochronism）。高级钟表通常有冷、热、5方位与等时共8项调校手续。温度调校一般是指4℃、20℃与38℃。 Alarm Watch （闹铃表） 在预设的时间到时会自动发出声响的怀表与腕表。 闹铃表是人类所设计的机械时计中最早期的复杂表之一，16世纪就已出现。当今要找到一苹有闹表装置的古怀表很不易。至於现代的腕表不论是石英的、电子的、手上链或自动上链的很普遍。下列厂牌都有闹铃表∶万宝龙（MONTBLANC）、梭曼（REVUE THOMMEN）、IKEPOD（seaslug alarm）、积家与VULCAIN等。
Analogue，Analog indications （指针式时间显示） 此术语用来表示∶「表的面盘以指针（hands）而非数字（digital）来显示时间」。「指针绕著面盘移动是传统显示时间的方式。近代腕表也有视窗数字型显示月份、星期与日期的，但是时与分仍保留指针式，电子表则大多是数字（digital）指示的。 Annual calandar （年历表或日、月、星三历表） 每逢小月（30天）和二月（是否闰年？）都必须动手调校日期的表。例如百达翡丽的Ref. 5035。 Aperture （孔径、视窗） 在表的面盘上所开的孔或称为视窗。例如雅典（Ulysse Nardin）所生产的 Ludwig式万年历腕表，就有年份、月、星期与日期小视窗。 Arbor （轴、心轴） 机芯运转构造的轮轴（axle），就是arbor（轴、心轴），不过为区分别起见，在平衡轮（bal ance）上的称为staff（轴杆），而在lever（马仔）上称为arbor（心轴）。
各种专业名称英语词汇中英文对照表
各种专业名称英语词汇中英文对照表 哲学Philosophy 马克思主义哲学Philosophy of Marxism 中国哲学Chinese Philosophy 外国哲学Foreign Philosophies 逻辑学Logic 伦理学Ethics 美学Aesthetics 宗教学Science of Religion 科学技术哲学Philosophy of Science and Technology 经济学Economics 理论经济学Theoretical Economics 政治经济学Political Economy 经济思想史History of Economic Thought 经济史History of Economic 西方经济学Western Economics 世界经济World Economics 人口、资源与环境经济学Population, Resources and Environmental Economics 应用经济学Applied Economics 国民经济学National Economics 区域经济学Regional Economics 财政学（含税收学）Public Finance (including Taxation) 金融学（含保险学）Finance (including Insurance) 产业经济学Industrial Economics 国际贸易学International Trade 劳动经济学Labor Economics 统计学Statistics 数量经济学Quantitative Economics 中文学科、专业名称英文学科、专业名称 国防经济学National Defense Economics 法学Law
上海著名景点英文介绍
上海著名景点英文介绍 Document serial number【KK89K-LLS98YT-SS8CB-SSUT-SST108】
※S h a n g h a i O r i e n t a l P e a r l T o w e r The Oriental Pearl Tower is a in , . The Oriental Pearl Tower is located at the tip of in the district, by the side of , opposite of . It was designed by the Shanghai Modern Architectural Design Co. Ltd. Principal designers are Jiang Huan Chen, Lin Benlin and Zhang Xiulin. Construction began in 1990 and the tower was completed in 1994. At 468 m (1,535 feet) high, it was the tallest structure in (excluding ; see ) from 1994–2007, when it was surpassed by the . The spheres in the tower The tower features 11 spheres, big and small. The two largest spheres, along the length of the tower, have diameters of 50 m (164 ft) for the lower and 45 m (148 ft) for the upper. They are linked by three columns, each 9 m (30 ft) in diameter. The highest sphere is 14 m (46 ft) in diameter. The entire building is supported by three enormous that start underground. Observation levels The tower has fifteen observatory levels. The highest (known as the Space Module) is at 350 m (1148 ft). The lower levels are at 263 m (863 ft) (Sightseeing Floor) and at 90 m (295 ft) (Space City). There is a at the 267 m (876 ft) level. The project also contains exhibition facilities, restaurants and a shopping mall. There is also a 20-room hotel called the Space Hotel between the two large spheres. Antenna spire An , broadcasting TV and radio programs, extends the construction by another 118 m (387 ft) to a total height of 468 m (1,535 ft). Chinese symbolism in the design The design of the building is said to be based on a verse of the poem Pipa Song by about the wonderful sprinkling sound of a instrument, like pearls, big and small falling on a plate. However, the designer Jiang Huancheng says that he did not have the poem in mind when designing the tower. It was the chief of the jury board who said it reminded him of that poem. ※ Shanghai World Financial Center
会计科目中英文对照
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
常见营养词汇中英文对照表
中英文名词对照 A 烟曲霉A.fumigatus 构巢曲霉A.nidulans 模式曲霉A.nominus 赭曲霉A.ochraceus 寄生曲霉A.parasiticus 杂色曲霉A.versicolor 吸收剂量absorbed dose 每日允许摄入量acceptable daily intake，ADI 乙酰磺胺酸钾acesuffate potassium 乙酰CoA acetyl CoA 酸价acid value，AV 酸度调节剂acidulating agent 苯乙烯-丙烯腈-丁二烯共聚物acrylonitrile butadiene styrene，ABS 苯乙烯与丙烯腈的共聚物acrylonitrile styrene，AS 活性系数activity coefficient，AC 急性暴发性脚气病acute beriberi 生热作用adaptive thermogenesis 腺苷酸环化酶adenylate cyclase 适宜摄入量adequate intake，AI 脂联素adiponectin 青春发育期adolescence 黄曲霉毒素B l Aflatoxin B l，AFB l 丙氨酸alanine(Ala) 白蛋白albumin 尿黑酸尿症alcaptonuria 酒精滥用alcohol abuse 酒精依赖alcohol dependence，alcoholism 糊粉层aleurone layer 白细胞缺乏症alimentary toxic aleukia，A TA 阿力甜alitame 蒜素allicin 蒜苷alliin 蒜氨酸酶allinase 全反式视黄醛all-trans retinal α-胡萝卜素alpha-carotene 交链孢霉属Alternaria 苋菜红amaranth 美国糖尿病协会American Diabetes Association，ADA 氨基酸amino acid 氨基酸模式amino acid pattern 氨基酸池amino acid pool 氨基酸评分amino acid score，AAS
上海一些公园 中英文介绍
上海四川北路公园 占地4.2万m2 的四川北路公园地处商业街繁华地段。该公园建设力求塑造回归自然景观，工程设计以“新世纪彩虹”为主题，凸现“绿脉”、“水脉”、“文脉”合一的理念。建成后的四川北路公园，呈现集健身、观赏、娱乐休闲和商用于一体的自然景观。 Sichuan North Road Park of 42,000 m2 is located in the flourishing section of Sichuan Notth Road Shopping Street. It intends to return to the natural style with the theme of “rainbow of new century”adopted in the engineering design,the idea of “green vein ”“water vein”and “culturevein”present in it. Sichuan Notth Road Park will integrate physical training , sightseeing ,leisure & amusement and business application into the nature after it is completed. 上海新江湾城 新江湾城公园绿地（一期、二期）绿化工程绿地面积114300 m2 ，造价为1351万元，园林小品项目：门球场、篮球场‘笼式足球、烧烤区合亲水平台等。盖公共绿地的设计定位是“生态园林”，植物配置做到疏密有致、高低错落，具有自然式的群落感。 The new jiangwan city public green (the first issue\the second issue) virescence project greenbelt’s area is 114300 m2 ,the cost is 13,51million Yuan, the gardents sketch projects are :The gate ball field,the cage type soccer field ,barbecue area ,the water plarform and so on.The public greenbelt’s designing localization is “ecology gardent”,the plant disposition shoud be with clear density,and should be with nature-like group to fall the feeling. 上海东方绿洲 东方绿洲（上海青少年素质教育基地）是市重点实事工程之一，是目前上海最大的园林景观绿地，其占地5600亩，集教育、休闲、娱乐、体育锻炼为一体的素质教育基地和观光度假胜地。该工程包括土方进土、造型、清淤、挖土、回填等。其中进土忽然造形共动土330万m3 。基地内绿化种植苗木品种达350余种，其中种植10万株乔木，100万株灌木，6万余株竹类，地被植物6万m2 ，草坪面积超过20万m2 。建造驳岸近10公里，道路14公里，围墙3.5公里，并有桥梁、码头、浆房、水电等诸都园林景观配套工程。 Orient Gteen Boat (shanghai Youth All-Round Edecation Basel) is one of the key municipal projects and the largest landscape and gardening greenspace in Shanghai currently. It covers an area of 5600 mu and is the all-round education base and tourist attraction, integrating education, relaxation tour ,and sports activities ,This project includes earthwork, topography, silt clearing , excavation and backfill etc. 3.3 million cubic meter of earth are used in earthwork and mouldmaking .350 kinds of trees are Planted in the base.100,000 arbor ,1 million shrubbery,and 60,000 bamboos are planted. There are 60,000 square meters of cover plants. The lawn area is over 200,000 square meters. 10km of bank revetment. 14km road and 3.5km surrounding walls are built.Besides, there are also many auxiliary projects, such as bridge, wharf, pump house, water and power supply system etc.;
会计科目中英文对照
1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?
新会计准则会计科目表(中英文对照)
一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against
stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account
常用会计分录和会计词汇中英文对照表资料
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额） 贷：应付票据 银行承兑汇票手续费： 借：财务费用 贷：银行存款 、应付票据到期支付票款：2． 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款
贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款 贷：预收账款 、收到剩余货款：2． 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方 收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资） 制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资） 在建工程（在建工程人员工资） 研发支出（研发人员工资）． 利润分配——提取的职工奖励及福利基金（外商投资企业提取的职工奖励及福利金）贷：应付职工薪酬——工资/职工福利 （2）非货币性职工薪酬： 自产产品作为非货币性福利发放给职工 借：管理费用/生产成本/制造费用 贷：应付职工薪酬——非货币性福利 将企业拥有的房屋等资产无偿提供给职工使用 借：管理费用/生产成本/制造费用 贷：应付职工薪酬——非货币性福利 借：应付职工薪酬——非货币性福利 贷：累计折旧 租赁住房等资产供职工无偿使用： 借：管理费用/生产成本/制造费用