会计英语翻译

第一篇：会计英语翻译

A business that is owned and controlled by one person is considered to be a sole trader.This form of business ownership is simple and generally inexpensive.The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.A partnership is an organization where two or more person(partners)own and control a business.In a partnership, it is normal for each partner to have unlimited liability for debits of the business.In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.A corporation is a business that is organized as a separate legal entity under the law.Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation.The shareholders are not personally liable for(对……有责任)the debits of the corporation.In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.A business that is owned and controlled by one person is considered to be a sole trader.This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person(partners)own and control a business.In a partnership, it is normal for each partner to have unlimited liability for debits of the business.In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。

A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation.公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation.In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。

Internal control

Internal control is essential to the efficient and effective operation of a business.All federally incorporated companies are required by the law to maintain an adequate system of inrernal control.This text describes internal control and its fundamental principles.We will also have a discussion about the impact of technology on internal control and the limitation of control procedures.Purpose of internal control

Managers of small businesses usually control the entire operation.They take part in all activities from purchasing all assets, hiring and managing employees to negotiating all contracts and singing all checks.They know from personal contact and observation whether the business is actually receiving the assets and services paid for.The larger the business, the harder managers takes close supervision.Most companies must delegate responsibilities and rely on formal procedures rather than personal contact in controlling and knowing all business activities.Managers make use of the internal control system to monitor and control business activities.An internal control system is all policies and procedures used to: 1, protect asset 2, ensure reliable accounting data 3, give rise to the efficient operations 4, encourage adherence to company policies

Managers pay great attentions to internal control system because they can keep off losses, help managers plan operations, and monitor company and employee’ performance.Although internal control can reduce the company’ risk of loss, it can not provide guarantees.Principles of internal control Different companies have different internal control policies and procedures, which depend on its nature and size.However, certain fundamental internal control principles apply to all companies.1, establishment of responsibilities Proper internal control means that responsibility for a task is clearly established and assigned to one person.Where responsibility is identified, it’s not difficult to distinguish who is faulty when a problem happens in the company.For example, if two salesclerk in retail shop share the same cash register and there is a cash shortage, neither of them can be held accountable.To prevent the problem, the company can authorize one clerk to handle all cash sales, or it can use a register with separate cash drawers for each clerk.2.Maintain adequate records Good recordkeeping helps protect assets by ensuring that emploees use prescribed procedures.It is generally believed that reliable records are a source of information which managers use to monitor and control company activities.When detailed records of equipment are kept, for example, lost or stolen items are likely detected.Similarly, transactions are more likely to be entered in right accounts if a chart of accounts is set up and carefully used.A lot of perprinted forms and internal business papers are also designed and properly used in a good internal control system.For instance, when sales slips are prenumbered and controlled, a salesperson is not able to pocket cash by making a sale and destroying the sales slip.Computerized point-of-sale systems achieve the same control results.3, seprate recordkeeping from cutody of assets A person who controls or has access to an asset is not responsible for keeping that asset’s accounting records.As a result, the risk of theft or waste is reduced because the person with control over the asset knows that another person keeps its records.The record-keeper does not have access to the asset and has no reason to falsify records.Two or more people must collude to steal an asset and hide the theft from the records.However, collusion is not likely because it means two or more people must agree to commit a fraud in secret.4, segregation of duties for related transactions Good internal control segregates duties for a transaction or some relevant transactions between two or more individuals and departments.This is not a call for duplication of work but instead ensures that the work of one acts as a check on the other.We also call this principle dividing responsibility.There are a few examples to illustrate this principle.One example is requiring two signatures checks to verrify that disbursements are in conformance with policies and procedures.Another example of transactions improved by dividing redponsibility is dividing purchase transaction into placing purchase orders, receiving merchandise and paying suppliers.These tasks should be given to two or more individuals and departments.Having an independent person check incoming goods for quality and quantity encourages more care and attention to details than when checked by the person placing the order.5, physical, mechanical and electronic controls Use of physical, mechanical and electronic controls is needed to adequately control access to, and use of assets and records.Physical controls such as safes and locked cabinets relate mainly to the safeguarding of assets.Mechanical and electronic controls safeguard assets and enhance the accuracy and liability of the accounting records.Examples of mechanical and electronic controls are alarms to prevent break-ins, television monitors to detect theft, and program controls built in computer system to prevent errors and unauthorized access.6, perform regular and independent reviews No internal control system is entirely effective, for various reasons such as changes in personnel, time pressures and technological advance.We need some regular reviews to counter these factors.These reviews are done by internal auditors not directly involved in the activities.Their impartial perspective encourages an evaluation of the efficiency as well as the effectiveness of internal control system.7, other control measures(1)Insure assets and bond key employees.Good internal control means assets are adequately insured against casualty.To bond an employee is to purchase an insurance policy, or a bond, against losses from theft by that employee.Bonding reduces the risk of loss and discourages theft because bonded employees know that an independent bonding company will prosecute all employees who commit thefts.(2)apply technological controls It is known to all that technology usually improves the effectiveness of company control.A cash register with a locked-in tape or electronic file provides record of each cash sale.A time clock registers the exact time an employee both arrives at and leaves from the jobs.Passwords limit access to sensitive information.Currency counters can quickly and accurately count amounts.Personal identification scanners can limit access to only those individuals who are authorized.These technological controls are effective parts of internal control system.Limitation of internal control

A company ’ system of internal control is generally designed to provide reasonable assurance that resources are efficiently used, errors and irregularities are detected, assets are well safeguarded, and accounting records are reliable.That is, all internal control policies and procedures have limitations.The most serious limitations are(1)the human element and(2)the cost-benefit standard.Internal control policies and procedures are applied by people.This human element creates several potential limitations that we can categorize as either(1)human error, or(2)human fraud.Human error is a factor when internal control policies and procedures are carried out by people.It can occur from negligence, fatigue, misjudgment or confusion.Human fraud involves intent by people to defeat internal control for personal gain.This human element highlights the importance of establishing an effective internal control.Another important limitation of internal control is the cost-benefit standard.This means the costs of internal control must not exceed their benefits.Analysis of costs and benefits must consider all factors, including the impact on morale.For instance, most companies have a legal right to read employees’ e-mails and listen to their voicemail.However, companies seldom exercise that right unless confronted with evidence of potential harm to the company.In consideration of all the limitations, the bottom line is that no internal control system is perfect and that managers must establish internal control policies and procedures with a net benefit to the company.

第二篇：会计英语翻译第三单元

会计循环

会计准则的一系列步骤经常被称为会计循环，它始于分析业务和登记业务，结束于过账、结账、试算平衡，会计循环最重要的表现出来的是财务报表。

作为进一步研究会计准则和运用会计数据的基础，管理者熟悉会计循环的全过程是最重要的，下面是会计循环阶段的要点总结：

1）分析业务

2）把交易登记入账并把其过到分类账上

3）准备试算平衡

4）调整集合而成的财产数据

5）事先写好工作表

6）做好财务报表

7）把调整分录登记入账并其过到分类账上

8）把结账分录登记入账并其过到分类账上

9）准备过账-结账、试算平衡

3.1 日记账和分类账

交易是第一个被记入日记账的，因为会计人员在日记账中写业务分析之前，会在这个账目上做一些记录，日记账有事也被称为原始记录，一本日记账包含一个企业按时间顺序（一天一天）的记录，每个分录提供一个业务分析，显示这个账目应计入借方还是贷方和应计入的金额。会计分录的说明应当包括原始资料数额，为了建立查账索引，即一连串的证明使得通过会计处理追踪交易信息成为可能，查账索引帮助会计人员找出系统中的错误，它有助于阻止虚假信息，因为它提供了一个检查数据的方法，公司财务中的记录与经济业务在原始资料中的原始数据对照，在日记账中，记录数据的过程称为登记日记账，在登记日记账之前，会计人员知道一些交易忘记的交易细节的所有信息被记录在一个地方，所有账户一起作为分类账参考，从会计分录的借贷双方转账到分类账的过程称为过账，每一笔经济业务的基础分类即为总分类账，分类账对于会计来说是一个必要的参考资料，因为它提供了一个永久的，包含企业营业额的每一个财务要素分类的记录，过账参考分类账从分类账形式中查账索引的其他部分与它们为参考服务，以及尽可能的追踪和再检查公司会计分录中的任何交易。在分析业务效果中，复式记账系统是强有力的工具，用这个系统分析业务有如下总结：

1）确定这笔业务是否影响资产、负债、所有者权益、收入和费用。

2）确定被业务影响的账户是增加还是减少。

3）确定每个增加或减少应该记入借方还是贷方。

管理者必须确保他们公司能有效的记录业务，一个运转良好的会计系统，应迅速的精确地把所有业务记入日记账，它也应及时准确的把所有的数据登入分类账中，财务报表中的信息来自于总分类账，因此每个周期含有正确数据的报表能够迅速的被提供给管理者，用这些信息作出决策。快捷和准确的报表依赖于记录业务的效率。

一个运转良好的会计系统的另一个特征是它有一个强有力的查账索引，

第三篇：英语翻译[模版]

Unit 1

1.被警察询问时，杰夫极力保持冷静，沉着地回答每个问题。

Jeff tried to keep his composure and answer every question calmly when inquired by the policeman.2.油价不断上涨，世界各国都不同程度地受到了影响。

With oil prices keeping on increasing, all the countries in the world have been affected(in)one way or another.3.他在会上提出了一系列可能避免环境污染的措施。

At the meeting he proposed a series of measures that might ward off the environmental pollution.4.迈克向他父亲保证他一定会全身心投入到即将到来的比赛上。

Mike assured his father that he would put his whole heart into the coming competition.5.一旦玛丽下定决心，就绝不会动摇。

Mary will never waver once she makes up her mind.Unit 3

1.天气骤然变坏，寻找伤员的工作要加紧进行。

Efforts to reach the injured men should be intensified because of the sudden deterioration in weather conditions.2.有些人可能沉溺于网上冲浪，这会危害他们的身心健康。

Some people may be addicted to net surfing, which impairs their physical and mental health.3.地球和它表面的一切，不管是有生命的还是没有生命的，相互作用来影响我们的生活。

The Earth and everything on it, living and nonliving, interact to exert influence on the life we have.4.穷人和残疾人依靠政府的救济维持生计。

Needy and handicapped people depend on government relief for their support.5.到目前为止，还没有迹象表明人们对此品牌感到疲倦。So far there is no sign of fatigue with the brand.Unit 4

1.在一个没有为高温炎热做好准备的国家，这是紧急事件。

In a country that is not equipped for severe heat, this is an emergency.2.房间里闹哄哄的，他不得不竖起耳朵来听电话。

It was so noisy in the room that he had to pull his ears to hear the phone.3.这是一项令人兴奋的工作，但有几分危险。This is an exciting job, but kind of dangerous.4.很难预测这些事情的结果是什么。

It is hard to predict how these things will turn out.5.谁也不知道怎么办。即使知道也将会是摸着石头过河。

Nobody knows how to figure them out.Even if somebody seems to know, it is still “crossing a river by feeling for the stones”.Unit 6

1.他用冷漠的态度面对别人的侮辱。

He reacted to the insult by acting as cold as ice.2.在生活中，有原则的人宁愿死得有尊严也不愿苟且偷生。

In life, a man of principle prefers to die with dignity instead of living in disgrace.3.几个警察不得不护送这位裁判离开足球场。

Several policemen had to escort the referee from the football field.4.她总觉得自己受制于人。

She always has the feeling that she is being manipulated.5.万一有特殊情况，学生们应该向警察求助。

In case of exceptional circumstances, students should turn to the police for help.

第四篇：英语翻译

精读Unit1 1)Mrs.Smith complained to me that she often found it simply impossible to communicate with her 16-year-old daughter.史密斯太太对我抱怨说，她经常发现与自己十六岁的女儿简直无法沟通。2)I firmly believe that reading simplified English novels is an easy and enjoyable way of enlarging our vocabulary.我坚信，阅读简写的英文小说是扩大我们词汇量的一种轻松愉快的方法。

3)I don’t think we’re doing enough to protect our environment from pollution.我认为我们在保护环境不受污染方面还做得不够。4)Apart from writing compositions on a weekly basis, our English teacher assigned us eight books to read during the summer vacation.除了每周写作文外，我们的英语老师还给我们布置了八本书在暑假里阅读。

5)We’ve learned from reliable sources that a native English speaker is going to teach us spoken English next term/semester.我们从可靠的消息来源获悉下学期一位以英语为母语的人将要教我们英语口语。

6)Seeing English movies on a regular basis will not only improve your ear, but will also help you build your speaking skills.经常看英语电影不仅会提高你的听力，而且还会帮助你培养说的技能。

7)If you have any questions about these learning strategies, please feel free to ask me.And I’ll explain them in greater detail.如果你们对这些学习策略有什么问题，请随便问我。我将更详细地进行讲解。8)The Canadian girl is good at seizing every opportunity to speak Chinese.That’s why she has gained a good command of spoken Chinese in less than three years.那个加拿大女孩善于抓住每个机会讲汉语。这就是她为什么三年不到就熟练地掌握了汉语口语的原因。

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精读Unit4 1)To take this job would involve working on weekends frequently, but John didn't mind。

接受这份工作就得经常在周末上班，但约翰并不在意。2)It is well known that lung cancer is caused at least in part by smoking too much.众所周知，肺癌至少部分地是由于吸烟过多而引起的。3)My grandparents said that the man who invented television had once lived in their neighborhood.我祖父母说，发明电视的那个人曾住在他们那个地段。

4)I propose that we go to find Prof.Smith in his office right after the meeting and invite him to our English evening。

我提议咱们会后马上去办公室找史密斯教授，邀请他参加我们的英语晚会。

5)Having been operated on twice for the disease, she was so weakened that she could barely stand up.她因那病开过两次刀，身体十分虚弱，几乎站不起来。

6)Educators think that the generation growing up with television spends so much of their time in front of the TV that they do not have enough time to study.教育家们认为，伴随着电视机长大的一代人，在电视机前花的时间太多，以致没有足够的时间学习了。

7)I do hope that you can come up with a better solution than this one.我真希望你能拿出一个比这更好的解决办法来。

8)At first glance the picture didn't look very good, but after examining it carefully, we found that it was indeed a masterpiece.乍一看，这幅画并不好，但经过仔细观察，我们才发现它的确是一幅杰作。

精读Unit6 1)It was reported that the building of the railway had been held up by a

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flood.据报道，那条铁路曾因洪水而停止修建。2)The strike resulted in the management's accepting the workers' demands.罢工结果，资方接受了工人的要求。3)The coalminers decided to go on strike for better working conditions.煤矿工人们决定为争取更好的工作条件举行罢工。

4)I'd like very much to buy the English dictionary.Unfortunately, I haven't got enough money on me.我很想买这本英文词典，遗憾的是我身上带的钱不够。

5)I'd like to talk over with you about the English translation of the article before sending it to Mr.Hobbs.我想先和你讨论一下这篇文章的英译稿，然后再把它寄给霍布斯先生。

6)The foreign expert hopes to achieve all his aims in three years.那位外国专家希望在三年内达到所有的目标。

7)What do you think a scientist must do in order to keep up with the latest developments in his field? 一个科学家要跟上本领域的新发展，你认为必须做些什么?

8)The author thinks that if excellent workers get frequent pay increases and promotions, they will have greater incentive to produce.作者认为，如果优秀工人经常得到加薪和提拔，他们就会有更大的生产积极性。

精读unit9 1)Gases such as carbon monoxide, emitted by factories and automobiles, have seriously polluted the atmosphere.工厂和汽车排出的一氧化碳一类气体严重污染了大气。

2)The industrial engineer's letter indicates that he doubts the feasibility of the plan.那位工业管理工程师的来信表明，他对该项计划是否可行有怀疑。3)Many parents in the United States set aside a fund for their children's

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education before they are born.在美国，许多父母在孩子出生之前就为他们的教育留出一笔专款。

4)I have made sure that her conclusion is based on facts.我已了解清楚，她的结论是以事实为根据的。

5)The medical team, composed of three doctors and two nurses, set off for the mountain area a few days ago.几天前，由三位医生和两名护士组成的医疗队出发到山区去了。

6)The village is named after the high mountain that stands in front of it.这个村庄是以矗立在它前面的那座高山命名的。

7)He was ill for about a month, which has really set him back in his studies.他病了一个月左右，这使他在学习上耽误了很多。8)The war that broke out between the North and the South in 1861 is known in history as the American Civil War.南方和北方之间于一八六一年爆发的那场战争在历史上称为“美国内战”。

泛读text1 1)Faced with a lot of evidence, the man had to admit that he was the head of the drug ring.这些人面对许多证据，不得不承认他是贩毒团伙的头目。2)Tommy offered to drive us to the seaside in his car, but insisted we should share the petrol costs.汤米主动提出开他的车送我们去海滨，但坚持要我们分担汽油费。

3)On-the-job smoking is not allowed in our company.So many employees have to give up smoking or reduce the amount they smoke.我们公司不允许上班时吸烟。于是许多雇员不得不戒烟或者减少吸烟量。

4)When you apply for a job, the first thing the employer sees is your resume.当你申请职位时，雇主首先看到你的履历。

5)When you find yourself often upset about small matters, you’d better

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cultivate a hobby.你如果发现自己常为一些小事烦恼，你最好培养一种兴趣爱好。

泛读text8 1）Those who expect to have a good command of English within a few months should bear in mind that there is no short cut in language learning.那些指望在几个月内就掌握英语的人应该记住，语言学习没有捷径可走。

2)It’s a great idea to stay overnight at your house, but I had better talk it over with my parents in case they don’t agree.在你家过夜是个好主意，但是我最好还是跟我父母商量一下，以防他们不同意。

3)He advised me to make sure that the second-hand car was in good condition before I made a decision to buy it.他忠告我在决定买那辆二手车前先弄清楚车况是否良好。

4)If you don’t cut in half the numbers of the courses you’re going to take next semester, I’m sure you will be weighed down.如果你不把下学期要选的课程门数减半，我肯定到时你会累垮。

5.As for my house in the countryside, I only live there every summer;I don’t intend to move in for good.至于我在乡下的那套房子，我只是每年夏天去住一下，并不打算永久迁人。

泛读text19

1)Employees hate seeing their boss walking in and out of their office without even giving them a glance

雇员们最讨厌看见老板进进出出办公室二不屑看他们一眼。

2)If we stay up till three in the morning, we’ll be able to hear the American election results.如果我们熬到凌晨3点，就能听到美国大选的结果。3)A policeman has to know as much law as a professional lawyer.He should know what actions are crimes and what evidence he should gather to prove the crimes in courts.一名警察必须像一位职业律师一样通晓法律。

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他应当知道什么行为是犯罪，他应当收集什么样的证据在法庭上证实这些罪行。

4)Your father is talking business with his colleagues in the study.So don’t bother him.你父亲在书房里和他的同事谈正事，请不要打捞他。5)Mary and I are good friends.We can read each other’s minds and know each other’s deepest secrets.玛丽和我是好朋友。我们能看出彼此的心事，并知道对方心中深藏的秘密。

6)We have to increase our sales one way or another.We can sell our sportswear through big department stores and supermarkets instead of the small, specialist shops.无论如何我们得扩大营销量。我们可以通过大百货商场和超市而不是小的专卖店来出售我们的运动服。

泛读text24 1)Each day there are a good number of people on their way to somewhere around the world.Some are travelling for pleasure, while others on business.每天都有很多人到世界各地旅行。有的外出游玩，有的因公出差。

2)When we were travelling in Europe, we usually rode in the train from one country to another.我们在欧洲旅行的时候，通常都是乘火车从一个国家到另一个国家。

3)He drew me a map to make sure I could easily find his apartment.为了确保我能轻松的找到他住的公寓，他给我画了张地图。

4)It’s good manners to tip a waiter or waitress for the service you have received when you dine out.在外用餐的时候，为你所得到的服务而付给服务生一些小费是一种礼貌。

5)The worst thing about working in the shop is that you’re on your feet all day.商店里工作最让人受不了的是你得整天站着。

6高栋

第五篇：英语翻译

英译中

1.At the foot of the Mt.Huangshan(黄山), in the bend of Xin’an River(新安江), lies the beautiful mountain town called “Tunxi”(“屯溪”).在黄山脚下，新安江湾，坐落着一个美丽的山镇“屯溪”。

2.The Old Street of Tunxi(屯溪老街)is located in the old city.The street starts in the west at Zhenhai Bridge(镇海桥), a stone arch bridge built during the Ming Dynasty, and ends in the east at the Memorial Archway(牌坊碑).Its total length is about 1.5km and the street is laid with slab stones(用石板铺成).屯溪老街位于老街旧城，西起明代修建的石拱桥镇海桥，东止牌坊碑，全长1.5公里。街道全部用石板铺成。

3.There are hundreds of old but well preserved rows of shops, evoking a bygone era in buildings that are simple and elegant(淡雅古朴).The shops, workshops and residences have continued to maintain the special layout of ancient stores such as shop in the front and workshop or house in the back(前店后坊、前店后户).街道两旁是数百家店铺，鳞次栉比，保存完好，透溢出一股过去那种淡雅古朴的建筑风韵。店铺、仓库和居所仍然保持了古代商铺那种前店后坊、前店后户的特殊结构。

4.Situated at the confluence(交汇处)of the Dongting Lake(洞庭湖)and the Yangtze River(长江)in the north-eastern Hunan Province, Yueyang is a celebrated ancient city of culture.It has been known for “the waters of Dongting are well-known across the land;the tower of Yueyang is simply beyond compare”(“洞庭天下水，岳阳天下楼”)to the world.岳阳位于湖南省东北部，洞庭湖与长江交汇处，是一座文化古城，素有“洞庭天下水，岳阳天下楼”之美誉。

5.Yueyang Tower stands on the west gate of the old city.It is a three-story wooden structure(纯木结构建筑), 19 meters tall, with upturned eaves and a helmet shaped roof(飞檐盔顶), supported by four pillars.The structure is a unique combination of artistic taste, mechanics, architecture, and craftsmanship.After you ascend the tower you will have a spectacular view of the Dongting Lake.岳阳楼矗立在老城的西城门上，是一座三层纯木结构建筑，由4根大柱子支撑，有19米高，飞檐盔顶，工艺独特，造型精美。登楼可以欣赏美丽的洞庭风光。

6.The predecessor(前身)of Yueyang Tower was a structure built By Lu Su(鲁肃)in the Three Kingdoms Period(三国时期)for reviewing military parades.It was expanded into a tower in 716 by Zhang Shuo(张说)and given its present name.岳阳楼的前身是三国时期鲁肃修建的阅兵台。公元716年，张说在此扩建成楼，并命名为岳阳楼。

7、The snow scene of the West Lake enjoyed very high praise, especially the view of “melting snow at broken bridge”(“断桥残雪”)is unique in the winter of the West Lake.西湖雪景最是为人称道，而“断桥残雪”又为西湖冬季的一处独特景观。

8.Why it is called as “malting snow on the broken bridge”, there are different sayings(众说纷纭).One of them is that it snows almost every winter in Hangzhou.“断桥残雪”得名由来，众说纷纭。一说每至冬令时节，杭州必会白雪皑皑。

9.When the sun comes out after snowfall, the snow on the sunny side of the bridge(桥阳面)melts first, while the snow on the shady side still lingers.每当瑞雪初晴，桥阳面冰雪消融，而桥阴面仍然玉砌银铺。

10.Zhouzhuang Town(周庄镇)is located 38 kilometers southeast of Suzhou City，33 kilometers southwest of Kunshan City(昆山市).With a history of more than 900 years, it is just like a pearl set near the bank of Dianshan Lake(淀山湖).周庄镇位于苏州城东南38公里，昆山市境内西南33公里，宛如一颗灿烂明珠镶嵌在淀山湖畔，已有九百余年的历史。

11.The river course of the town takes the shape of Chinese Character “#”(呈井字型).Houses are all built along the river.Over sixty percent of dwelling-houses out of almost one thousand were built in the Ming or Qing dynasties.古镇区内河道呈井字型，民居依河筑屋，依水成街。镇上近千户人家明清建筑占百分之六十以上。

12.Over the river are 14 bridges built in the Yuan, Ming and Qing dynasties, among which there is a unique bridge in China-Fu’an Bridge(富安桥)and the world famous Double Bridge(双桥).河道上横跨14座建于元、明、清代的古桥梁，其中有国内仅存的富安桥和闻名中外的双桥。

13.The Zhang’s Residence was built by Xu Kui’s descendants.The folk sayings that “The sedans enter the front door while boats pass through the house” define its architectural characteristics.徐逵后裔(descendants)建有张厅(The Zhang’s Residence)，民间所说“轿从前门进，船从家中过”(“The sedans enter the front door while boats pass through the house”)生动形象地描绘了其建筑特色。

14.The Shen’s Residence which has 7 courtyards with 5 doors was built by Shen Wansan’s descendants.In addition, there is Ye Chucang’s Former Residence.沈万山(Shen Wansan)后裔建有七进五门楼的沈厅(The Shen’s Residence), 这里还有叶楚伧故居(Ye Chucang’s Former Residence)等。

15.Mt.Huangshan has all the charm of landscape in China while Zhouzhuang boasts all the beautiful features of Chinese water town.Zhouzhuang is worth of the fame as the “first water town in China.”

黄山集中国山川之美，周庄集中国水乡之美。周庄被誉为“中国第一水乡”(the “first water town in China”)，名不虚传。

16.Mt.Taishan is located in the center of Shandong Province spanning(跨越)the cities of Taian(泰安)and Jinan(济南), extending for total area of 250 kilometers.泰山位于山东省中部，跨越泰安、济南两市。总面积250平方公里。

17.It boasts of a wealth of natural legacies(自然遗产).A large number of scenic spots were given names since ancient times.They include 112 peaks, 98 precipitous ridges, 18 rock caves, 58 odd shaped rocks, 102 streams and valleys, 56 pools and waterfalls, 64 springs.她拥有丰富的自然遗产。景区内自古命名的山峰112座，崖岭98座，岩洞18处，奇石58块，溪谷102条，潭池瀑布56处，山泉64处。

18.There are 989 species of plants falling into 114 families, and vegetation coverage(植被覆盖率)of 79.9 percent.泰山共有植物144科，989种，植被覆盖率为79.9％。

19.Mt.Qingcheng(青城山)is situated 63 kilometers west of Chengdu(成都).Characterized by its secluded and quiet environment, the scenic area is surrounded by ring-shaped peaks(群峰环绕).青城山坐落于成都市西郊63公里处，群峰环绕，环境幽静，尽显清幽本色。

20.It enjoys equal fame for steepness with Jianmen(剑门), for elegance with Mt.Emei(峨眉)and for grandeur with Kuimen(夔门).It has been widely acclaimed as the “most secluded mountain under the heaven”(“青城天下幽”).青城山之幽，与剑门之险，峨眉之秀，夔门之雄齐名，素有“青城天下幽”之美誉。

21.In Chinese Qingcheng literally means “green city”(“绿色的城郭”).Mt.Qingcheng gets its name because the main scenic spots such as the Tianshi Cave(天师洞)are all surrounded by 36 mountain peaks with their forests of lush evergreen trees encircling each spot like a city wall.青城山顾名思义，意为“绿色的城郭”，其主要景点如天师洞青山环列，树木葱翠，三十六座山峰层峦迭嶂，状若城郭，故此得名。

中译英

1.屯溪老街多数房屋仅为三层，具有鲜明的徽派建筑特色：白粉墻、小青瓦、雕梁画栋。

Most of the buildings are only three stories high in the Old Street of Tunxi.They are decorated with white walls, small green tiles, wood carvings in the distinct Hui style.2.老街是一条商业步行街。安徽、江浙、福建的商人在此聚集，摩肩接踵，一派“清明上河图”的景象。

The Old Street is a commercial street that is only for pedestrians.The merchants from Anhui, Zhejiang, Jiangxi, and Fujian provinces jostle each other in a crowd that resembles the “Along the River During the Qingming Festival”.3.一位西欧建筑家到老街时说，在这里他找到了“东方古罗马”。

An ancient Western-European architect once visited the Old Street and said that he had found “the Eastern Ancient Rome.”

4.1044年，宋代官员滕子京谪守巴陵郡，重修了岳阳楼，并于翌年请当时著名的政治家、文学家范仲淹撰文以记之。

In 1044, Teng Zijing, a Song Dynasty official, was banished to Baling Prefecture and renovated the tower.The following year he asked Fan Zhongyan, a well-known statesman and man of letters of the time, to write an essay to mark the renovated tower.5.这篇名为《岳阳楼记》的文章语言精美，思想深邃，其文学成就无以伦比，因而名扬四方。

The essay entitled Notes on Yueyang Tower, is considered matchless in literary achievement and profound thought, has made the theme of his writing famous far and wide.6.文中一幅对子“先天下这忧而忧，后天下之乐而乐”为每个中国人所熟悉。

One couplet in the essay, “Be concerned before anyone else becomes concerned;enjoy yourself only after everyone else finds enjoyment.” has become familiar to every Chinese

7.从附近小山上极目远眺，那小桥好似桥断一般。

Looked at a distance or from a nearby hill, the little bridge appears to be broken.8.待到冬日雪霁，伫立桥头，放眼四望，远山银装素裹，更加妩媚迷人，是欣赏西湖雪景之佳地。

On fine winter days after a snow, you may stand on the bridge to feast your eyes on the snow scene far and near.Distant hills, clad in white, grow more enchanting.It is a best venue for you to watch the snow scene of the West Lake.9.而中国民间传说“白蛇传”又为断桥景物增添了些许浪漫色彩。

The Chinese folk story “The Tale of White Snake” brings the broken bridge some romance.10.泰山古称岱山(Daishan)，春秋时期被尊为(revered as)东岳(East Sacred Mountain)。其山势磅礴雄伟，峰峦突兀峻拔(abruptly rising)，景色壮丽。

Mt.Taishan was known in ancient times as Daishan and revered as the East Sacred Mountain in the Spring and Autumn Period.It presents the loftiness and grandeur with abruptly rising majestic peaks and crests.The sceneries are spectacular.11.中国历代帝王秦始皇、汉武帝、唐玄宗、清帝乾隆等均曾到泰山封禅(hold grand sacrificial ceremonies)，历代七十二君主到此祭告天地(offer sacrifices to heaven and earth)。

Many Chinese emperors including Qin Shihuang, Wu Di of the Han Dynasty, Xuan Zong of the Tang Dynasty and Qian Long of the Qing Dynasty held grand sacrificial ceremonies on its summit.All through the dynasties 72 emperors had come here to offer sacrifices to heaven and earth.12.风景区拥有延续数千年的历史文化遗产。现有古建筑群22处，古遗址97处，历代碑碣(commemorative stone tablets)819块，历代刻石(inscribed rocks)1800余处。

With Cultural legacies handing down through thousands of years, the scenic area houses 22 groups of ancient architectures, 97 ancient remains, 819 commemorative stone tablets and 1,800 inscribed rocks.13.青城山位于四川省西部，群峰环绕，清幽隐逸(tranquil and secluded)，林木清幽，是著名的旅游景点和避暑胜地(summer resort)。

The ring-shaped hills, tranquil and secluded, covered with luxuriant vegetation, make Mt.Qingcheng in the western part of Sichuan Province, a famous tourist site and summer resort.14.作为一座道教名山(a famous Taoist mountain)，道教的发祥地和道教发展的重要基地，青城山已有两千多年的历史了。青城山以其清幽的环境和其在道教中的重要性而独具一格(unique)。

As the birthplace of Taoism and an important base of Taoism development, it has been a famous Taoist mountain for almost 2000 years.Mt.Qingching is unique for its secluded environment and for its Taoist significance.15.1982年，青城山被国务院(State Council)评定为全国首批重点风景名胜区(China National Key Tourist Resort)。2000年，青城山和都江堰(Dujiangyan Irrigation Project)联名被联合国教科文组织(UNESCO)列入世界文化遗产名录(List of World Cultural Heritage)。

In 1982, it was ratified as one of first group of China National Key Tourist Resorts by the State Council.In 2000, together with the Dujiangyan Irrigation Project, it was inscribed on the List of World Cultural Heritage by UNESCO.