外文翻译两篇(成本核算)

第一篇：外文翻译两篇(成本核算)

成本核算过程中的问题及策略

1.成本核算过程中存在的问题 1.1成本核算不精确

成本核算就是把产品的成本数据提供给企业的决策层，让决策层根据现实的真实情况进行分析定位，假设成本核算出现了较严重的错误，可想而知，将对企业未来的收益会产生致命的打击。但是，现实情况是，一些企业在进行成本核算很模糊，在没有保证企业的预期收益时就对产品进行了不合理的市场定价。

2.企业对成本核算没有足够的重视

成本核算对企业经营利润有着重要影响。在企业的正常经营情况下，企业的财务对成本核算出现错误的概率越小，对企业利润核算越精确。但是，企业要进行成本核算的工作量大、流程复杂；技术性较强，要求也比较苛刻；所以，企业财务人员在进行成本核算的过程中，牵涉的人比较多，这些诸多因素都使成本核算成为一项不太简单的实践操作工作。在企业的成本核算中，很多企业的财务人员对企业的成本核算不太重视，在核算过程中，出现了微小的误差，觉得没有太大的关系，造成企业利润核算的不正确。

1.3没有采用适合企业自身发展的成本核算方法

在市场经济条件下，每个企业都有每个企业独特的特点，应该针对各个企业的生产经营特点，选择合适的成本核算方法。但是，现阶段，一部分企业在明确成本核算对象之后没有选择一个科学的、切合企业实际的成本核算方法对企业成本进行科学核算。这种现象在中小型企业尤其普遍。

2.加强企业成本核算管理途径 2.1提高企业管理者的成本管理意识

在现代的经济形势下，只有企业的领导者和全体员工对成本控制有了足够的重视，才可以使成本核算的工作在企业顺利全面展开。但是在当今知识经济时代，企业财务管理者没有意识到成本核算和控制在企业经济管理中的重要性，只进行简单的算账、报账，对支出的成本详细计算，对自身成本不进行认真核算；只重视产品售后的核算，不重视产品售出和售出中的控制；只依靠会计人员的数据报表，不关注市场的发展动态；那么只会导致他们对成本核算方法改进的忽视，让企业的成本核算管理工作越来越差。因此，要提高企业全体人员的成本意识，改进成本核算方法，制定成本核算管理的相关硬性制度规章；对各部门的成本管理责任落实到人；审计企业成本核算方案的科学性、有效性；建立机构完备的成本核算办公室，为领导小组的决策科学化提供充分的信息参考。企业成本核算是一项复杂、艰巨的系统工程，涉及到企业工作过程的方方面面的切身经济利益，这其中的部门利益冲突一旦处理不好将会对企业造成难以估算的损失，如果没有领导的重视，成本核算的推行根本就是天方夜谭。因此，企业管理必须高度重视，真正把成本核算的每一个步骤都落到实处，确保实效，为全成本核算工作的顺利进行奠定坚实的思想与制度基础。

2.2建立一套规范的、科学的、全面的成本核算管理制度

完整全面的成本核算制度是企业成本核算能够顺利执行的重要保证。但是当今很多工业企业没有一套规范的符合现代商业要求的成本核算管理制度，在提高企业成本核算意识的基础，加强企业成本核算制度方面没有清晰的认识，所以要对成本费用的考核指标要进行科学、合理依据，把成本核算的理论运用到实践中，让企业的各个部门管理者、投资者和其他相关的利益者了解企业为什么要进行严格的成本管理，对成本核算科学管理以后将对他们产生怎样的益处，为他们进一步投资、工作提供完整、有价值的辅助参考资料。有效提高企业精细化成本管理制度的执行。避免企业精细化成本管理在执行过程中出现的制度过于复杂、制度与实际不符、制度落实无力等问题，企业必须首先建立一个系统而健全的类、层制度；其次要强化员工的精细化制度自觉意识，在员工中深入开展精细化制度的教育；然后要建立健全制度监督机制，强化监督和激励措施；最后要保证企业高层对精细化制度带头做起。

2.3明确企业进行成本核算的对象

企业进行成本核算的一个好处就是可以对企业的各个生产环节的损耗做到详细的了解，然后制定相关措施减少企业在生产过程中的物料损耗。但是在我国现有的企业中，存在着对这些具体的生产过程没有具体的了解的各方面问题。企业要想对生产中的现实情况了然于胸，就要从企业的实际情况出发，针对自身企业的生产经营特点，选择合适的成本核算方法。成本核算的几种操作方法有：分步法、品种法、定额法等，这些方法适用的具体企业环境情形都不一样，每一种方法都有各自的优缺点，即使对于同一种产品，采用相同的成本核算方法，如果企业其他经营情况不一样，结果也不会相同。所以，企业在明确成本核算对象之后选择一个科学的、切合实际的成本核算方法对企业成本进行精确核算。

2.4运用法律法规及税务机关制度规范成本核算

对于不按照法律规范来进行成本核算的企业，税务机关进行严格的账务查询，责令其整改，督促其进行代理记账的方法。企业在进行成本核算的时候，应该重视原始记录，保证以后可以参考使用。采用代理记账的方式，根据中小企业的真实经营情况和提供的资料，按照规范的会计记账流程，对他们的财务账目进行科学记账，提高成本核算的科学性、使中小企业的成本核算管理走向正规化、规范化道路。国家税务机关出台相应的财务保障措施，督促中小企业进行科学的成本核算，帮助其提高进行成本核算水平。组织中小企业的财务管理人员定期参加培训。针对现阶段中小企业人员素质高低不齐的现状，各级税务机关加强对中小企业会计人员的业务培训。对新出台的《会计法》、会计计算技术对企业会计人员进行细心指导，结合中小企业的现实经营状况，帮助他们理清成本核算的各个要素，完善企业的财务账目，让财务账目的设置行业企业的实际经营情况相符。对企业提交的财务账目资料，进行严格审查，对于财务账目中不符合税法规定的，提出整改建议，编制调账目标，督促其在规定的期限内改正，如不改正，按照国家法律给予一定的处罚。对已那些没有能力完成成本核算的中小企业，税务机关可以强令其聘用会计事务所或者代理记账公司进行财务方面的管理。会计事务所和代理记账公司在按照规范的会计制度协助中小企业管理企业财务账目时，也提高了中小企业自身进行财务管理的能力。

2.5提高企业内部会计人员对成本核算重要性的认识

成本核算中，财务人员的专业素质高低，直接影响着财务工作进行的顺利与否，尤其是正在推行权责发生制的今天，财务部门中，不同专业素质的财务人员，在工作中，做出的职业选择与判断也就不同，由此，就造成了信息在质量上的差异性，严重的还会带来财务管理方面的损失。从理论上讲，成本核算不单单是企业成本的计算，它属于企业管理的重要组成部分。不是简单的进行减少支出、控制成本；从会计知识上来讲，随着我国经济发展速度的加快，会计的新理念、新方法越来越多，知识更新换代的速度越来越快，因此，中小企业必须与时俱进，加强对企业内部财务管理工作人员的培训。做好企业日常管理的细节部分，保证企业在进行成本核算时数据资料的真实性和完整性。产品成本可以说是固定客观存在的。但是随着产品投入生产，在生产过程中产品的消耗、损失都是不确定的，这就要求企业注意加强日常管理工作，保证所计算出的成本核算数据及时、详实、可靠。盲目地沿用某些比较前沿的管理模式和方法，或者只是照搬其他企业的精细化管理模式均不可取。企业要根据自己的实际情况，全面掌握自身的管理优势和主要问题所在，再学习一些同自己有相似背景和经营条件的优秀企业，加以优选之后再行运用到自身之上。在理论的支撑下，企业还需及时自我总结，修正偏差并积累经验，同时还要不断进行创新，建立独特、新颖、科学的精细化成本管理模式。

2.6实施精细化成本管理制度

高度重视目标管理，避免在精细化管理实施过程出现误区。制定精细化成本管理的目标可能会出现企业将目标作为硬性指标、监督工具和简单量化等等误区。要避免这些误区，首先要建立科学的目标体系，遵循分项支持总体、短期变为长期的原理；其次，要保证目标的合理性，以确保员工能够实现；然后采取双向管理机制，采取上下协商、员工参与的办法；最后，将目标考核作为衡量员工真实贡献的标准。基于精细化成本管理具有复杂和双面性的特点，所以企业在实施过程中，必须统筹规划，合理分配，避免管理秩序出现紊乱、员工怨声载道的现象。要做到统筹规划，制定出合理的精细化成本管理方案，企业首先要认清自我，为自身量制出一条切合自身实际的实施方案；然后要将这条方案落实到企业的各个岗位，从而保证集成的岗位价值有效推动企业价值的增长；最后，在意识观念上，企业还需在此基础上创建一套长期的考评机制，令精细化成本管理深入人心。如此，企业才能合理地统筹各方的利益关系，切实地落实精细化成本管理在企业内部的开展工作。随着科学技术的不断进步，高校、快捷、精确的成本核算软件已经成为企业在成本核算中的重要推助力。积极采用先进技术与不断完善成本核算方法，为成本核算选定最优质的核算软件与及时反馈。在具体的成本核算过程中，选用既实用又节省开支的成本核算软件与完善成本核算方法是十分必要的具体运作过程中，成本核算软件通过对企业各个部门成本核算的核算单元进行有目的的建立总账系统，同时建立专供基础部门公用的模块如固定资产和薪酬数据，为有效查询成本核算的相关资料快捷的提供参考。3.结束语

随着中国经济的发展，成本核算管理已经成为现代企业管理不可忽视的一部分，是企业在激烈的市场竞争中必须走的一步路。它作为企业财务核算的一个重要环节，在企业的经济管理过程中发挥着重要作用。我们从提高企业成本核算管理意识、建立企业成本管理制度、实施精细化成本管理制度，运用法律法规及税务机关制度规范成本核算，选择适合企业自身经营发展等方法，提高财务管理人员综合素质，有效加强企业的成本核算管理工作，以提高企业经济管理质量，促进企业经济效益和社会效益的增加，最终实现企业健康持续的发展。Costing process issues and strategies 1.Costing Process Problems 1.1 Costing imprecise Costing is to provide cost data products to corporate decision-making , so that decision-makers to analyze the positioning based on the realities of the real situation , assuming costing a more serious mistake , we can imagine the future corporate earnings will be generated fatal blow.However , the reality is that some enterprises in cost accounting is very vague, in the absence of the expected return on the product to ensure that enterprises were irrational market pricing.1.2 Enterprises do not have enough emphasis on cost accounting Costing the enterprise has an important impact on operating profit.Under normal operating conditions of enterprises, financial companies on cost accounting error probability is smaller, more precise accounting of corporate profits.However , enterprises should work costing large , complex process;technical nature , requiring relatively harsh;Therefore , corporate finance staff during the costing process, involving more people , these are so many factors costing become a quite simple practical operation work.Cost accounting in the enterprise , many business-to-business financial officers costing less importance in the accounting process, the emergence of small errors , do not think too much of the relationship , resulting in incorrect accounting of corporate profits.1.3 Did not use cost accounting method is suitable for the development of their own In a market economy, every business has unique characteristics of each enterprise , each company should focus on production and management features , select the appropriate costing methods.However , at this stage , some companies did not object after the clear choice costing a scientific , practical business-to-business costs costing methods for scientific accounting.This phenomenon is especially prevalent in small and medium enterprises.2.Ways to strengthen enterprise management cost accounting 2.1 Improve cost management awareness of enterprise managers In the modern economy, only business leaders and staff on cost control have enough attention , we can make work costing companies successfully in full swing.But in today's era of knowledge economy , corporate financial managers do not realize the importance of cost accounting and control of economic management in the enterprise , such as simple afterwards, reimbursement , cost of expenditures detailed calculation of their costs are not careful accounting;only pay attention to after-sales accounting of the product , do not attach importance to product sold and sold in control;Rely on data report accounting staff does not care about market developments;then they will only lead to an improved cost accounting method ignored , so that enterprises costing management is getting worse.Therefore, to raise awareness of the cost of all the staff of the enterprise, improve cost accounting methods , the development of relevant regulations costing rigid system management;management responsibility for the cost of various departments to the people;scientific validity of the audit cost accounting programs;establish agencies complete cost accounting office , provide sufficient information for decision-making reference to scientific leadership team.Cost accounting is a complex and arduous systems engineering, enterprise work processes related to the vital interests of all aspects of the economy , of which the conflict of interest will result in poor handling department once difficult to estimate the loss of business, if there is no leadership attention , costing implementation is simply fantasy.Therefore , management must attach great importance to truly costing implement every step to ensure the effectiveness of , and to lay a solid ideological foundation for the smooth progress of the whole system of cost accounting work.2.2 Establish a standardized , scientific and comprehensive cost accounting management system Complete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting.But many of today's industrial enterprises do not have a standardized cost accounting management system in line with the requirements of modern business , there is no clear understanding of the basis of improving awareness of corporate cost accounting , cost accounting system to strengthen the corporate side, so to the cost of the assessment indicators to be scientific, rational basis , the cost accounting theory to practice,So that the various departments of enterprises managers, investors and other relevant stakeholders to understand the business of the reason for the strict cost management, cost accounting and scientific management for the future will be how they produce benefits for them to invest further work to provide a complete , there auxiliary reference value.Improve the implementation of enterprise cost management system fine.Avoid refined enterprise cost management system emerged in the implementation process is too complicated, the system inconsistent with the actual implementation of the system weakness and other issues,Enterprises must first establish a sound system of class-tier system;Second, we must strengthen the system of fine consciousness of employees , in-depth educational employees refinement system;then to establish a sound system of oversight mechanisms , and strengthen supervision and incentives;Finally, to ensure that corporate executives take the lead on the fine system.2.3 Clear target costing companies One benefit is costing businesses various production processes can businesses do a detailed understanding of the loss , and the development of relevant measures to reduce corporate materials in the production process of the loss.However, in our existing businesses , there is a specific production process for these no specific knowledge of the various aspects.Enterprises in order to produce the reality of gains , we must proceed from the actual situation of enterprises, production and operation of enterprises for their own characteristics , choose the appropriate costing methods.Costing several methods of operation are: sub-step , Varieties Act , rating method , these methods apply to specific corporate environment situation is different, each method has its own advantages and disadvantages, even for the same product , the use of costing the same way, if the situation is not the same as other operating companies , the results are not the same.Therefore, the company clearly costing object selection after a scientific , practical costing method for accurate accounting of the cost of the enterprise.2.4 Use laws and regulations and rules and norms costing the tax authorities For not in accordance with legal norms for costing businesses, tax authorities strictly accounting inquiry , order it to rectify , and urge them to perform bookkeeping methods.When enterprises in cost accounting , should pay attention to the original recording , you can refer to later use guarantee.Using bookkeeping way , depending on the circumstances and the information provided is true of SMEs operating in accordance with standard accounting bookkeeping processes for their financial accounts for scientific journal , to improve scientific costing so costing SMEs management to formalize and standardize the way.State tax authorities put the appropriate financial safeguards for scientific costing urge SMEs to help them improve cost accounting standards.SME financial management organizations regularly participate in training.SME status quo level of missing personnel quality at this stage , the tax authorities at all levels to strengthen the SME business accounting personnel training.Introduction of the new “Accounting Law” , accounting for enterprise computing careful guidance of accounting personnel , combined with realistic operating conditions for SMEs to help them sort out the various elements of cost accounting , and improve the company's financial accounts , financial accounts settings allow industry match the actual operation of the enterprise.Information on financial accounts submitted by the enterprises , strict examination , does not meet the financial accounts for the tax law , and make corrective recommendations , prepared Tiaozhang goal , and urge them to correct within a prescribed time limit , if not corrected , in accordance with national law to give some punishment.For those who do not have the ability to complete cost accounting for SMEs , the tax authorities may compel its bookkeeping or accounting firm hired financial aspects of the company 's management.Bookkeeping and accounting firm to assist the company in the corporate financial accounts of SME management in accordance with accounting rules and norms , but also improve the ability of SMEs to their financial management.2.5 Improve internal accounting staff recognize the importance of cost accounting Cost accounting , professional quality financial officers will directly affect the success or failure of financial work , especially being implemented accrual today , the financial sector , the different professional quality financial officer , at work, make career choice and judgment is different , thereby causing the information on the quality differences, but also a serious cause losses in financial management.In theory, cost accounting is not just the cost of enterprise computing , it belongs to an important part of enterprise management.Not simply be to reduce spending , control costs;from the accounting knowledge is concerned, with the accelerated pace of development of China's economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , strengthen internal financial management enterprise staff training.Doing business details daily management to ensure the authenticity and integrity of the enterprise during the costing data information.Product cost can be said to exist in a fixed objective.But as the product into production, in the production process of products consumed , the loss is uncertain , which requires companies to pay attention to strengthen the daily management work to ensure that the calculated cost accounting data timely, informative and reliable.Blindly follow some of the more cutting-edge management models and methods , or just copy other companies meticulous management mode are undesirable.After the enterprise according to their actual situation, to fully grasp the advantages of its management and major problems , then they have to learn some of the same operating conditions similar backgrounds and excellent enterprise , to be re-applied to the above preferred itself.In supporting the theory , companies need timely self-summary , bias correction and gain experience , but also constantly innovate , to establish a unique , innovative , scientific refinement cost management.2.6 Implementation of sophisticated cost management system Attaches great importance to management by objectives, to avoid errors in the implementation of sophisticated management process.Develop sophisticated cost management objectives may appear as hard targets enterprise target , monitoring tools and quantified so simple misunderstanding.To avoid these errors, we must first establish a scientific target system, follow the breakdown of support for the overall short-term into long-term principles;secondly , to ensure a reasonable goal to ensure that employees can achieve;then take a two-way management mechanism , to take down negotiations employees participatory approach;Finally, the target assessment as a measure of the contribution of employees real standard.Based on cost management refinement of a complex and double features, so companies in the implementation process , we must co-ordinate planning, rational distribution, management order to avoid disturbance occurs , employees complaining phenomenon.To achieve an overall plan to develop a reasonable fine cost management solutions , companies must first understand themselves, for their own capacity to meet its own system out of a practical embodiment;then you want to implement this program in various positions of enterprises, thus ensure effective integration of post value to drive growth of enterprise value;Finally, in the sense of the concept , companies need to create a long-term evaluation mechanism based on this , so deeply rooted fine cost management.So , companies can reasonably interests of all parties to co-ordinate and effectively implement cost management work fine within the enterprise.With the continuous progress of science and technology, colleges and universities , fast, accurate cost accounting software has become a major force in the costing of help.Actively introduce advanced technology and continuous improvement costing methods , costing selected as the best accounting software and timely feedback.In the specific cost accounting process , the selection of both practical and cost savings and improved cost accounting software is essential costing methods detailed operational process, cost accounting software accounting unit by each department will be to establish a cost accounting purposes general ledger system , while establishing common basic sectors such as fixed assets and payroll modules designed for data and provide reference for valid query costing relevant information fast.3.Conclusion With China 's economic development, costing management has become part of modern business management can not be ignored , is the step of the way enterprises in the fierce competition in the market must go.It as an important part of corporate financial accounting, corporate financial management process plays an important role.We fit their own business development and other methods of improving corporate cost accounting management awareness, establish enterprise cost management system, implementation of sophisticated cost management system , the use of legal system of rules and regulations and the tax authorities costing , selection, improve the overall quality of financial management and effective strengthen enterprise management cost accounting work to improve the quality of economic management enterprises , encourage enterprises to increase economic and social benefits , and ultimately achieve healthy and sustainable development of enterprises.外文文献译文2：

企业成本核算管理

1.问题的提出

目前，我国中小企业已近1000万家，占全国企业总数的99%，它所提供的工业总产值和实现利税分别占全国总数的60%和40%，并提供了大约75%的城镇就业机会，成为县及县以下财政收入的主要来源。可见，中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的作用。

据报道，我国中小企业近五年的淘汰率为70%，大约30%左右的中小工业企业处于亏损状态，究其原因，有相当部分的企业是因成本核算方面的原因而造成的。论文百事通为此，研究中小企业成本核算中存在的问题，探索其改进对策，以促进中小企业的改革与发展，是当前会计界亟需思考和解决的问题。

2.现行中小企业成本核算中存在的问题 2.1成本核算程序不科学

按照现行成本核算程序，辅助生产部门将其发生的费用分配给某种产品要经过两次分配，采用两个不同的分配标准(先按一定标准分给基本生产部门，再按另一标准分结各产品)，这必然使各产品所分配的辅助生产费用与各该产品的实际受益多少发生严重背离。

2.2成本计算对象不规范

从企业看，为使将来生产销售产品的耗费能够计量，从而与其收入相配比，必须正确地确定成本计算对象，这对任何一个生产有形产品的企业都是必要的。确定成本计算对象，就是为了解决计算什么成本，费用由谁来承担的问题。但有些中小企业对这个问题看得并不重要，它们在成本核算中，不管生产产品的品种和规格有多少，统统地按一个成本计算对象来核算成本，结果必然是不管各产品所耗工费料费的差别有多大，计算出的单位产品成本却都相同，但由于各种产品的销售价格并不一样，因此计算出的损益就不真实。

2.3费用分配标准不适当

企业在生产过程中，对于耗费的共同费用，应选用适当的标准进行分配，合理地计入按成本计算对象开设的成本计算单中。但有些小型生产企业不管分配什么费用，一律用工人工资作为标准，而实际上这些共同费用并不都与工人工资有关。

2.4产品成本计算不准确

有些中小企业，不管在产品有多少，一律不计算在产品成本当期所有的生产费用，全部由完工产品负担，月末在产品成本的计算无所谓。这样必然会造成当月末在产品数量较多的时候，当期发生的生产费用全部由完工产品负担，产成品成本就会虚增。而当月末在产品数量较少的时候，由于完工产品数量大，产成品成本又会很低，人为造成成本不实。

3.改进现行中小企业成本核算的几点对策

现阶段，我国已经形成不少成本核算的先进经验，如邯钢模式、武钢模式等，这些先进的经验都值得中小企业去学习和研究。在借鉴先进经验的基础上，结合小企业成本核算的现实状况，提出以下几点对策：

3.1规范确定成本核算对象

企业不论大小，生产的产品不同，生产经营过程和管理要求就不同，在确定成本计算对象时，应遵循以下原则：既要适应企业生产技术与生产组织的特点，又要满足企业加强成本管理的要求。对于同时生产几种产品而且每种产品又分多种规格时，应以每种产品作为成本计算对象，采用品种法核算产品成本，然后来用系数法核算品种内不同规格产品的成本。对于生产主要产品又兼生产少量副产品的企业，应以主要产品作为成本计算对象，同时把其他副产品统归为一类作为一个成本计算对象，再用适当的方法计算产品成本。如果副产品数量较多，也可以每种副产品作为一个成本计算对象。对于同时生产一两种产品的企业，应以每种产品作为成本计算对象，分别计算产品成本。

3.2选择适当的费用分配标准

对不同的共同费用应采用不同的分配标准，具体而言，一是合理。就所选择的分配标准与所分配费用的多少有比较密切的联系；二是简便。作为分配标准的资料易于取得，计算比较方便。如，动力费一般与机器工作的时间有关，应采用机器工时作为分配标准。辅助材料一般与产品所耗原材科重量、体积等发生联系，应按产品重量或体积作为分配标准。制造费用可采用生产工时，也可采用工资标准进行分配。

3.3加强成本核算的基础工作 做好成本核算的基础工作，包括：建立和健全成本核算的原始凭证和记录、合理的凭证传递流程；制定工时、材料的消耗定额，加强定额管理；建立材料物资的计量、验收、领发、盘存制度；制定内部结算价格和内部结算制度。

3.4科学选择成本计算方法

生产费用在完工产品和月末在产品之间进行分配的方法很多，如何选用，则取决于企业的生产特点和在产品的具体情况，不能脱离企业实际而盲目地选择哪一种。当各月在产品数量很少，月末在产品成本计算与否对完工产品影响不大时，可以不计算月末在产品成本。当各月末在产品数量较多，且数量变化较大，但材料费用在产品成本中所占比重较大时，为了简化手续，月末在产品成本可只计算直接材料一项；如果企业各项消耗定额或费用定额比较准确、稳定，而是各月末在产品变化不大时，可按定额成本法或定额比例法计算月末在产品成本；如果月末在产品较多且数量变化较大时，也可以用产量法计算完工产品和月末在产品成本。

3.5强化对成本核算不实的检查

企业成本核算不实的情况较多，也比较复杂。这就要求企业有关人员在了解有关政策、行业规定及成本核算的方法的基础上，了解、掌握成本核算不实的检查方法，及时发现企业虚假降低成本的行为。一是经验判断法。根据企业经济效益的不正常及不符合规律的变化，来判断企业是否有成本核算不实的问题。如,将在制品资金占用与成本核算方法对生产工艺安排进行分析，如果账面的占用超过生产周期的实际需要，可能有在制品成本多留问题；二是核对耗材法。核对相联的账表、账证，从中发现差异，来确定生产成本核算不实的问题。如,通过对材料明细账出库数与材料费用分配表的实际分配额相核对，如果前者大于后者为多耗少摊；通过对保管员的出库单与材料明细账的出库数相核对，如果前者大于后者为多耗少报；三是摊提标准法。根据规定科目的核算内容、各种摊销和提取比例及成本核算办法，检查各项经济业务的办理是否符合要求，来确定成本核算是否真实。如,预提费用账户贷方发生额，对原始凭证核对的内容和标准进行复算，然后根据借方发生额，检查是否与实际支出的内容相一致。检查时应注意，年末预提费用出现的贷方余额是否冲减生产成本，要定期进行对照检查；四是费用验算法。用企业的各项费用结转方法和成本核算方法，对该企业成本核算过程进行重新计算，从中检查有无成本核算不实的问题。如,通过材料成本差异分配表与材料成本差异明细账的贷方发生额对照，审查其中使用的差异及差异额的分配是否按规定的公式和方法进行计算，并对原来计算进行必要的费用验算，查看其分配是否正确，计算有无差错。外文文献原文2：

Enterprise Costing Management 1.Issues raised Currently, nearly 10 million SMEs in China , accounting for 99 % of the total number of enterprises , industrial output value and profits and taxes it provides 60% and 40% of the national total , respectively , and provides about 75% of urban employment opportunities , and below the county became the main source of revenue.Visible , SMEs are an important part of the national economy , economic development and social stability plays an important role.According to reports, China's SMEs out of nearly five years was 70% , small and medium industrial enterprises in about 30 % of the loss, the reason , a considerable part of the business is due to reasons of cost accounting caused.Knowing this end papers , research costing the problems of SMEs to explore the improvement of measures to promote the reform and development of SMEs , is currently the accounting profession need to think and solve problems.2.Current Problems costing SMEs 2.1Costing program unscientific Under the existing cost accounting procedures , auxiliary production department will allocate the cost of its occurrence to assign a product to go through twice , using two different allocation criteria(to press a certain standard of basic production department , and then another standard of knot each product), which is bound to make each product allocated auxiliary production costs incurred serious departure with how the product actually benefit.2.2Objects are not standardized costing From the enterprise perspective, production and sales of the product cost can be measured in order for the future , which match their income than the cost must be correctly identified object , which is the production of any tangible products business are necessary.Determine the cost object is to calculate what the cost to solve , the problem of who should bear the cost.However, some SMEs see on this issue is not important , they are costing , whether the product produced many varieties and specifications , all press a cost object accounting costs , regardless of the results of each product must be consumed labor charge the difference between how much material costs , the unit cost of the product but had calculated the same , but the sales prices of various products is not the same, so the calculated gain or loss is not true.2.3Standard inappropriate allocation of costs Enterprises in the production process, for common expenses cost should be allocated the choice of appropriate standards , reasonably included at cost object creation costing list.However, some small producers no matter what the cost allocation , all with wages as a standard , but in fact these are not common costs and workers' wages.2.4Product Costing inaccurate Some small and medium enterprises , regardless of how many products , are not counted in the current production cost of all production costs, the entire burden of the finished product by the end of the month in the calculation of product cost does not matter.This will inevitably result in the end when the production cost of the product in larger quantities when the current period of the burden all by the finished product , you will have inflated the cost of the finished product.And when the end of the small number of products , because of the large number of finished products , finished products will cost low cost caused by man untrue.3.Several measures to improve the existing costing SMEs At this stage, China has formed a number of advanced cost accounting experience , such as mode of Handan Iron and Steel , Wuhan Iron and patterns , these experiences are worthy of advanced study and research to SMEs.In the advanced experience , based on the combination of small businesses costing reality , put forward the following measures: 3.1Specification to determine costing object Enterprises regardless of size, different products , production process and regulatory requirements on different objects in the determination of cost , should follow the following principles: it is necessary to adapt to the characteristics of the production technology and production organization , but also to meet the enterprises to strengthen cost management requirements.For simultaneous production of several products and each product has a variety of specifications when points should be calculated for each product as a cost object , product cost accounting method adopted varieties , and then to account for the cost of the varieties of products with different specifications coefficient method.For the production of the main products and by-products and the production of a small business should be calculated as the cost of the main products target , while the other by-products classified as a class computing systems as a cost object , then the appropriate method to calculate product costs.If large quantities byproducts , byproduct can also be used as a cost for each object.While the production of one or two products for the enterprise, each product shall be calculated as the cost object , calculate product costs.3.2Select the appropriate cost allocation criteria Different common costs should be allocated using different criteria , in particular, one is reasonable.On the allocation criteria selected and the cost allocation of a little more closely linked;second is simple.As the information is easy to obtain allocation criteria to calculate more convenient.For example, power costs generally associated with work related to the time machine , machine hours should be used as the allocation criteria.Auxiliary materials are generally consumed raw materials and product families weight, volume , etc.contact occurs , weight or volume of the product should be used as allocation criteria.Manufacturing costs can be produced working hours, wages may also be allocated.3.3Strengthen the basic work costing Good cost accounting basis , including : establishing and perfecting costing original documents and records , reasonable evidence transfer processes;develop the consumption of fixed working hours, materials strengthen quota management;establish metering material supplies , acceptance, collar hair, inventory system;develop internal settlement price and the internal settlement system.3.4Scientific select costing method Production costs a lot , how to choose the method of the finished product and the product distribution between the end of the production depends on the specific circumstances and characteristics of the product, not from the actual business blindly choose which one.When the number of products each month at little or not at the end of the product costing little effect on the finished product , you can not calculate the cost of the end product.When each end of the product in larger quantities , and the large number of changes , but a larger proportion of the cost of materials when the product cost , in order to simplify procedures, the end product can be calculated only direct material cost one;If the consumption enterprises fixed or fixed costs more accurate and stable , but at the end of each little change in the product , the product cost can be calculated at the end of the fixed cost or a fixed proportion method;If the end of the month and the number of large changes in the product is large, you can calculation of finished products and product costs by the end of the production method.3.5Strengthen inspection costing untrue Enterprise false cases costing more , but also more complex.This requires understanding of the person concerned on the basis of relevant policies , industry regulations and cost accounting methods, to understand , to grasp costing no real way to check the timely detection of false corporate cost reduction actions.One experienced judgment method.According to economic efficiency of enterprises is not normal and does not comply with the law changes, to determine whether a company has no real cost accounting problems.For example, the funds used in products costing method and arrangement for analysis of the production process , if the carrying amount exceeds the actual occupancy needs of the production cycle , there may be a problem in the product cost to stay.Second, check the supplies method.Associated checking account statement , account card , and found the difference to determine the production cost accounting is not real problems.For example, a breakdown of the material by the actual number of libraries and material expenses quota allocation table with check , if the former than the latter is more consumption of less amortization;through the keeper 's storehouse and materials breakdown of the number of phases of the library check if the former than the latter is more consumption underreporting.Third, the standard method of amortization.According to the provisions of accounting content subjects , amortization and extraction of various proportions and costing methods, checking whether the handling of the economy to meet the requirements of business , costing to determine whether it is true.For example, accrued expenses account credit amount , check the contents of the original documents and standards for re-count , and then based on the amount of debit , check whether the content is consistent with actual expenditures.Checks should be noted that the credit balance at the end accruals are offset against the cost of production appear to be regularly checked against.Fourth expense experience algorithm.Enterprise carried forward method of the fees and cost accounting methods , costing the business process re-calculated , which checks whether the real problem is not costing.For example, differences in material cost allocation table with a breakdown of the credit cost differences occur by the amount of material control , which examine the use and distribution of the differences are differences in the amount prescribed formulas and methods of calculation , and the original calculation of the cost of the necessary checking, see its allocation is correct, whether the error is calculated.

第二篇：外文翻译

微孔的加工方法

正如宏观加工一样，在微观加工中孔的加工也许也是最常用的加工之一。孔的加工方法有很多种，每一种都有其优点和缺点，这主要取决于孔的直径、深度、工作材料和设备要求。这篇文章主要介绍了内冷却钻头钻孔、无冷却钻孔、插铣、电火花以及激光加工微孔的几种方法。

易于孔加工的操作

无论孔有多大，在加工时将冷却液导入到刀尖，这都有助于排屑并能降低刀具和工件表面产生的摩擦热。尤其是在加工深细孔时，有无冷却液对加工的影响更大，因为深细孔加工的刀具比较脆弱，再加上刀具对切屑的二次切削和切屑的堆积会积累大量的热，而热量是碳化物刀具的主要“天敌”，它会加快刀具的失效速度。

当使用外冷却液时，刀具本身会阻止切削液进入切削加工位置。也就是到3-5倍的直径深度后切削液就会很难流入到刀尖。副哈维工具有限公司的副总工程师杰夫戴维斯说，这时就该选用带有内冷却液的钻头。

另外，在加工小孔时采用的外冷却液的冷却方式产生的利要大于弊，当钻头进入工件时，已经流入孔的冷却液产生的压力有时会缴坏钻头，戴维斯说。

刀具生产商提供的标准钻头的直径从0.039到 0.125英寸，能加工深度小雨12倍的直径的深孔，同时提供直径从0.002到0.020英寸的不带内冷却液的钻头。

尽管有内冷却能力，但还是不够的，冷却液需要一定的流动速度从而能够将切屑清出孔外。戴维斯强调，冷却液的最低压力应为600-800磅/平方英寸，加工状况还会随着所施加的压力的增加而提高，他补充道。

为了防止这些冷却液通口被杂物堵塞，戴维斯还推荐在钻头加上一5微米孔径或更加精密的冷却液滤清器。

另外，他还推荐在加工孔时有必要在工件的上方先技工一个定心或导向孔，以防止刀具偏斜，并有助于保证所加工孔的垂直度。当选用定心钻时，应使选择的定心钻刀尖上的坡口角小于等于其后内冷钻的坡口角。定心钻的直径还要稍微大一些。例如，如果定心钻的坡口角为120，内冷却钻头的坡口角为140，并且定心钻的直径小于内冷却钻的直径。在加工时内冷却钻的拐角处会与定心孔干涉而容易脱落，戴维斯说：这将导致钻头损坏。

虽然没加强调，但是加工细深孔时，喙式进给是一种很好的加工方式。戴维斯建议，根据工件的材料不同。每次喙式进给的深度最好为孔径的30%--50%。这种加工方式便于排出切屑，使切屑不在加工孔中堆积。润滑及冷却

为了更加有助于徘屑，戴维斯推荐在金属加工中使用油基金属切削液代替水基冷却液，因为油具有较高的润滑效果。但是如果车间更加青睐于使用水基冷却液，液体中应该包括EP（极压）添加剂，增加润滑和减少发泡。如果产生很多泡沫，戴维斯说，“切屑就不会按着预定的方式排出。”

他还补充道，另一种提高润滑并且提高刀具寿命的方法是道具涂层，例如氮铝化钛（TiAIN)。TiAIN具有很高的硬度,当钻削像不锈钢这样的难加工金属材料时，带有TiAIN涂层的刀具能有效的减少热冲击。

威斯康星洲简斯维尔微型刀具公司的总经理大卫伯顿，对微加工刀具的小批量涂层有不同的看法，他说：“对直径小于0.020英寸的刀具涂层，会对刀具的加工质量到刀具寿命等每一加工方面都产生消极影响”。因为小刀具涂层不能做的足够薄，这样涂层就会改变刀具的前角和后角，从而不利于加工。

不过，更薄的涂层的开发正在继续，伯顿表示，现在微型刀具公司除了生产销售微型铣刀、刨刀和微型钻头外，还在和其他公司合作致力于开发一种亚细微涂层。伯顿说：“我们计划这种涂层刀君会在六月到一年的时间内上市”。

微型钻公司的产品主要是用于电路板加工钻头，但也可用于有效的切屑金属。所有的刀具都没带内冷能力。“我有一个客户想要在不锈钢上面钻一个0.004英寸的孔，他当时非常惊讶这能用一把加工电路板的钻头完成”。伯顿还补充到，采用喙式进给并选择高的主轴速度可以提高钻头的效率。

微加工刀具要使用多高的转速，这主要依赖于车间所使用的数控机床和刀具的直径，所需的转速随刀具直径的增加而加快（注：切削速度公式为 sfm=刀具直径×0.26×主轴转速）。

虽然相对较低，但伯顿的客户也成功 的应用过每分钟5000转的加工速度。伯顿说：“我们建议我们的用户找到一个震动最小的最高转速-----最佳加工速度。”

为了减少震动，在用小的切削力通过刀具的前倾面的去除适当的金属时，应使渗入到工件中的切削载荷连续而充足，如果钻头承受的切削载荷太轻，刀具前倾面的磨损速度就会加快，刀具变钝，从而影响刀具的使用寿命。这在加工细孔时应更加注意。

“用户们常常使用较轻的切削载荷来延长刀具的使用寿命，”伯顿说，“这恰恰会加快切削刃的磨损，并在刀刃宽出切屑的位置形成圆弧，刀具会变得像磨削工具一样把材料强行除掉，只能成为废刀。”伯顿认为，直径大于0.001英寸的刀具切削抗力小于0.0001时，切削力抗力就已经太小了，即使刀具不会断裂，过早的摩擦也会导致刀具寿命缩短。

太多的跳动也可能是破坏性的，但是影响有多少还值得商榷。伯顿指出，公司打算设计一台具有0.0003英寸偏差的机器，用以建立室内最坏情况下的铣削场景，还将能够加工0.004英寸宽的槽。“这迟早会实现的”。

他还补充：“你还可以试想一下0.0003英寸的跳动和只有正常水平三分之一的切削载荷，也就是说0.0001到0.00015，刀具将会立即破坏，因为刀具的一个徘屑槽会承受所有的载荷，然后徘屑槽的后面就会破坏。”

他还指出，在钻孔时，小于0.0003英寸的偏差是可以接受的，因为当钻头深入孔内时，钻头末端的切削刃在外圆柱非加工表面的引导下会继续切削。偏差的最小值随着深度和直径比值的增加而迅速减少，这是因为当钻头越深入工件，徘屑槽的吸震能力越差。最后强烈的跳动导致刀柄绕着刀具的轴线转动，而刀尖还仍然保持稳定，从而产生是刀具最终断裂的集中应力。插铣

虽然通常没有直径小于0.002英寸的标准微型钻头，但可以用微型端铣刀来“冲”孔。“每当人们想加工一个小于0.002英寸的孔时，他们可以选用端铣刀，效果也不错。”伯顿说道。但这样加工的孔不能太深，因为刀具体不长，没有大的深度直径比率，因此一把直径为0.001英寸的端铣刀只能加工最深0.20英寸的孔，而同样直径的钻头可以加工得更深，因为钻头的设计使载荷全部作用在刀尖上，进而传到刀柄上被吸收。

市面上能提供最小5微米的端铣刀，但是并没有大量销售。“当人们想买这样的刀具时，我非常严肃的试着说服他们不要买，因为我们不喜欢制作这样的刀具。”伯顿说到。这种刀具主要问题是。不但这种刀具的硬质合金齿处于亚细微尺寸，而且当一把刀有多个齿时，每个齿的尺寸还要保持一致。伯顿道：“一把直径5微米的端铣刀在其基体上就夹持大约10个刀齿。”

他还补充说，他曾经看到过带有0.微米的粉末冶金硬质合金刀具，这是商业上能提供齿的尺寸的一半，但它还包括0.5和0.6微米的小齿。“如果齿的尺寸不统一，小齿是发挥不出作用的。” 坠电火花加工

应用坠电火花的电火花加工是一种微孔加工方式。这不同于将电导线穿过工件的电火花加工方式，应用坠电火花加工的微孔更加精密和精确，但同时花费也会很高。

坠电火花加工深细孔时，要用一根导电管作为电极。加工小而浅的孔时，需要用到一根导线或棒，“我们尽量用导管做电极。位于密歇根州的牧野公司总经理Jeff Kiszonas说道，导管的排渣孔能使加工的孔有大的深度直径比，并能够在加工中将孔底的熔渣排出孔外。他又补充道”但是另一方面，没人能制造出小于一定直径的导管。“一些供应商能提供直径小于0.003英寸的导管可以加工出0.0038英寸的孔。

现在Makino公司生产的双边坠电火花加工设备能够加工出 0.00044 英寸的微孔，这种设备主要用于孔的精加工。最近，在日本这种机床的开发人员用两分钟加工了八个这样的孔，并用四十秒穿透了0.0010英寸厚的碳化钨板。加工电极为一个因钨合金棒，由于电火花加工中再电极和工件间存在放电间隙，所以，所加工孔的直径会比电极直径大0.00020英寸。

当加工上述尺寸的孔时，旋转的导棒上包裹着通电的放电导线。精加工时需要一个w轴附件，用来夹持电极导向的模具，另外还需要一个中间导向件，当电极旋转时用来防止其弯曲和摆动。应用这种加工方式的机床适合于加工直径小于0.005英寸的孔。

另一种坠电火花加工微型孔机床是三菱VA10机床，它用精加工孔的钻摸附件来装卡和引导精制导线来腐蚀金属，伊利诺伊州的MC机械系统公司产品加工经理丹尼斯德利说：“这是一种标准的电火花加工，但是借助于安装在机器上的附件，我们同样可以加工细孔”。他还补充说在电火花加工中用2000转/分的转速旋转的导线可以加工小于0.0004英寸的孔。钨电极电火花加工

电火花加工是一中典型的慢加工，加工微孔时这表现得也很明显。“电火花加工非常慢，并且随着加工精度的增加而减慢”Midvale公司（Midvale公司是一个位于犹他州，主要生产24伏低电压电火花加工设备和基于精密电火花加工的公司）的总裁迪恩约根森说。

钨电极的生产是应用反极性接法，经机械加工、研磨加工使之直径达到10微米、粗糙度为0.000020英寸。应用1-微米的电极加工10.5到11微米的孔，并能加工盲孔。用于加工最小孔的最大工件厚度为0.002英寸，加工50微米直径的孔时工件的厚度能达到0.004英寸。

在激光加工之后用电火花加工是生产高精度孔的一种比较不错的方法，约根森已经决定重新研发最好的加工设备。“我们需要重新研发所有电子控件、程序软件和机械”。约根森说重新研发这些软件和继续额需要花费180000到200000美元。

车间里多数精加工为100美元/小时，包括特殊金属的电火花加工，如：X射线加工金和铂、光加工不锈钢、阴极射线加工钨和钽。约根森说道，电火花加工还不适合加工半导体材料，如聚晶金刚石。光加工

除了硬质合金和钨电极外，光也是一个不错的微孔加工的“刀具”材料。虽然大多数来钻孔的激光都是处于红外光谱范围，但是根据宾尼法尼亚州的Ex One Co。、Iiwin公司的激光技术主管兰迪吉尔摩介绍，他们采用的是绿色光柱的超脉冲技术。不像其他种类的微加工光束，超脉冲是一种纳秒级激光，它绿色光束的波长为532纳米。这种技术产生的激光一对脉冲时间为4到5纳秒，每对脉冲的间隔为50到100纳秒。这种技术的加工方式成倍的提高了加工效率。“与其他激光加工相比，这种技术大大的提高了金属去除率”。吉尔摩说：“由于这种激光脉冲短，所以很大程度上减少了对工件材料的热损伤。”

超脉冲激光加工孔的最小直径为45微米，不过这种加工最常用在H系列钢材料的柴油机喷嘴90微米到110微米孔的加工。吉尔摩提到，根据排放标准的要求这种孔的直径要缩小到50微米到70微米，因为越小的孔越能使燃料充分燃烧。

另外，这种技术加工的孔还带有一个负的锥度，就是入口直径小于出口直径，这有利于燃料的流动。

这种技术的另一种常用的应用是在航空涡轮叶片上打冷却孔。虽然叶轮只有1.5mm到2mm厚，但吉尔摩解释说，这种孔要带有25°的入口倾角，以使冷空气贴着孔壁流动，更好的起到冷却作用，这就是说钻孔的长度达到5mm。他说：“温度是航空发动机的主宰，叶轮运行的环境温度越高，燃料的利用率越高，得到的推力越大。

为了加强这技术的竞争力，Ex One 公司研发了一种专利材料，将这种材料注入中空的部件体内，可以防止光柱所加工孔以下壁体的烧伤。光加工之后，可以将这种材料完全清理掉。

“光加工的一种缺点是，光柱在遇到另一个实体之前就会一直传播”吉尔摩说：“加工柴油机喷嘴时，这会损坏相对壁的内表面”。

超脉冲加工设备的价格为650000到800000美元，虽然这要高于电火花加工设备，但是光加工不会用到电极。“激光加工用光做刀具”吉尔摩说：“它节省了电极的开支”。

根据其应用的不同，机械钻削加工、插铣、电火花加工和光加工在微孔加工中都占有一席之地。牧野公司的Kiszonas说：“用户也比较向往有更多的微孔加工方法供其选择”。

第三篇：外文翻译

本科生毕业设计（论文）外文资料译文

设计（论文）题目：

学生姓名：徐凯学号：0965251027分院：信息与机电工程分院班级： 091指导教师：袁鸿斌职称：讲师填表日期：2013年3月6日

杭州师范大学钱江学院教学部制

第四篇：外文翻译

当今时代是一个自动化时代，交通灯控制等很多行业的设备都与计算机密切相关。因此，一个好的交通灯控制系统，将给道路拥挤，违章控制等方面给予技术革新。随着大规模集成电路及计算机技术的迅速发展，以及人工智能在控制技术方面的广泛运用，智能设备有了很大的发展，是现代科技发展的主流方向。本文介绍了一个智能交通的系统的设计。该智能交通灯控制系统可以实现的功能有：对某市区的四个主要交通路口进行控制：个路口有固定的工作周期，并且在道路拥挤时中控制中心能改变其周期：对路口违章的机动车能够即时拍照，并提取车牌号。在世界范围内，一个以微电子技术，计算机和通信技术为先导的，一信息技术和信息产业为中心的信息革命方兴未艾。而计算机技术怎样 与实际应用更有效的结合并有效的发挥其作用是科学界最热门的话题，也是当今计算机应用中空前活跃的领域。本文主要从单片机的应用上来实现十字路口交通灯智能化的管理，用以控制过往车辆的正常运作。

研究交通的目的是为了优化运输，人流以及货流。由于道路使用者的不断增加，现有资源和基础设施有限，智能交通控制将成为一个非常重要的课题。但是，智能交通控制的应用还存在局限性。例如避免交通拥堵被认为是对环境和经济都有利的，但改善交通流也可能导致需求增加。交通仿真有几个不同的模型。在研究中，我们着重于微观模型，该模型能模仿单独车辆的行为，从而模仿动态的车辆组。

由于低效率的交通控制，汽车在城市交通中都经历过长时间的行进。采用先进的传感器和智能优化算法来优化交通灯控制系统，将会是非常有益的。优化交通灯开关，增加道路容量和流量，可以防止交通堵塞，交通信号灯控制是一个复杂的优化问题和几种智能算法的融合，如模糊逻辑，进化算法，和聚类算法已经在使用，试图解决这一问题，本文提出一种基于多代理聚类算法控制交通信号灯。

在我们的方法中，聚类算法与道路使用者的价值函数是用来确定每个交通灯的最优决策的，这项决定是基于所有道路使用者站在交通路口累积投票，通过估计每辆车的好处(或收益)来确定绿灯时间增益值与总时间是有差异的，它希望在它往返的时候等待，如果灯是红色，或者灯是绿色。等待，直到车辆到达目的地，通过有聚类算法的基础设施，最后经过监测车的监测。

我们对自己的聚类算法模型和其它使用绿灯模拟器的系统做了比较。绿灯模拟器是一个交通模拟器，监控交通流量统计，如平均等待时间，并测试不同的交通灯控制器。结果表明，在拥挤的交通条件下，聚类控制器性能优于其它所有测试的非自适应控制器，我们也测试理论上的平均等待时间，用以选择车辆通过市区的道路，并表明，道路使用者采用合作学习的方法可避免交通瓶颈。

本文安排如下：第2部分叙述如何建立交通模型，预测交通情况和控制交通。第3部分是就相关问题得出结论。第4部分说明了现在正在进一步研究的事实，并介绍了我们的新思想。

The times is a automation times nowadays,traffic light waits for much the industey equipment to go hand in hand with the computer under the control of.Therefore,a good traffic light controls system,will give road aspect such as being crowded,controlling against rules to give a technical improvement.With the fact that the large-scale integrated circuit and the computer art promptness develop,as well as artificial intelligence broad in the field of control technique applies,intelligence equipment has had very big development,the main current being that modern science and technology develops direction.The main body of a book is designed having introduccd a intelligence traffic light systematically.The function being intelligence traffic light navar’s turn to be able to come true has：The crossing carries out supervisory control on four main traffic of some downtown area;Every crossing has the fixed duty period,charges centrefor being able to change it’s period and in depending on a road when being crowded;The motro vehicle breaking rules and regulations to the crossing is able to take a photo immediately,abstracts and the vehicle shop sign.Within world range ,one uses the microelectronics technology,the computer and the technology communicating by letter are a guide’s,centering on IT and IT industry information revolution is in the ascendant.But,how,computer art applies more effective union and there is an effect’s brought it’s effect into play with reality is the most popular topic of scientific community,is also that computer applications is hit by the unparalleled active field nowadays.The main body of a book is applied up mainly from slicing machine’s only realizing intellectualized administration of crossroads traffic light,use operation in controlling the vehicular traffic regularity.Transportation research has the goal to optimize transportation flow of people and goods.As the number of road users constantly increases, and resources provided by current infras-tructures are limited, intelligent control of traffic will become a very important issue in thefuture.However, some limitations to the usage of intelligent tra?c control exist.Avoidingtraffic jams for example is thought to be beneficial to both environment and economy, butimproved traffic-flow may also lead to an increase in demand [Levinson, 2003].There are several models for traffic simulation.In our research we focus on microscopicmodels that model the behavior of individual vehicles, and thereby can simulate dynam-ics of groups of vehicles.Research has shown that such models yield realistic behavior[Nagel and Schreckenberg, 1992, Wahle and Schreckenberg, 2001].Cars in urban traffic can experience long travel times due to inefficient traffic light con-trol.Optimal control of traffic lights using sophisticated sensors and intelligent optimizationalgorithms might therefore bevery beneficial.Optimization of traffic light switching increasesroad capacity and traffic flow, and can prevent tra?c congestions.Traffic light control is acomplex optimization problem and several intelligent algorithms, such as fuzzy logic, evo-lutionary algorithms, and reinforcement learning(RL)have already been used in attemptsto solve it.In this paper we describe a model-based, multi-agent reinforcement learningalgorithm for controlling traffic lights.In our approach, reinforcement learning [Sutton and Barto, 1998, Kaelbling et al., 1996]with road-user-based value functions [Wiering, 2000] is used to determine optimal decisionsfor each traffic light.The decision is based on a cumulative vote of all road users standingfor a traffic junction, where each car votes using its estimated advantage(or gain)of settingits light to green.The gain-value is the difference between the total time it expects to waitduring the rest of its trip if the light for which it is currently standing is red, and if it is green.The waiting time until cars arrive at their destination is estimated by monitoring cars flowingthrough the infrastructure and using reinforcement learning(RL)algorithms.We compare the performance of our model-based RL method to that of other controllersusing the Green Light District simulator(GLD).GLD is a traffic simulator that allows usto design arbitrary infrastructures and traffic patterns, monitor traffic flow statistics such asaverage waiting times, and test different traffic light controllers.The experimental resultsshow that in crowded traffic, the RL controllers outperform all other tested non-adaptivecontrollers.We also test the use of the learned average waiting times for choosing routes of cars through the city(co-learning), and show that by using co-learning road users can avoidbottlenecks.

第五篇：外文翻译

设计一个位于十字路口的智能交通灯控制系统

摘要：本文模型使用模糊本体的交通灯控制域，并把它应用到控制孤立十字路口。本文最重要的目的之一是提出一个独立的可重复使用的交通灯控制模块。通过这种方式，增加软件的独立性和为其他的软件开发活动如测试和维护，提供了便利。专家对本体论进行手动的开发和评估。此外，交通数据提取和分类路口使用的人工神经网络的图像处理算法。根据预定义的XML架构，这种信息转化为XML实例映射到适合使用模糊推理引擎的模糊规则的模糊本体。把本系统的性能与其他类似的系统性能进行比较。比较结果显示：在所有的交通条件下，在每个周期中，对每辆车它有低得多的平均延迟时间与其他的控制系统相比。

关键词:模糊本体,智能代理,智能交通系统(ITS),交通信号灯控制(TLC),孤立的十字路口,图像处理,人工神经网络

1.引言

作为城市交通增加的结果,道路网络的能力有限和发展交通工具和方法的技术方面，许多实体，关系，情况和规则已经进入交通灯控制域和转化成为一个知识领域。这个领域的建模知识帮助交通代理和应用有效地管理关于实时条件下的交通。全面知识建模领域的一个最合适的方法是使用本体概念。“本体论是一个正式的、明确的一个共享的概念化的规范。以前的模型是基本的本体建设的基础，为下列建立一个共享的语义丰富的知识域。除了本体作为概念化的形式主义的重要性，它有可能超过所代表的数据。这种能力将提高有关性能的决定和其他非智能系统的功能特点。在近年来，本体论上的研究正成为一个新的热点话题在不同的活动，如人工智能，知识管理，语义网络，电子商务和几个其他应用领域。这些领域之一是智能交通系统。一些努力已制成这个通过展示和使用本体检测交通领域拥塞，管理非城市道路气象事件，驾驶阿德福—索里系统，共享和整合一个智能交通系统。本文的目的是介绍一个红绿灯有效控制孤立交叉口这方面的知识重用的控制本体。这种新的办法适用于智能代理使用知识决策模糊。该系统采用的图像来自安装了监控摄像机拍摄的路口。这些图像处理利用图像处理算法和神经网络的方法，然后发送到一个智能代理。第2节中，我们将简要地解释了在这项工作中运用的技术包括seman-TIC网络技术，智能代理技术和交通的回地面光控制方法。在第3节，新的系统架构是基于分层语义网络架构。第4节介绍交通灯控制的模糊本体的建设。第五节从路口提取的图像信息解释。在第6节，智能系统的运作被完整描述，最后在第7节对所提出的方法进行评估，对结论进行阐述。

2.背景

本节说明在这项工作中的应用技术包括语义网络技术，特别本体和模糊本体。此外，国家的交通灯控制的艺术方法是简要介绍。2.1.语义网络技术

语义网络被定义为当前Wed的延伸，这些网站的信息都给出明确的含义;使电脑与人更好的合作。有几层语义Web的建议源自伯纳斯滞后阶段。在此类别中的所有规则如表1所示。图.4显示输出模式的示意图。本次评选有助于智能系统，以确定下一步的阶段测序。

另一种模糊的规则类别涉及估计优化周期时间。这些规则的模糊变量是天气条件，时间，每天平均车辆拥堵情况。出于这个原因，60个模糊规则被定义了。从气象研究所取得气象条件。日期和时间也是在交通专家的知识的基础上以模糊变量形式预先定义的。图5显示日期，时间和周期时间的隶属函数。当天的参数是在日历基础上基于假期和正常的一天与周期时间量的关系预定义的。例如，假期期间的周期时间是较平日少。因此，平日的隶属度比假期多。

例如一个阶段选型的模糊规则如下所述：“如果一个路口的类型是四的方式，平均车辆拥堵低，平均行人拥堵是中等，然后相类型是简单的两阶段”。此外，为周期时间估计的模糊规则表示如下：“如果天气条件是晴天，时间是早晨，天是正常的，平均车辆拥堵是低，则周期时间短”。在此类别中的所有规则都列在附录A。

在此步骤结束时，应该对交通灯逻辑控制的项目的有效性进行评估。此功能是使用专家的意见。评价过程的主要目的是显示发展的本体和其相关的软件环境的用处。虽然所有的信息，尤其是交通灯控制规则已提取国际标准和科学交通文学，专家的知识优势是他们最后的正确性验证标准。所有模糊规则，包括优化周期时间和相位类型的规则，在这个过程中，准备以调查问卷形式和展现给一些专家包括从德黑兰警察局交通上校和两名来自德黑兰的交通组织工程师。由于德尔菲专家的意见，约有84％的淘汰型规则和优化周期时间的87％被接受。此外，所有交通逻辑控制的元素包括概念，关系，属性和公理都被这些专家进行了评估和验证。我们评估逻辑交通控制是基于理论知识的。在这个过程中进行了两项活动，包括检查的要求和能力的问题，并在目标应用环境测试本体。由于逻辑交通控制已建成的基础上，如指定要求优化循环时间，逐步淘汰型，交通的移动和优化绿灯时间，每个阶段的序列中，第一项活动是最好的结果。逻辑交通控制满足所有的交通灯控制的需求，并能回答的能力问题。绩效评估机制，可以支持这种说法。在部分实验结果我们验证了这一过程。