第一篇：高级英语复习
Death of a pig
1.It is tragedy enacted on most farms with perfect fidelity to the original script.The murder, being premeditated, is in the first degree but is quick and skillful, and the smoked bacon and ham provide a ceremonial ending whose fitness is seldom questioned.2.A pig couldn’t ask for anything better-or none has, at any rate.3.…and when a pig(or a child)refuses supper a chill wave of fear runs through any household, or ice-household.4.you could see him down there at all hours, his white face parting the grass along the fence as he wobbled and stumbled about, his stethoscope dangling-a happy quack, writing his villainous prescriptions and grinning his corrosive grin.5.When the enema bag appeared, and the bucket of warm suds, his happiness was complete, and he managed to squeeze his enormous body between the two lowest rails of the yard and then assumed full charge of the irrigation.6.…ours was a businesslike procession, with Fred, the dishonorable pallbearer, staggering along in the rear, his preserve bereavement showing in every seam in his face;and the post-mortem performed handily and swiftly right at the edge of the grave, so that the inwards that had caused the pig’s death precede him into the ground and he lay at last resting squarely on the cause of his undoing.7...and the premature expiration of a pig is, I soon discovered, a departure which the community marks solemnly on its calendar, a sorrow in which it feels fully involved.8.I have written this account in penitence and in grief, as a man who failed to raise his pig, and to explain my deviation from the classic course of so many raised pigs.9.The graves in the woods is unmarked, but Fred can direst the mourner to it unerringly and with immense good will, and I know he and I shall often revisit it, singly and together, in seasons of reflection and despair, on flagless memorial days of our own choosing.翻译
10.He stood his ground, sucking slightly at the residue of oil;a few drops leaked out of his lips while his wicked eyes, shaded by their coy little lashes, turned on me in his disgust and hatred.它站稳身子，轻轻最了最残留的蓖麻油：有几滴蓖麻油从它唇上滴下来，它狡黠的双眼转向我，在纤细的睫毛遮挡下，充满了厌恶与怨恨。
11.we had been having an unreasonable spell of weather –hot, close days, with the fog shutting in every night, scaling for a few hours in mid-day, then creeping back again at dark, drifting in first over the trees on the point, then suddenly blowing across the field, blotting out theworld and taking possession of houses, men, and animals.一段时间以来，气候始终很怪异—白天又闷又热，夜晚雾气沉沉，中午前后有几个小时雾气散开，随后又随夜幕潜入，它先是浮动在树梢上，募地就吹向原野，笼罩世界，吞噬了房舍，人和畜生。
12.with very small, timid pigs, weanlings, this ruse is often quite successful and will encourage them to eat;but with a large, sick pig the ruse is senseless and the sound I made must have made him feel, if anything, more miserable.这个把戏，对那些羞怯的小猪，刚断奶的幼崽很管用，往往就能鼓动它们进食，但对一头病中的大猪，却毫无意义。我的啧啧声，如果还有作用，怕也只是让它觉得更加悲惨。
13.from the lustiness of a healthy pig man derives a feeling of personal lustiness;the stuff that goes into the trough and is received with such enthusiasm is am earnest of some later feast of his own, and when this suddenly comes to an end and the food lies stale and untouched, souring in the sun, the pig’s imbalance becomes the man’s, vicariously, and life seems insecure, displaced, transitory.健康的猪精神气儿十足，人能从中感觉到自己的健旺，倒入食槽的饲料给它开心地吃干净，预示着自己今后的盛宴也有了着落，一旦这一切突然停滞，饲料放在那里变了味儿，原封不动地在太阳下馊掉，猪的失调就转换成了人的失调，生活似乎从此变得捉摸不定，紊乱无着，让人难以把握。
14.The pig’s lot and mine were inextricably bound now, as though the rubber tube were the silver cord.From then until the time of his death I held the pig steadily in the bowl of my mind;the task of trying to deliver him from his misery became a strong obsession.His suffering soon became the embodiment of all earthly wretchedness.现在这头猪的命运与我的命运紧紧地联系在一起，就像胶皮管与胶带纠缠在一起。从这一刻开始直到它死，我心中再也抛不开它，我魔怔了一般，只想如何来解除它的痛苦。它的不幸很快成了世界一切苦难的象征。
15.The awakening had been violent and I minded it all the more because I knew that what could be true of my pig could be true also of the rest of my tidy world.I tried to put this distasteful idea from me, but it kept recurring.此番觉醒来势迅猛，想到发生在猪身上的事，同样也会发生在我那本来有条有理的小天地的其他地方，更令我难以释怀。我努力打消这种讨厌的想法，但它去而复来。
16.…all of us working in darkness and in comfort, working with the instinctive
teamwork induced by emergency conditions, the pig unprotesting, the house shadowy, protesting, intimate.大家都在暗夜中安祥地忙碌，突发事件激发了我们本能的协作精神，猪不吵不闹，房舍隐在朦胧中，警醒而又亲切。
17.everything about this last scene seemed overwritten-dismal sky, the shabby
woods, the imminence of rain, the worm(legendary bedfellow of the dead), the apple(conventional garnish of a pig)
这最后一幕的每件事。似乎都给人写滥了—灰暗的天空，荒凉的丛林，迫近的阴雨，蚯蚓（传说中与尸体作伴的），苹果（烤猪是常用作点缀的）
Inaugural Address
1.For man holds in his mortal hands the power to abolish all forms of human
poverty and all forms of human life.2.… unwilling to witness or permit the slow undoing of those human rights…
3.to those peoples in the huts and villages of half the globe struggling to break the
bonds of mass misery, we pledge our best efforts to help them help themselves…
4.But this peaceful revolution of hope cannot become the prey of hostile powers.5.and let every other power know that this hemisphere intends to remain the master
of its own house.6.…before the dark powers of destruction unleashed by science engulf all
humanity in planned or accidental self-destruction.7.…yet both racing to alter the uncertain balance of terror that stays the hand of
mankind’s final war.8.…civility is not a sign of weakness, and sincerity is always subject to proof.9.let both sides seek to invoke the wonders of science instead of its terrors
10.…each generation of Americans has been summoned to give testimony to its
national loyalty.翻译
11.We observe today not a victory of party but a celebration of
freedom-symbolizing an end as well as beginning-signifying renewal as well as change.12.United, there is little we cannot do in a host of cooperative ventures.Divided ,there is little we can do-for we dare not meet a powerful challenge at odds and
split asunder.13.…one form of colonial control shall not have passed away merely to be replaced by a far more iron tyranny.14.…and to remember that, in the past, those who foolishly sought power by riding the back of the tiger ended up inside.15...we renew our pledge of support-to prevent it from becoming merely a forum for invective-to strengthen its shield of the new and the weak-and to enlarge the area in which its writ may run.16.For only when our arms are sufficient beyond doubt can we certain beyond doubt that they will never be employed.17.Let us never negotiate out of fear.But let us never fear to negotiate.我们不会由于恐惧而去谈判：但是我们永远不畏惧谈判。
18.And if a beachhead of cooperation may push back the jungles of suspicion.如果小小的一点合作能驱散深深的猜疑。
19.In your hands, my fellow citizens, more than mine, will rest the final success and failure of our course.同胞们，我们事业的最终成败不是掌握在我的手中，而是掌握在你们手中。
20.Ask not what your country can do for you-ask what you can do for your country.不要问你的国家能为你做什么-首先要问你能为你的国家做什么
A Rose for Emily
1.But garages and cotton gins had encroached and obliterated even the august names of that neighborhood;
2.Not that Miss Emily would have accepted charity.3.”just-as if a man-any man-could keep a kitchen properly,” the ladies said…
What the ladies said meant that they did not in the least believe a man, any man, could keep a kitchen properly.It was another link between the gross, teeming world and the high and mighty Griersons.The Griersons regarded themselves as very important and the outside world as vulgar and full of people inferior to them.They belonged to two entirely different worlds.However, the complaints about smell served as a link between the two different worlds and compelled Miss Emily to deal with the outside world.The next day he received two more complaints, one from a man who came in diffident deprecation
The next day the mayor received two more complaints.One of them was from a man who came and pleaded to the mayor in a shy and timid way.6.People in our town, remembering how old lady Wyatt, her great-aunt, had gone completely crazy at last, believed that the Griersons held themselves a little too high for what they really were.People in the town fell that the Grierson family regarded themselves more important
than they really deserved to be.The fact that Miss Emily’s great-aunt, old lady Wyatt, had gone crazy had to do with this blind, excessive self-importance.7.Now she too would know the old thrill and the old despair of a penny more or less.Ordinary people often become excited or worried when they get a penny more or a penny less.Being poor, now she would learn to appreciate the value of money like other people in the town.8.But there were still others, older people, who said that even grief could not cause a real lady to forget noblesse oblige-without calling it noblesse oblige.9.We were glad because the two female cousins were even more Grierson than Miss Emily had ever been.10..…and the very old men…confusing time with its mathematical progression, as the old do, to whom all the past is not a diminishing road but, instead, a huge meadow which no winter ever quite touches, divided from them now by the narrow bottle-neck of the most recent decade of years.翻译
11.When Miss Emily Grierson died, our whole town went to her funeral: the men through a sort of respectful affection for a fallen monument, the women mostly out of curiosity to see the inside of her house, which no one save an old man-servant--a combined gardener and cook--had seen in at least ten years.=
12.And now Miss Emily had gone to join the representatives of those august names where they lay in the cedar-bemused cemetery among the ranked and anonymous graves of Union and Confederate soldiers who fell at the battle of Jefferson.13.Alive, Miss Emily had been a tradition, a duty, and a care;a sort of hereditary obligation upon the town.埃米莉在世时，一直是传统的化身，履行责任和给予关照的对象，这是全镇人沿袭下来的一种义务…
14.They were admitted by the old Negro into a dim hall from which a stairway mounted into still more shadow.接待他们的是那个黑人男仆，他们来到阴暗的门厅，厅里的楼梯通往光线更加一男的楼上
15… and when they sat down, a faint dust rose sluggishly about their thighs, spinning with slow motes in the single sunray
他们落座时，一股细细的灰尘在大腿周围慢慢扬起，在射进的唯一一缕阳光中，与尘粒一起缓缓地旋转着。
16.Her skeleton was small and spare;perhaps that was why what would have been merely plumpness in another was obesity in her.因为她的骨架小，换了别人只是有点富态，而到她身上就显得肥胖了。
17.So the next night, after midnight, four men crossed Miss Emily's lawn and slunk about the house like burglars, sniffing along the base of the brickwork and at the cellar openings while one of them performed a regular sowing motion with his hand out of a sack slung from his shoulder.18.They had not even been represented at the funeral.19.Miss Emily just stared at him, her head tilted back in order to look him eye for eye, until he looked away and went and got the arsenic and wrapped it up.20.Now and then we would see her in one of the downstairs windows--she had evidently shut up the top floor of the house--like the carven torso of an idol in a niche, looking or not looking at us, we could never tell which.
第二篇：高级英语复习笔记及讲解2
本资料来自英语自考网http://www.xiexiebang.completed by the end of this month（in）one way or another.不管用什么方式，这个项目必须在这个月底结束。
b.batten on ： thrive，or prosper，or live in luxury（on）（esp.at the expoense of others）（靠他人牺牲而）兴旺，过奢侈的生活，（损人）肥饱私囊
13.Some of us find this distasteful-an undignified kind of life.distasteful ： disagreeable ； unpleasant 讨厌的，令人不愉快的。
如：Jazz is distasteful to me.我讨厌爵士乐。（爵士乐不合我的口味）
14.But for the poor in spirit，with low levels of both energy and pride，it may be the least intolerable choice available.avaible ： ready for use ； readily obtainable
a.（立即）可利用的；可得到的。
如：employ all means available 采用一切可能的方法。
The dress is available in all sizes.这种款式的服装大小尺寸都有。
b.（人）有空的。
如：I‘ll be available tomorrow morning.我明天早上有空。
15.This strategy has ancient antecedents.antecedent ： preceding thing or circumstance，esp.（pl.）past history of a person 前事，前情；
（复数）身世，经历，人的过去历史。
如； a woman of shady antecedent 一个来历可疑的女人
16.„„ that is，the city，with all its ugliness and tension.tension ： mental strain 紧张。
英语自考网www.xiexiebang.come short of，become exhausted 用完。
如； We ran out of petrol the other day.那一天我们汽油用光了。
We are running out of time.我们已经没有时间了。
19.Plot a Revolution
plot ： plan secretly 密谋。
如：They plotted how to kill him.他们密谋如何杀死他。
The criminals were plotting to rob the bank.犯罪密谋抢银行。
20.„„ those who have no patience with the tedious workings of the democratic process and who believe that the institytion can only be changed by force.a.tedious ： long and tiresome 冗长乏味的。
如：a tedious lecture 冗长的演讲；tedious work 乏味的工作
b.working（s）： action，operation 工作，运作。
如：the workings of the mind，the workings of the nature 自然的运作
21.To them it offers a romantic appeal，usually symbolized by some dashing and charismatic figure.a.a romantic appeal ： appeal n.： the power to attract the mind or emotions 吸引力。
如：Such life has no appeal for me.这种生活对我没有吸引力。
That sort of music has lost its appeal for me.这种音乐已经失去了对我的吸引力。
v.appeal to ： 吸引。
如：Does the menu appeal to me？ 菜单吸引我了吗？
英语自考网www.xiexiebang.come off，„„
come off ： happen，occur 发生。
如：The invasion came off last week.入侵是上星期发生的。
To be effective or successful 生效，成功。
如：She didn‘t come off well in the interview.她的面试不很成功。
24.I am not，of course，suggesting that revolutions accomplish nothing.accomplish ： bring to a successful conclusion ； achievement 完成。
如：accomplish something / a great deal / miracles 实现某种目标/取得很大成就/实现奇迹
accomplish ： skilled，expert 熟练的，内行的。
如：an accomplish golf player 技术精湛的高尔夫运动员
accomplishment（s）修养，才艺。
如：a woman of many accomplishment 多才多艺的女人
25.For at best their victory never dawns on the shining new world they had dreamed of，cleansed of all human meanness.cleanse ： make clean 清洗。
如：She cleansed the wound with alcohol.她用酒精清洗伤口。
cleanse sin from the soul = cleanse the soul of sin 清洗灵魂的罪恶
26.At first glance，this course is far from inviting.inviting ： temptingly attractive 诱人的。
如：an inviting smile 迷人的微笑/an inviting dish 诱人的菜肴
27.It depends on the exasperting and uncertain instruments of persuasion „„
exasperate ： annoy extremely 令人怒不可遏
英语自考网www.xiexiebang.come into view in indistint and enlarged form 忽隐忽现。
如：The iceberg loomed out of the mist.冰山在迷雾中忽隐忽现。
Dangers are looming ahead.危险阴森森地逼近。
30.„„ of coping with war in unfamiliar guises.guise ： a false or assumed appearance or disguise 外貌，伪装。
如：an old idea in a new guise 老观念新面貌（新瓶装旧酒）
in the guise of 打扮成„„的样子。
如：the king in the guise of a beggar 装扮成乞丐的国王
under the guise of 以„„为借口。
如：under the guise of friendship 以友谊为幌子
31.It dawned on us rather suddenly that „„
dawn on ： begin to be known，or realized 常用先行词it，表示“明白过来”。
如：It has slowly dawned upon me that he will not lend a helping hand to us when we are in trouble.我慢慢明白，当我们碰到麻烦的时候，他是不会伸出援手的。
英语自考网www.absee.net以优质资料及高效的访问速度，为大家提供最新自考信息，祝愿大家早日毕业!
第三篇：高级财务管理复习
高级财务管理复习整理：
题型：选择题（单选1’x10；多选2’x5）简述题（10’x2）案例题（20’x2）计算题（10’x2）
简述题范围：
1.企业集团财务管理的特点
a． 企业集团财务管理主体复杂化
b． 企业集团内部的财务管理同时带有强制性和非强制性
c． 企业集团财务管理的基础是控制
d． 企业集团财务管理更加突出战略性
2.企业集团财务管理体制有哪些类型？各自的优缺点是什么？
类型：集权型财务管理体制；分权型财务管理体制；混合型财务管理体制
集权型财务管理体制：
优点：a财务管理效率较高，企业信息可较充分纵向流通，利于在重大事项上果断决策b有利于母公司发挥财务调控职能，便于整体协调，提高资源利用效率
c通过集体产品结构组织结构的整体优化，利于降低成本和统一调度资金 缺点：a因决策信息不灵带来的低效率
b制约了子公司理财的积极性和创造性
c不利于母公司专心从事战略管理
分权型财务管理体制：
优点：a企业集团高层能集中时间精力于最重要的战略决策
b子公司拥有充分理财权，财务决策周期短，应付市场变化能力强
c利于激发成员单位的工作热情和创造性，提高经济效益
缺点：a易导致各自为政，不利于整体资源的优化配置，难产生财务协同效应
b难以统一指挥，导致信息分散化和不对称，重大事项决策速度变缓
c监管难以到位，易导致经济活动不规范等问题
混合型财务管理体制
优点：利于综合吸收集权和分权的优点，克服或最大限度消除过度集分权的弊端 缺点：母公司往往会造成管理链条较长，相关监督成本高，且集分权尺度难以把握
3.中小企业财务管理的特点
a中小企业的内部管理基础普遍较弱
b中小企业的抗风险能力较弱，信用等级较低
c中小企业的资本规模有限
d中小企业的融资渠道相对有限
e中小企业对管理者约束较多
4．中小企业在制定投资战略时应考虑哪些因素？
a企业整体发展战略b企业所处生命周期
c企业所处行业发展前景d企业管理层的风险偏好
5.智力资本和无形资产的区别？
a智力资本是企业拥有或控制的，能够通过企业管理机制激发，对企业价值的创造和持续竞争优势的构建起关键作用的动态性知识和能力总和。
b无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。
c智力资本是一种潜在的、无形的、动态的、能够带来价值增值的价值，是企业真正的市场价值与账面价值的差距，是物质资本与非物质资本的合成。无形资产的价值体现在具有可度量的为组织创造经济利益的能力上。
d智力资本和无形资产的根本区别在于资产价值测量和资产减损两个方面。
6.智力资本的企业价值创造特征是什么？
a价值创造的多元增值性b价值创造的延续性
c价值创造的创新性d价值创造的难以衡量性
7.财务危机的特征和成因是什么？
成因：a企业经营风险和经营不善引发的财务危机
B财务风险和财务管理事务导致的财务危机
c 外部环境因素导致的财务危机
特征：客观积累性；突发性；多样性；灾难性；可预见性；可逆性
8.通货膨胀对企业财务管理的影响有哪些？
通货膨胀是指，由于流通中货币的供过于求导致货币贬值，大多数商品和劳务价格持续不可逆上涨的现象，其对企业财务管理的影响如下：
A对筹资管理的影响
是筹资渠道受到多方限制
提升资本成本
增加企业资金需求量
影响筹资方式选择
影响筹资政策
外部筹资额的估算
B对投资管理的影响
对现金流的影响1.造成的虚假税后经营利润 2.折旧跟摊销不真实
C 对营运资金的影响现金、应收账款、存货
D对财务报告的影响
资产负债表：对货币型项目的影响
对非货币性项目的影响
对利润表的影响
案例题范围：
1.企业集团内部转移价格的案例
A什么是内部转移价格
内部转移价格，又称划拨价格，是企业集团内部母公司与子公司、子公司与子公司之间，内部交易时相互约定转让中间产品所采取的结算价格。
B为什么要制定内部转移价格（内部转移价格的作用）
通过制定合理的内部转移价格，就可以调节内部供求双方的利益，明确和落实各方的经济责任
集团企业可以根据整体的发展战略，以各种方式进行资金的内部调度
降低集团整体的税收负担，去取得避税效应
C怎样制定内部转移价格（制定原则）
·集团整体利润最大化原则·激励原则
·相对稳定、定期调整的原则·公平性原则
D怎样让内部转移价格更好服务于企业（运用）
·减轻税负。如:跨国公司可通过其设在其避税地的子公司低价收购，高价卖出，尽管货
物和款项均不经过避税地，但账面上的这次周转就使销售该批货物的子公司因为“低价”出售而无盈利，而购买该批货物的子公司则因“高价”购买亦无盈利，而设在避税地的子公司则取得了双方收益，从而实现了减轻整体税负的目的。
E内部转移价格形式（以市场为基础的转移定价法；以成本为基础的转移定价法（完全
成本法、标准成本加成法、边际成本法）；双重定价法）
2.企业集团多元化战略案例
多元化经营，是指一个企业在两个或更多的行业从事经营活动，主要是同时向不同的行业市场提供产品或服务。多元化战略一般可分为四类：技术相关型；市场相关型；市场技术相关型；非相关型
A企业采用多元化战略的动因
·分散经营风险；获得协同效应；稳定企业收益；扩大规模，增强内部融资能力；扩大
企业的市场权利；实行战略转移，培育新的经济增长点；市场需求饱和等等
B 多元化战略与企业核心竞争力
·一个企业的长期发展取决于其是否拥有核心竞争力。一般来说，企业核心竞争力的形成同企业所从事的经营领域有密切的关系。所以，实行专业化经营将主要精力集中于最熟悉、最具实力的经营领域，是增强企业核心竞争力的最有效途径。
·在专业化的基础上实行多元化，在多元化的基础上进一步增强专业化，争取在多个
领域形成专业化经营的优势，并利用多领域发展的条件降低风险、形成更强的核心竞争力，是企业进行多元化战略的正确选择
C多元化战略与企业价值
3.美孚平衡计分卡的案例
A平衡计分卡的特点
·是一种绩效评价系统·是一种战略管理工具
·是一种沟通的工具·强调平衡的重要性
·强调因果关系的重要性
B平衡计分卡的缺点
·实施难度大·指标体系的建立较困难
·指标数量过多·各指标权重的分配较困难
·部分指标的量化工作难以落实·实施成本大
4.中小企业筹资之风险投资——同洲电子案例
A对于创业企业来说，快速发展需要哪些关键因素
·创业企业的特点：公司规模小；可用资源少；高度不确定性和高风险；
核心技术倚重性高
·决策力；思考力；执行力；沟通协调力
·技术；财务；资源；规模；市场；管理
B同洲电子的筹资决策为什么选择了风险投资方式
·创投机构可以为企业带来除去投入资金外的巨大的增值经济效益
·创投机构可以将政府资源和优质企业资源相结合，实现资源配置效率的最大化 ·创投机构商业网络发达，具有经验优势、文化优势、资源优势，对细分市场了解 C对创业企业和风险投资机构而言，其联合风险投资的意义分别表现在哪些方面
·联合风险投资,是指由两个或多个风险投资家在同时或先后为同一个高成长性创业企业提供股权资本,并为其提供经营管理和咨询服务,以期在被投资企业发展成熟后,通过股权转让获取中长期资本增值收益的投资行为。
·对创业企业而言，实现与风险投资机构的互补性，享用风险投资机构带来的资金、市场、管理、政府和社会资源等方面资源。（获得丰富的资金资源；提升市场开拓能力；促进管理规范；谋得长远发展；树立良好品牌信誉；形成管理协同）
·对风险投资机构而言，获得很好的投资项目，分散了市场风险，降低了管理成本，通过与企业的互补性增值服务产生价值溢出，最终获得巨大收益
D同洲电子通过联合风险投资获得了哪些关键资源
·资金、市场、技术、政府及社会资源等
计算题范围：
1.EVA（经济增加值）
经济增加值=调整后税后经营利润-加权平均资本成本x调整后的投入资本
经济增加值=税后经营利润（-股权资本比例x股权资本成本率+债权资本比例x债权资本
成本率）
2.财务预警模型、预警值
Z分数模型：Z=1.2X1+1.4X2+3.3X3+0.6X4+0.999X5
Z=破产风险指数X1=营运资本/总资产X2=留存收益/总资产
X3=息税前利润/总资产X4=所有者权益价值/总负债X5=销售额/总资产
2.675是破产企业与非破产企业的分界点
当Z>=2.99,破产概率为0.5%—10%，说明企业在短期内不会破产
当Z<=1.81破产概率为51%—100%，企业破产的可能性非常高
Z值介于1.81—2.99之间，破产概率为11%—50%，属于灰色区域，说明企业财务状况不稳定，难以估计企业破产可能性
3.相对估价法
A 市盈率法
目标企业每股价值=可比企业的平均市盈率*目标企业每股净利润
本期市盈率PE=
第四篇：英语高级口译翻译推荐复习材料范文
Secretary-General's remarks to the Memorial Ceremony in honour of those killed in the Haiti earthquake New York, 9 March 2010 联合国秘书长潘基文在纪念海地地震牺牲人员追悼会上的讲话 Excellencies, Dear colleagues, Dear friends, Above all, dear families of those to whom we sadly bid farewell: 各位来宾，亲爱的同事们，亲爱的朋友们，最重要的是，我们沉痛道别的人员的亲属们：
Let us begin by thanking the families and friends who have traveled far to be with us.To those who could not be here, please know that our hearts are with you.首先，我们要感谢不辞辛劳前来参加追悼会的亲属和朋友们，并对不能前来的亲属和朋友们说，我们与你们心心相连。
We are joined by duty stations around the world ? the men and women of our proud United Nations.Among them are the members of our UN mission in Haiti, who have carried on despite their pain and hardship.I thank Mr.Edmond Mulet and his courageous staff who are working tirelesslyfamilies and friends, colleagues and loved ones.他们从世界各个角落、各界各层来到海地。但他们却有一个共同的信念，这就是，坚信海地人民有更好的未来，而且怀着帮助海地人民建设这样一个未来的共同决心。现在，通过我们，也就是通过他们的家人和朋友、同事和亲近的人，这101人在这个大厅里最后相聚。
The world knew them as trusted diplomats, dedicated humanitarians and conscientious professionals.They were doctors and drivers, police officers and policy advisers, soldiers and lawyers, each contributing to the mission, each in his or her own way.对于世界而言，他们是值得信赖的外交官，乐于奉献的人道主义工作者，有良知的专业人员。他们是医生和司机、警官和政策顾问、士兵和律师，每个人都以自己的方式为执行特派任务做贡献。
To us they were even more.We knew them, very personally.We knew their smiles, their songs, their dreams.Now we cannot forget the last email, the last conversation, the last meal together, the last au revoir.Their words echo: “Don't worry about me.This is where I need to be.” 对我们而言，他们远远不止是这些。我们彼此相识相知。我们记得他们的音容笑貌，他们的歌声，他们的梦想。我们怎能忘记他们发出的最后电邮，与他们的最后交谈，与他们的最后聚餐，与他们最后一次道别。他们道别的话语仍然在耳边回响：―不要为我担忧。这正是我应去的地方。‖
At the United Nations, we don't simply share office space;we share a passion for a better world.So it is no surprise that many of these 101 paths criss-crossed the globe through the years.In Cambodia and the DRC.Eritrea and East Timor.Kosovo and Sierra Leone.Whether they came to Haiti, or came from Haiti, they knew that hope shines in even the darkest corners.And so they chased the flame.Wherever they went, they carried the light of hope.And as they fulfilled their mission in Haiti, they illuminated a profound truth: Earthquakes are a force of nature, but people move the world.在联合国，我们共享的不仅是办公空间，我们还共享建设美好世界的热情。正因为如此，多年来，在这101人中，许多人的足迹遍布全球各地。在柬埔寨和刚果民主共和国，在厄立特里亚和东帝汶，在科索沃和塞拉利昂，处处可见他们的足迹。无论是来自其他国家，还是来自海地本土，他们都明白，即使在最黑暗的角落，也闪耀着希望。因此，他们奔着希望的火焰而去。他们走到哪里，就把希望的火炬带到那里。他们完成了在海地的任务，同时说明了一个深刻的道理：地震是一种自然力量，但推动世界的是人民。
Today, our hearts are heavy with a burden almost too difficult to bear.Yet perhaps like you, it is gratitude that I feel most of all.今天，我们心情沉重，几乎难以自拔。然而，我感触最深的是感激，这或许与你们的心情相同。
Gratitude to the international community for the spontaneous, whole-hearted and unstinting support in the face of this tragedy.我们感激国际社会在此悲痛时刻自发地、由衷地和慷慨地给予支持。
Gratitude to the rescue teams, aid workers, governments and NGOs [Non-Governmental Organizations] that rallied to our side, determined to help Haiti to recover and, in time, to ―build back better.‖
我们感激各国救援队、救援人员和政府支持我们，他们决心帮助海地复原，并在今后―重建，并建设得更好‖。Gratitude to the people of Haiti, for their strength, resilience and faith, the faith of human spirit, the spirit that burns in all of us today.我们感激海地人民，他们展现了毅力、韧劲和信念，这是人类精神信念，是今天在我们所有人心中燃烧的信念。I commend and appreciate the leadership of President [Ren閉 Preval and his Government and his people.Gratitude fills this chamber, profound thanks that our world and our lives were touched by the grace and nobility of these 101 UN heroes.这个大厅充满了感激之情。101位联合国英烈的人格魅力和崇高精神打动了世界，影响了我们的生活。我们深深感激他们。Ladies and gentlemen, 女士们，先生们，In life, we are measured by the company we keep.To those here today, let us know that this is our measure.This is the company we keep.To those we have lost, let us say: we will never forget you.We will carry on your work.与什么样的人为伍，是衡量我们人生的一大标杆。我们要对今天聚集在这里的各位说，他们就是标杆，就是我们与之为伍的榜样。我们要对牺牲的人员说，我们永远不会忘记你们。我们将继承你们的遗志。
In a moment we will read out their names, the roll call of highest honour.Look at their pictures.Look into their eyes.Remember their smiles and their dreams.Together we stand, in honour of the victims, and in deepest sympathy for the bereaved.接下来我们将宣读他们的名字，这是最高荣誉的点名仪式。请看看他们的遗照，请看看他们的眼神，请记住他们的笑貌和梦想。我们共同缅怀受难者，向难属表示最深刻的同情。May I now ask you to rise and join me in a minute of silence.Thank you.现在，我请大家起立，与我一道默哀一分钟
9、上海世博会将是探讨人类城市生活的盛会；是一曲以创新和融合为主旋律的交响乐；将成为人类文明的一次精彩对话。Shanghai Expo will be a feast of city life, a symphony of innovation and integration, and a dialogue of human civilization.a prudent monetary policy 稳健的货币政策
亚洲开发银行(Asian Development Bank)周二在其地区报告中警告称，亚洲发展中国家在外汇市场上的大规模干预，可能会导致经济危机再次爆发。
Asia's developing countries are risking a renewed economic crisis by intervening extensively in foreign exchange markets, the Asian Development Bank warned in its annual regional review on Tuesday.亚开行预计：今年亚洲发展中国家经济增长7.5%；随着特殊货币和财政政策效应减弱，2011增幅将微降至7.3%。亚开行向40多个发展中国家提供金融和技术援助。
The ADB, which gives financial and technical assistance to more than 40 developing countries, forecast economic growth of 7.5 per cent this year, moderating slightly to 7.3 per cent in 2011 as the impact of extraordinary monetary and fiscal policies dissipates.然而，亚开行表示，亚洲发展中国家为了保持或提高出口竞争力，对外汇市场进行广泛干预，此举可能危及该地区从全球金融危机中的强劲复苏。
However, the bank said the region's robust recovery from the global financial crisis could be put at risk by widespread intervention in the currency markets by countries seeking to maintain or improve export competitiveness.由亚开行首席经济学家李钟和(Jong-Wha Lee)负责编写的该报告表示，亚洲发展中国家复苏的速度和势头，加上大多数发达国家目前的低利率，推动了―巨额‖短期资本流入前者。
The review, overseen by ADB chief economist Jong-Wha Lee, said the speed and strength of the recovery in developing Asia, together with low interest rates in most developed countries, was prompting ―huge‖ short-term capital inflows.报告称：―鉴于（外汇市场上的）广泛干预和过多的流动性，亚洲各国可能出现实际汇率上涨和经济过热的情况。尤其是（干预可能导致）短期资本流入突然转向，这可能会破坏金融和经济稳定性，从而引发汇率和金融危机。‖
―Given extensive intervention combined with excessive liquidity, real exchange rate appreciation and economic overheating could follow.In particular, the sudden reversal of short-term capital flows [as a result of intervention] could endanger financial and economic stability and bring about a currency and financial crisis,‖ the report said.亚开行发表这些评论之际，中国政府正在考虑美国政府要求人民币升值的呼声——许多议员认为人民币兑美元汇率严重低估。美国政府已经推迟发布可能将中国列为汇率操纵国的报告，而该报告可能引发针对中国的贸易制裁。
The ADB's comments come as Beijing considers demands from Washington for a revaluation of the renminbi, which is regarded by many lawmakers as heavily undervalued against the dollar.The US administration has delayed a report that may brand China a currency manipulator, potentially triggering trade sanctions.然而，亚开行的报告显示，许多其它亚洲货币兑美元汇率也有所低估，反映出在很长一段时间内，许多国家都在大规模干预外汇市场。
However, the ADB report suggested that a large number of other Asian currencies were also undervalued against the dollar, reflecting significant intervention in the foreign exchange markets by many countries over a long period.亚开行指出，虽然各方估算不同，但有证据表明，中国、香港、马来西亚、台湾和新加坡货币兑美元汇率低估逾20%，而菲律宾和台湾货币兑美元汇率低估约10%。该行表示，只有印度尼西亚、韩国和印度货币兑美元汇率似乎略微高估。
Noting that estimates vary, the bank quoted evidence suggesting that the currencies of China, Hong Kong, Malaysia, Taiwan and Singapore were more than 20 per cent undervalued against the dollar, while the currencies of the Philippines and Thailand were about 10 per cent undervalued.It said that only Indonesia, South Korea and India had currencies that appeared to be slightly over-valued against the dollar.亚开行表示，要想降低外汇干预导致的资本流动突然转向带来的风险，各国央行应该允许汇率调整至所谓的―均衡水平‖——在这个水平上，经济在完全就业、低通胀和可持续的外部国际收支的环境中运行。The ADB said that to reduce the risks of a sudden reversal of capital flows caused by intervention central banks should allow exchange rates to adjust to the so-called equilibrium level, at which the economy operates at full employment with low inflation and a sustainable external balance of payments position.亚开行引用分析称，人民币升值10%将使中国劳动密集型产品和―加工‖产品出口减少不到4%。―但所有东南亚国家货币升值10%将使（中国）加工产品出口减少10%，‖它说。
It quoted analysis suggesting that a 10 per cent appreciation of the renminbi would reduce labour intensive exports from China and ―processed‖ exports by less than 4 per cent.―But a 10 per cent appreciation of all East and South East Asian currencies would reduce processed exports from [China] by 10 per cent,‖ it said.Good morning.It is an honor for me to join this distinguished group of leaders from nations around the world.We come here in Copenhagen because climate change poses a grave and growing danger to our people.All of you would not be here unless youwere convinced that this danger is real.This is not fiction, it is science.Unchecked, climate change will pose unacceptable risks to our security, our economies, and our planet.This much we know.早上好。十分荣幸能与世界各国尊贵的领导人汇聚一堂。我们来到哥本哈根，是因为气候变化对各国人民构成的严重威胁与日俱增。诸位如果不相信这一危险确实存在，你们──同我一样──都不会来到这里。这不是凭空虚构，这是科学。如果不加以制止，气候变化就将对我们的安全、我们的经济和我们的地球构成不可接受的危险。对此我们都了然于胸。
The question, then, before us is no longer the nature of the challenge--the question is our capacity to meet it.For while the reality of climate change is not in doubt, I have to be honest, as the world watches us today, I think our ability to take collective action is in doubt right now, and it hangs in the balance.因此，我们面临的问题不再是这一挑战的性质，而是我们应对这一挑战的能力。因为尽管气候变化的现实已无庸置疑，但恕我直言，在今天全世界都注视着我们的时候，我认为现在我们共同采取行动的能力还难以确定。这个问题事关生死存亡。
I believe we can act boldly, and decisively, in the face of a common threat.That's why I come here todayby making historic investments in renewable energy;by putting our people to work increasing efficiency in our homes and buildings;and by pursuing comprehensive legislation to transform to a clean energy economy.作为全世界最大的经济体和排放量名列第二的国家，美国在应对气候变化方面有自己的一份责任，我们准备尽这份责任。这就是为什么我们重新在国际气候变化谈判中发挥主导作用的原因。这就是为什么我们与其他国家共同努力，逐步取消化石燃料补贴的原因。这就是为什么我们在国内采取果敢行动的原因──对可再生能源进行前所未有的投资；要求我国相关人员努力提高住宅和建筑物的能效；并争取通过综合立法向清洁能源经济转化。These mitigation actions are ambitious, and we are taking them not simply to meet global responsibilities.We are convinced, as some of you may be convinced, that changing the way we produce and use energy is essential to America's economic futureand only ifone that embraces the principle of common but differentiated responses and respective capabilities.And it adds up to a significant accord--one that takes us farther than we have ever gone before as an international community.减排。透明。融资。这是一个明确的方案──其原则是，共同应对，措施有别，各尽其能。所有这些构筑了一个重要的协议──可以让我们的国际社会取得前所未有的进展。I just want to say to this plenary session that we are running short on time.And at this point, the question is whether we will move forward together or split apart, whether we prefer posturing to action.I'm sure that many consider this an imperfect framework that I just described.No country will get everything that it wants.There are those developing countries that want aid with no strings attached, and no obligations with respect to transparency.They think that the most advanced nations should pay a higher price;I understand that.There are those advanced nations who think that developing countries either cannot absorb this assistance, or that will not be held accountable effectively, and that the world's fastest-growing emitters should bear a greater share of the burden.在这次全会上，我只想说，我们的时间所剩无几。在这个关头，问题在于我们是共同奋进，还是分道扬镳；我们是故作姿态，还是身体力行。我相信，许多人认为我刚才讲述的框架并不完美。任何国家都不可能得到自己希望的一切。有些发展中国家想得到援助，又不想满足任何条件，不想承担保持透明的义务。他们认为最发达的国家应该付出更高的代价；我理解这一点。有些发达国家则认为发展中国家或者没有能力利用这些援助，或者无法有效地承担责任，因此世界上增长最快的排放国应该承担更大的责任。
We know the fault lines because we've been imprisoned by them for years.These international discussions have essentially taken place now for almost two decades, and we have very little to show for it other than an increased acceleration of the climate change phenomenon.The time for talk is over.This is the bottom line: We can embrace this accord, take a substantial step forward, continue to refine it and build upon its foundation.We can do that, and everyone who is in this room will be part of a historicendeavorbut there has to be movement on all sides to recognize that it is better for us to act than to talk;it's better for us to choose action over inaction;the future over the past-and with courage and faith, I believe that we can meet our responsibility to our people, and the future of our planet.Thank you very much.(Applause.)我们准备今天完成这个工作──但所有各方必须行动起来，认识到言辞不如行动；无所作为不如有所行动；拘囿于过去不如着眼于未来──只要有勇气，只要有信心，我相信我们能够肩负起对人民，对我们星球未来的责任。非常感谢。
第五篇：高级财务英语
英译汉
1.Owner’s equity 所有者权益2.Charge of accounts账目管理3.bankreconciliation银行对帐单4.Marketable security 有价证券5.Intangible assets无形资产6.impairment test7.accumulate depreciation 累计折旧8.interest payable 应付利息9.common stock 普通股10.capital supplies 资本来源11.accounting elements会计要素12.debets balance 借方余额13.posting 过账14.net realizable value净变现价值15.securities exchange 证券交易所16.amortization分期偿还17.premium bonds溢价债券18.current liabilities流动负债19.partnership合资企业20.cash dividends现金股利
汉译英
1.公认会计准则generally accepted accounting principle（GAAP）2．总账generalledger3.应收账款receivable account4．坏账准备Bad Debit Reserve5.存货inventory6.固定资产fixed assets7.预收账款Accounts Received in Advance8.债券折价发行bond discount9.独资企业individual proprietorship10股票、股利 stock dividend11.经济业务business transaction 12.丁字账户skeleton account13.调整及结账分录closing entry14．债券bond15.折旧率rate of depreciation16.使用寿命service life17.特许权franchise18.债券面值Face value19.优先股 preferred stock20.实收资本paid-in capital 1．The difference between the bonds and debentures Answer:A bond is secured by physical assets in a trust in a trust deed written into the bond contract.If the bond goes into default,the trust deed provisions allow the bondholders to seize specified physical asserts and sell them to recover their investment.A debenture may be secured by something other than a physical asset that can be seized and sold in the event of default on the issue.The asset secured may be a general claim on residual assets or the issuer’s credit rating.2.What are the accounting element? Answer:Assets(what an organization owns)LiabilitiesOwner’s equityRevenueExpenseProfit(gains/losses)3.What is good will? Answer: is the difference between the actual purchase price of an acquired firm and the estimated fair market value of the identifiable net assets acquired.(Assets-Liabilities,valued at fair value)4.corporations’ advantages and disadvantages.Answer: Advantages Corporationsare separate legal entitiesHave continuity life Shareholders are not liable for the corporationOwnership rights can be esily transferred Disadvantages(1)the income of a corporation is taxed twice(2)Corporations are generally subject to more regulations than other businesses
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