浅议如何改进学校会计核算问题中英翻译

第一篇：浅议如何改进学校会计核算问题中英翻译

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Shallow debate how to improve school accounting problem in English translation

一、学校会计核算的现状

A, schools with the status quo of accounting

随着我国教育体制的不断改革，为了更好地规范学校财务管理行为，学校会计制度必须进一步改进创新，才能适应其多元化的资金管理运作方式，所以，需要优化现行学校会计核算机制，制定合理的收费政策，加快学校会计核算与管理工作，使我国的教育事业朝着一个健康、稳定的方向发展。

Along with our country education system reform unceasingly, in order to better regulate financial management behavior, school school accounting system must be further improve the innovation, to adapt to the diversification of capital management way, so, need to optimize the current school accounting mechanism, reasonable fee policy, accelerate the work of the school business accounting and management, make our country's education career towards a healthy and stable development.二、目前学校会计核算存在的问题

Second, the accounting problems existing in current school

（一）收付实现制为基础的会计核算制度具有局限性

http://www.xiexiebang.com/ http://www.xiexiebang.com/ http://www.xiexiebang.com/ the basis of cash accounting method of accounting calculation system without income, expenditure proportion of the two, so can't reflect the real situation, also may lead to partial, false information.2 it is accounting for the school as a reflection of the debt.Under the cash realization system, some can't be reflected from the billing contact billing, including payment, purchase of laboratory equipment instruments, protection, etc., the costs of these specific number cannot be displayed in the school financial management books, if not to do a good job of funds coordination control, may lead to financial risk, and make the accounting information distortion, is not conducive to school finance management work smoothly.（二）会计报表体系问题

(2)accounting system problems

就学校财务管理情况而言，其需要进行财务管理的对象多样化，编制财务报告所包含的内容较多，主要有资产负债表、收支对比表、专项资金变动表等，但是缺少对现金流量表的编制。实际上，学校也需要加强对现金流量的监管，这样可以及时了解学校在某一特定时期内的现金收入与支出情况，同时也能具体说明资金变化的原因，以及用途等。此外，学校财务制度中缺乏对会计信息的规范管理，对于一些重要信息没有披露出来，这样也会给财务管理带来一定的限制作用。所以，应根据学校的自身情况编制现金流量表，这样可以反映学校内部资金收支的实际情况以及资金的流向。

In terms of school financial management situation, the need to diversify its financial management object, prepare financial report contains the content is more, mainly include the balance sheet, contrast balance sheet, statement of changes in special funds, etc., but lack of the preparation of the cash flow statement.In fact, the school also need to strengthen the supervision of cash flow, so that we can timely understand the school is in a certain period of cash income and expenditure situation, at the same time also can specify the cause of the change of funds, and USES, etc.In addition, the school lack of normative management of accounting information in the financial system, for some important information is not disclosed, it also can bring certain restriction function to financial management.So, should prepare a statement of cash flows according to the

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第二篇：外交部部长回答记者问题(中英翻译)

Last month, President Xi Jingping and President Trump had a very important telephone conversation where they reaffirmed the important of following the one-China principle and pledged to push China-US relations to greater heights from a new staring point 上个月，习近平主席同特朗普总统进行了一次重要的通话，两国元首确认了坚持“一个中国”原则的重要性，强调要推动中美关系在新的起点上取得更大发展。

Looking ahead, it’s very important that we rise above two things.展望未来，我们还应该致力于两个“超越”

First, we need to rise above the difference of our social systems.China and the United States have chosen different systems and development paths.The Chinese people have great confidence in our social system and development path, we welcome efforts to build a better United States.首先是超越社会制度的不同，中美各自选择了不同的制度和发展道路。中国对我们自己的社会制度和发展道路充满自信，当然，我们也乐见美国能够把自己的国家建设得更好。

Second, we need to rise above the zero-sum mentality.China and the United States have a growing set of common interests.The areas where we need to work together on far outweigh what divided us.In many ways, our interests are increasingly intertwined.第二就是要超越零和博弈这种传统的思维，中美两国拥有着越来越广泛的共同利益，我们之间合作的需要远远大于分歧，在很多方面中美双方已经是利益交融。

We should pull our efforts to enlarge our shared interests rather than building one’s success at the expense of the other, because it’s just not possible.我们应该做的是齐心协力，不断做大共同的蛋糕，而不是也不可能把一方的成功建立在另一方的受损之上。

谈中日关系：日本需要先治好自己的“心病”

日本记者提到如何改善中日关系的问题，王毅部长指出，解药在于日本治好自己的“心病” This year marks the 45th anniversary of normalized relations between China and Japan, but it also marks the 80th anniversary of the so-called “Marco Polo Bridge Incident”.These two anniversary dates represent two totally different paths, the one leading to peace and friendship and the other to war and confrontation.今年确实是中日邦交正常化45周年，但同时也是“卢沟桥事变”80周年。这两个纪念日代表了两条截然不同的道路，一条是和平与友好，一条是战争和对抗。

Several decades on, however, some people in Japan are still torn between the two paths and try to reverse the course of history.We hope all peace-loving people in Japan will make sure their country will head in the right direction in this important anniversary year.几十年后的今天，我们看到日本国内仍然有些人还在这两条道路之间摇摆不定，甚至企图开历史的倒车。我们希望一切爱好和平的日本人民能够在这个重要的年头，把握好国家的前行的方向。

Of course, we want to improve relations with Japan for the benefit of our two peoples.But first of all, Japan has to adopt the right frame of mind, be sensible and come to terms with the fact of China’s development and revitalization.我们当然愿意同日本改善关系，造福两国人民，但是日本需要先治好自己的“心病”，要理性看待和接受中国不断发展振兴的事实。

谈中韩关系：敦促韩方悬崖勒马、中止部署

当前中韩关系复杂敏感，王毅外长重申，部署“萨德”有违为邻之道，敦促韩国悬崖勒马 China has expressed its strong oppositionto it all along.The monitoring and early warning radius of THAAD reaches far beyond the Korean Peninsula, andit’scommon knowledge that THAAD undermines China’s strategic security.Clearly, deployingTHAAD is the wrong choice.It’s not how neighbors should behave to each other, and it may very well make the ROK less secure.我们一开始就坚决反对。因为“萨德”反导系统的监测预警的范围远远超出了半岛，它危害中国战略安全的企图已经是路人皆知。所以引进“萨德”显然是一个错误的选择，不仅有违为邻之道，而且很可能使韩国陷入更加不安全的境地。

We strongly advise some elements in the ROK（Republic of Korea）not to pursue this course of action, otherwise they will not only end up hurting themselves as well as others.China urges the ROK to cease and desist, halt the THAAD development and not to go further down the wrong path.我们奉劝韩国国内某些势力不要再一意孤行了，否则结果只能是损人又害己。中方敦促韩国悬崖勒马、中止部署，不要在错误的道路上越走越远。

谈中美俄三国关系：不应该是你上我下的跷跷板 对于中美俄三国关系，王毅外长打了个形象的比喻

As for the China-US-Russia relationship in the new area, it should not be “a seesaw game”.The three countries should work with rather than against each other.We should pursue win-win rather than zero-sum outcomes.我们认为新时期的中美我关系不应该是你上我下的跷跷板，三方应该一起做加法，而不是减法，应该一起谋共赢，而不是零和。

谈朝鲜半岛形势：亮起红灯、同时刹车

The two sides are like two accelerating trains coming towards each other with neither side willing to give way.The question is, are the two sides really ready for the head-on collision?Given the situation, our priority now is to flash the red light and apply brakes on both trains.就像两组不断加速的列车，互不相让，难道双方都做好了迎头相撞的准备吗？当务之急要做的就是亮起红灯、同时刹车。

China process that, as a first step, the DPRK（Democratic People's Republic of Korea）suspend its missile and nuclear activities in exchange for halt of the large-scale US-ROK exercises.This suspension-for-suspensioncan help us break out of the security dilemma and bring the parties back to the negotiating table.中方的建议是，作为第一步，朝鲜暂停核导活动，美韩也暂停大规模军演，通过“双暂停”摆脱目前的安全困境，并且使各方重新回到谈判桌前。

谈保障中国公民的海外安全：哪里有困难，哪里就有五星红旗

At the moment of life and death, our people pin their hopes on the embassy, and it’s what helps them persevere.Our people have great trust in Chinese diplomats and this is an enormous responsibility for us.We must never betray their trust and we must spare no effort to meet our responsibility.我们的同胞在生死关头第一时间想到的是使馆，并把使馆的救援作为坚持下去的勇气，这对于外交人员来说是一份宝贵的信任，更是一份厚重的责任。面对这份信任和责任，我们义不容辞，必当全力以赴。

Whatever there is difficulty or danger for Chinese people overseas, there would appear Chinese diplomats and the Five-Starred Red Flag of China.哪里有困难和危险，哪里就会出现中国外交官的身影，哪里就会有五星红旗的飘扬。

谈南海问题：局势已趋平静，再生事端不得人心

Over the past year, tides have risen and fallen and the South China Sea has returned to calm.I would go further than saying the temperature has lowered “somewhat” and say that it has lowered “significantly”.This is the result of the joint efforts of China and ASEAN countries, and it’s welcome news for the region and the world.过去一年，南海潮起潮落，最终趋于平衡，不是有所降温，而是明显降温。这是中国和东盟国家共同努力的结果，是地区之幸，也是世界之福。

At this moment, if someone should try to make waves and stir trouble, then he will have no support but meet the common opposition of the entire region, China will never allow the hard-won stability to be disrupted again.所以在这个时候，如果还有人想兴风作浪、再生事端，不仅不得人心，也必将遭到地区国家的共同抵制。我们绝不会允许来之不易的稳定局面再次受到干扰和破换。

While some people in the world believed in Alfred Mahan’s theory of controlling the seas, the Chinese prefer the approach taken by Zheng He and value maritime cooperation.In the 21st century, we would like to see more maritime cooperation and greater trust between the parties.Even between China and the United States, if we change our mindset, then the vast oceans may well become a broad stage for cooperation.中国人的海洋观推崇郑和，看重的是海洋合作，而有些人信奉的是马汉，热衷控制海权。在21世纪的今天，我们希望海上的合作更多一些，各方的信任更增几分。即使是中美之间，只要转变观念，浩瀚的海洋也完全可以成为两国合作的广阔天地。

谈一个中国：任何势力都不可能阻挡中国实现国家统一

There is only one China in the world, and Taiwan is part of China.This is a fact recognized by the world and an important principle enshrined in a series of international documents including UN resolutions.There is no basis in international law for the Taiwan region to establish or maintain so-called “diplomatic relations” with any country.Since such relationships have no legitimacy, surely they have no future!The Taiwan authorities should recognize this major trend.No one and no force can block the eventual and complete reunification of China.台湾地区与任何国家建立或者保持所谓的“外交关系”。都缺乏国际法依据。都没有正当性，也必然是没有前途的。台湾当局应该认清这一大势，任何人、任何势力都不可能阻挡中国最终实现国家的完全统一。

谈中国的国际角色：大小国家一律平等，不分领导与被领导

First, China believes in the equality of all countries, large and small.We don’t believe some countries should “lead” other countries.首先，中国一贯主张大小国家一律平等，我们不认为应当把国家分为领导和被领导。

Second, the UN, as the world’s most authoritative and credible inter-governmental organization, should play an effective role in coordinating international affairs according to the purposes and principles of its Charter.联合国是当今世界最有权威性和公信力的政府间国际间组织，我们主张应当让联合国根据宪章的宗旨和原则来切实发挥好处理国际事务的功能。

Third, rather than talking about “leadership”, we should really be talking about “responsibility”.Large countries have more resources and capability, so they should shoulder more responsibilities and make a greater contribution.第三，与其说领导，不如讲责任。相对而言，大国拥有更多资源，也有更大能力，理所当然承担更多的责任，做出更大的贡献。

谈金砖国家：五根手指，伸开各有所长，攥紧就是拳头

The BRICS countries are representative of the emerging economies.Over the years, the fortunes of the BRICS may have risen or fallen and BRICS each face their own set of challenges.金砖各国都是当今世界有代表性的新兴市场经济体。这些年来我们看到，金砖机制的成长有起有伏，金砖各国面临的挑战也各有不同。

However, as President Xi Jingping has put it, the BRICS are like five fingers, each with its own strength;when the BRICS come together, we form a fist that can punch.As long as we stay united, the BRICS will not lose its luster, rather, it will shine more brightly than ever.但是正如习近平主席所讲的，金砖国家就像五根手指，伸开来各有所长，但是攥起来就是一个拳头。只要五国团结一心，金砖不仅不会褪色，还会更加闪亮。

第三篇：合同翻译中英

Contract Date : 合同日期

Contract Number : 合同编号

SALE & PURCHASE CONTRACT FOR BRAZIL IRON ORE FINES

巴西铁矿石购销合同

This contract(“Contract”)is made and entered into by and between:

这个合同（“合同”）是由以下双方达成：

Seller :

卖方

Buyer :

买方

Whereas, the Buyer agrees to buy and the Seller agrees to sell the below-mentioned goods for Asia, on the terms and conditions stated below:

在此，在下述的情况条件下，买方同意购买，卖方同意销售下文提及的货物，：

CLAUSE 1 : DEFINITION 第一条： 定义

In this contract, the following terms shall, unless otherwise specifically defined, have the following meanings:在本合同中，除非另有特指，词语均定义如下，(A)“Ore” means Iron Ore Fines of Brazil Origin.“矿石”指的是产地巴西的铁矿石

(B)“U.S.Currency” means the currency of the United States of America freely transferable from and payable to an external account.“美元货币”指的是美国的自由可转让的且可支付外国帐户的货币

(B)“Metric Tonne or MT” means a tonne equivalent to 1,000 Kilogram.公吨或MT 指的是等于1000千克的一吨。

(D)“Wet basis” means Ore in its natural wet state.“湿吨”指的矿石的自然重量

(E)“Dry basis” means Ore dried at 105 degrees Centigrade.“干吨”指的是105摄氏度干燥后的矿石。

(F)“DMT” means dry Metric Tonne

“DMT”指的是干吨重。

CLAUSE 2 : COMMODITY 第二条： 货物

Ore 铁

CLAUSE 3 : DELIVERY QUANTITY AND DELIVERY PERIOD 第三条 交货数量和交付期限

Quantity :-----WMT(+/-10%)at Buyer’s Option

数量： ___湿吨（+/-10%）-买方意见

Loading Port : Rio de Janeiro port, Brazil(at Seller’s option)

装船港：巴西里约热内卢-卖方意见

Discharging Port :----------/----------port, China(at Buyer’s option)

装卸港： 中国 港-买方意见

Shipment : On or before--------------, 2006

装船： 在 年 月 日 之前

CLAUSE 4 : GUARANTEED SPECIFICATIONS第四条： 质量保证

Chemical composition(on Dry basis)化学成分（在干燥状态）

Fe铁 64.50 %(Rejection below 63.50%)拒绝低于63.5%

Al2O3 氧化铝 2.0% max 不高于2.0%

SiO2 氧化硅 3.5% max 不高于3.5%

Sulphur 硫 0.01% max 不高于0.01%

Phosphorus 磷 0.06% max不高于0.06%

Free moisture content loss at 105 degrees Centigrade shall be 8.00% max.在105摄氏度失去的自然水分含量不能高于8%。

Physical composition(on Wet basis)物理成分（自然状态下）

Size(mm)大小 +10 mm 5% max 不多于5% + 1 mm 80% min 不少于

0%-15 mm 15% max 不多于15%

CLAUSE 5 : PRICE 第5条 价格

US$ per DMT CIF------port, China(Incoterms 2000).The above price shall be based on 64.5% Fe.Rejection below Fe 63.5% based on CIQ analysis report at discharging port and also rejection below Fe 64.0% based on loading port analysis.__ 美元/干吨 CIF __ 中国港口(Incoterms 2000),这个价格是基于64.5%含铁量的.卖方拒装在出发港检验中低于64%的,同样买方拒收装卸港CIQ检验中低于63.5%含铁的矿石.CLAUSE 6 : PRICE ADJUSTMENT 第6条 价格调整

The prices of Ore stipulated in Clause 5 hereof shall be adjusted by the following bonuses and penalties:第5条中合同规定的矿石价格需要被以下方式奖罚调整.ORE CONTENT(Fe):含铁量

BONUS : 奖励

For each 1.00% of Fe above 64.5%, the base price shall be increased by US$ 1.00 per DMT, fractions pro rata.含铁量每比64.5%高1%,基本价格应该提高1美金/干吨

PENALTY :处罚

For each 1.00% of Fe below 64.5%, the base price shall be decreased by US$ 1.00 per DMT, fractions pro rata.But Buyer has the right to reject Ore which is Fe content is below 63.5%.含铁量每比64.5%低1%,基本价格应降低1美金/干吨,但买方有权拒收含铁量低于63.5%的.OTHER ELEMENTS(IMPURITIES):

If the composition of Ore in respect of Alumina(Al2O3), Silica(SiO2), Sulphur(S)and Phosphorus(P)exceeds the respective guaranteed maximum as set forth in Clause 4 hereof, Buyer shall accept such delivery of Ore by imposing penalties provided below, fractions pro rata.如果矿石的氧化硅,氧化铝,硫,磷的成分超过了第四条内容规定的保证值,买方应接受交货.按比例处以(卖方)罚金,a)Al2O3 氧化铝

US$ 5(Five)cents per DMT for each 1.00% in excess of 2.00% 含量超过2%的,每增加1%,罚以0.5美元一干吨

b)SiO2 氧化硅

US$ 5(Five)cents per DMT for each 1.00% in excess of 3.50%.含量每超过3.5%,的,每增加1%, 0.5美元一干吨

c)S(Sulphur)硫

US$ 5(Five)cents per DMT for each 0.01% in excess of 0.01%.含量每超过0.01%,的,每增加0.01%, 0.5美元一干吨

d)P(Phosphorus)磷

US$ 5(Five)cents per DMT for each 0.01% in excess of 0.06% 含量每超过0.06%,的,每增加0.01%, 0.5美元一干吨

MOISTURE : 水分

In the event that the free moisture loss at 105 degrees Centigrade exceeds the respective guaranteed maximum as set forth in Clause 4 here

of, Seller shall pay Buyer half of the actual freight attributable to moisture content over 8% up to 9% including 9% and full actual freight attributable to moisture content over 9%.当矿石在105摄氏度下蒸发的自然水分超过第四条所承诺的最大值时,卖方应赔付买方:

1)水分的一半运费 大于8% 小于等于9%时;2)水分的全部运费 大于9%时

CLAUSE 7 : PAYMENT

第7条 交付方式

Buyer shall open within seven(7)working days after the date of this contract, on at sight Letter of Credit(“L/C”)in favor of Seller providing for payment of the full invoice value of quantity of Ore.The LC should contain the following terms and conditions:买方应在签订合同后的7个工作日内,开可见信用证 信用证应符合以下条款条件:

(i)The L/C shall be issued or transferred by First Class Bank.All banking charges outside the L/C issuing bank including reimbursing charges and confirmation charges are for the account of the Beneficiary.信用证应由一级银行开证并转交,所有除开证行之外的银行费用,包括支付行费用和保兑费用,由受益人支付.(ii)L/C shall allow for 10% more or less in value and quantity.信用证价值和数量应允许10%的增减.(iii)Charter party bills of lading acceptable.租约项下提单可接受

(iv)Third party documents acceptable except for Draft and Invoice.(v)Partial shipment allowed.(vi)Trans-shipment not allowed.(vii)Spelling and other typographical errors are not considered as discrepancies.(A)Provisional Payment

The aforesaid L/C shall be payable against Seller’s sight draft(s)for the amount of ninety-five(95)percent of the CIF value of the shipment accompanied by the documents as stipulated in Clause 8 hereof.The Certificate of Weight issued by SGS Brazil Private, Ltd.(“SGS Brazil”)in Brazil by survey of ship’s draft together with the Certificate of Analysis of sample and of the percentage of the free moisture loss at 105 degrees Centigrade issued by SGS Brazil shall be a basis for the Seller’s provisional invoice for the provisional payment.(B)Final Payment

The balance(+/-)of the CIF value of the shipment after the provisional payment to Seller shall be settled in accordance with Seller’s draft payable at sight together with the final invoice and the documents stated in Clause 8.(2)hereof or by telegraphic transfer by Seller to Buyer in accordance with Buyer’s debit note to Seller together with the documents(except Seller’s final invoice)stated in Clause

8.(2)hereof within ten(10)days from the date of receipt of the said documents, as the case may be.The validity of the L/C should be maintained in accordance with the above.Seller’s final invoice or Buyer’s debit note for the settlement of the balance of the CIF value of the shipment shall be based on the certificate issued by the State General Administration of the People’s Republic of China for Quality Supervision and Inspection and Quarantine or its branches(collectively “CIQ China”)as provided in Clause 8 and Clause 9 hereof.If an umpire analysis is required under the Clause 10 hereof, payment adjustment arising from this will be made when the umpire’s certificate is available.If Buyer is not able to submit to Seller the Inspection Certificate issued by CIQ China as per Clause 9 hereof within seventy five(75)days after the completion of discharging, the Draft Survey Certificate of Weight and Certificate of Analysis at loading port shall be the base of the final invoice or debit note.If the cargo is rejected based on CIQ analysis report Seller shall refund the amount vide Clause 7(A)Provisional Payment, within 30 days after the receipt of the CIQ analysis report.Buyer’s banking details:

Bank Name :

Bank Address :

Seller’s bank details:

Bank Name :

Bank Address :

第四篇：中英翻译差异

汉英文化差异对英语翻译的影响

【摘要】翻译活动并不是简单的文字转换，而是把一种语言转换成另一种语言的工作，因而是一种跨文化的活动。而各个民族的生活环境和生活经历不同造成了他们所创造的文化之间也具有巨大差异，这种差异又造成了各自语言上的巨大差异。这些差异对译者翻译过程以及翻译翻译结果的准确性产生巨大影响。本文将从地理位置、宗教信仰、生活习惯和习俗、以及词义联想和文化意象共四个方面探讨中西方文化的差异对翻译活动的影响。【关键词】汉英文化 英语翻译 差异 影响

引言

语言是社会现象,也是文化现象,语言反映文化,又受文化的制约,语言与文化的密切关系注定了翻译与文化的关系。根据一般概念, 翻译是将一种语言的信息用另一种语言表达出来的活动。这个概念只提及语言的信息, 未提到文化的信息, 是不完整的概念。世界上不同的民族和地域的人们创造了具有各自特点的民族地域文化，这种文化上的差异造成了各自语言的巨大差异，所以翻译不仅是把一种语言转换成另外一种语言的工作。更是文化上的交流活动。我国著名学者王佐良教授在谈到文化与翻译的关系时指出: “翻译工作者处理的是个别的词, 他面对的则是两大片文化。”

一、汉英的地理位置差异与英语翻译

一定的文化实体总是存在于一定的空间地域内的，因此它不可避免地要反映该地域的自然特点与物产经济的特点，具体反映在语言上也有所不同。在用自然景观或物体作比较时，不同的语言表现就存在明显的差异。就拿中国和英国相比，以英国为例，英国四周环海，是一个典型的岛国，并且在历史上英国的航海业非常发达，曾一度领先于其他国家，因而英语中与海洋有关的词语和表达就特别丰富。中国则不同，中国有2/3 的边界线在陆地上，文化的繁荣兴盛起源于中原。中华民族世代在亚洲大陆生活并繁衍，生活的方方面面都离不开土地，所以他们对土地有一种特殊的感情。在语言中也潜移默化体现与土地的关系，如，汉语“挥金如土”，比喻铺张浪费，花钱大手大脚，而英语中则用“spend money like water” 此外，英语中有大量关于船和水的俗语和习语，而在汉语中却找不到完全相同的对应，如: “all at sea”（指不知所措）、“as close as an oyster”（指守口如瓶）、“drink like a fish”（指豪饮）等等。中国人经常用“天南地北”来表达对祖国幅员辽阔的赞叹，而英国人则用“from sea to sea”来表达国土面积的意思。

“东风”和“西风”在中西文化中有着不同的解读，这也是由国家的地理环境的差异造成的。中国西邻高山，东临大海，东风就是温暖春天的象征，所以中国人偏爱东风，故素有“西风凛冽”与“东风送暖”之辞。而英国却拥有完全不同的地貌与气候，它西邻大西洋，东面与欧洲大陆相望，西风温暖而湿润，东风反而寒冷。英国人对西风的喜爱在雪莱的《西风颂》中表现得淋漓尽致，诗中有这么一句：“Oh the west wind.If winter comes, can spring be far behind.”（啊，西风！假如冬天已经来临，春天还会远吗？）如果不了解英国的地理环境，译者在翻译这个句子时可能就会感到困惑：为什么雪莱会歌颂寒冷的西风呢？因此，这种地理环境的差异有时会给翻译带来较大的困难。

二、汉英双方宗教信仰差异与英汉翻译

在语言漫长的发展历史中，宗教的影响是不容小觑的，各国的语言或多或少都会沾染上些许宗教色彩。英国人大多信基督教，按照基督教的理解，世界和宇宙是上帝创造的，这个世上的万事万物都要服从上帝的旨意。在中国则大多数人信奉佛教，在他们心中，由各派佛祖主宰这个世界。中英文中都有大量与宗教信仰相关的词语，中文里有“借花献佛”、“放下屠刀，立地成佛”等说法。在西方国家，人们表示对对方的祝福时常会说“God bless you!”，在鼓励灰心丧气的朋友时，人们通常会说“God helps those who help themselves”（天助自助者）。与宗教有关的典故在翻译工作中也很常见。如：“The thing I bought yesterday am found to be an apple of Sodom.” 中的“an apple of Sodom” 便是出自于圣经中的一个典故。据圣经《旧约·创世纪》记载, 所多玛是古代死海边上的一座城市, 由于那里的居民骄奢淫逸, 罪大恶极, 上帝降火烧毁了这座城,城中的百姓、庄稼和牲畜全都化为灰烬, 传说在那里的死海边上长着一种外表美丽、摘下便成为灰烬的苹果。后来, “an apple of Sodom” 比喻罪恶的城市, 罪恶之地。只有了解这一典故, 才能正确译成：“我发现昨天买的东西外表好看却实际无用。”如果译者不熟悉圣经里的这个典故，那么他在翻译的时候就不能准确地表达出原文的意思。

三、生活习惯和习俗的差异与英语翻译

我们常说: “ 一方水土养一方人。” 的确如此, 这其中也包含着文化的差异。汉语和英语是建立在不同文化基础上的两种语言, 它们各自反映着自己特殊的民族文化和历史传统。语言和文化是息息相关的, 有什么样的文化, 就会有与之相对应的语言来反映。

就拿数字来说，“8”在中国是一个吉利的数字，很多人在竞投车牌，电话号码等的时候愿意花上一大笔钱，就只为了图一个吉利。可是如果是拿这些数字给英国人，可能他们只会一笑而过甚至会觉得奇怪为什么要花那么多钱买一堆数字。称谓上，中国人是讲究尊卑大小，因此会有“舅舅”、“舅妈”、“叔叔”、“婶婶”等的称谓。可是在英语的 “uncle”、“aunt”这两个词就代替了这些称谓的麻烦。中国人性格上是比较内敛的，而外国人则思想相对比较开放。因而在生活上，中国人都喜欢委婉的表达自己的情感，比如：某人称赞某个人的女儿很漂亮时，中国人一般会说：“哪里，哪里。”以表达自己的谦虚。如果把这几句直接翻译过来就会闹出笑话：“Your daughter is beautiful.” “where, where.”所以在翻译这类词语时，译者一定要考虑到不同的生活习俗对日常表达的影响，千万不能僵硬地采用直译来传达原文的意思。除此之外，中国人见面很喜欢问别人：“你吃饭了没。”但是英国人则是喜欢见面就讨论今天的天气，两个极端反映出双方文化的差异。如果在翻译的时候没有这些文化内涵作为根基，那么译者也很难把真正的意思翻译出来。

四、词义联想和文化意象与翻译

由于英汉两个民族生活环境和生活经历的不同, 在词义联想和文化意象上必然存在着一些差异。例如: 对“dragon”一词的理解中西差异就很大, 中国人视之为神圣, 尊贵的象征, 因而望子成龙，称自己为龙的传人；而在西方人的眼中, 龙却是嘴里喷火的四足怪物, 在《圣经》 里是罪恶的象征。就拿“龙凤胎”一词举例，我们不能翻译成： “A baby dragon and a baby phoenix”那样很容易让西方人误解，甚至大为吃惊，感到不可思议。正确的译文应该是：“pigeon pair”。同样西方人对“dog” 的看法也与中国人大相径庭, 英语中含有“dog” 的习语很多, 大多表示喜爱的感情, 例如:“ a lucky dog”(幸运儿)；“ Every dog has his day.”(凡人皆有得意日。)等等, 而汉语中却说“痛打落水狗”“走狗”等,大多含有贬义。

中华文化五千年，其中最为璀璨而西方又无法相比的就是唐诗。中国的唐诗分门别类，有四言绝句，八言律诗等。中国诗人可以用用寥寥数十字去表达一个绝美的意境，就以《静夜思》为例：“床前明月光，疑是地上霜。举头望明月，低头思故乡。”16字就已经把诗人的思念之前形象生动地表达出来。若是把这16字翻译为英文，那么字数肯定是超过原来的诗句，最重要的是诗句原来的意境也不复存在。又例如，中文中常有：“好好学习，天天向上”之说。英文中却是没有的，中国人自行翻译为：“Good good study, day day up.”明显就违反了英语的日常用法。又如：“If the public officials of higher authorities resort to bribery, those of lower authorities will follow.This is called：Fish begins to stink at the head.”以中国人的思维，或会翻译出：“上级公务员行贿受贿, 下级公务员也会效仿。这叫：鱼从头开始发臭。”完全的中国式英语，被中文思维所以困扰，所以才会出现最后一句翻译的笑话。以上种种课看出中英双方的思维差异之大，以此导致双方在词义联想以及意境上有巨大的差别。所以在进行翻译的时候，译者不能只顾转换语言符号而忽略非语言符号的结果。以‘Fish begins to stink at the head.’为例，它的英语文化涵义是什么? 怎样把这层意义转化到汉语译文中来, 使其也具有类似的汉语文化内涵, 换句话说，就是把这短短的英文句子翻译出具有中国风味的句子。这就需要译者有两种文化的词义联想和文化意象，将‘Fish begins to stink at the head.’与中文中的某些词句来年息起来，再根据语境得出翻译的结果，这样的句子才会更加“有味道”。而正确的译文应为：“上级公务员行贿受贿, 下级公务员也会效仿，这叫： 上行下效(或上梁不正下梁歪)。”上行下效或上梁不正下梁歪都是汉语习语, 寓意深刻, 能够较好地对接‘Fish begins to stink at the head.’中的文化内涵。结语

本文通过地理、宗教、生活习惯和习俗、以及在词义联想和文化意象四方面对汉英翻译的关系，初步地了解汉英文化差异对英语翻译的影响。我们可以看到，文化的差异给词语的表达打上了深深的文化烙印，语言承载丰富的文化内涵。而翻译不仅要力求语言意义上的等值，而且更重要的是文化意义上的等值。要想翻译出完美的作品，译者就必须在理解词的内涵上下功夫，深入了解译出语和译入语之间的文化差异，对译文做出综合判断，选择合适的翻译技巧，只有把文化和语言能力有机结合，才能做好翻译工作。

参考文献

⑴杨立刚.试析汉英文化差异与翻译.黑龙江教育学院学报,2004(6):99.⑵张捷.试论汉英文化差异对翻译的影响.吉林师范大学学报,2011(3):54 ⑶刘法公.汉英文化差异与汉英翻译信息障碍.外语与外语教学.2000(12):45

第五篇：英语中英翻译

exclusive privileges 独有的特权

better off 更好的

national income 国民收入

business investment expenditure 企业投资支出 replacement cost 重置成本

short-distance distribution 短途配送 downtown business district 市中心商业区 checkout counter 结账柜台 the required reserve 准备金 self-sufficient 自给自足的 shopping centre 购物中心 know-how 专有技术

floating captial流动资本 economies of scale 规模经济

talk show 谈话节目

viewer demographics 观众人口统计数据 the peculiar powers 独特的力量 foreign-trade zones 对外贸易区 investment demand 投资需求 outlying villages 偏远的村庄 advertising media 广告媒体 a change in situation 形式的变化 captial equipment 资本设备

原材料Raw material 产品统一条形码 The unified product bar code 标准化集装箱Standard container 贸易差额Balance of trade 名胜古迹historical interest 规模经济Scale economy 垄断性竞争Monopolistic competition 补偿贸易Compensation trade 赤字 in the red 原始资本积累 Primitive accumulation of capital

无形贸易Invisible trade 定期存款账户Deposit account 市场经济Market economy 商业银行Commercial Bank 生产资料The means of production 文明世界The civilized world 基础设施Infrastructure 额外储备金The extra reserves 保险费Insurance premium 直接税Direct tax 医疗设备 Medical device 人造丝Artificial silk 批量生产Batch production 携手合作Work together 垄断性竞争Monopolistic competition 在和平时期In times of peace 保险单Insurance policy 成本效益Cost effectiveness 提单 bill of lading 财政危机Financial crisis 人际关系Interpersonal relationship 每隔几分钟 every free minutes 保守秘密Keep a secret 国家税务State Taxation 生活方式 Way of life 两份报纸 two copies of newspaper

一块肥皂 a bar of soap

一件家具 a piece of furniture

一把剪刀 a pair of scissors

丢弃 throw away

陷入困境 get into trouble

工业产品 industrial goods

农产品 agriculture goods

一辈子一次性的收获 a one-in-a-lifetime acquisition

没有出路的工作 a dead-end job

付一大笔钱 pay good money

过时 be out of fashion

流行 be in the fashion

批量生产 mass-production

降低成本 lower the cost

在起作用 be at work

物美价廉的产品 better quality products at good values

所得税 income tax

投放市场 put on the market

小批量 in limited quantities

大量地 in large quantities

要求 ask for

下降 go down

从商go into business

努力做某事 strive to do sth.医疗设备 medical device

劣质产品 inferior products

一条面包 a loaf of bread

温和宽容的 easy-going

人造丝 artificial silk

假牙 artificial teeth

对„有害 be harmful to

警惕 be on guard

认为某事当然 take sth for granted

由„组成 be composed of

一个中年妇女 a middle-aged women

一些性格开朗的女孩 an open-minded girl

一个意志软弱的人 a weak-minded man

一个意志坚强的人 a strong-minded soldier

遭受 suffer from

由于压力 as a result of stress

警告信号 warning signals

交通阻塞 traffic jam

指出 point out

逃离 run away from

自杀 commit suicide

从事摄影 take up photography

高度工业化国家 a highly industrialized country

工业生产 industrial production

制成品 manufactured goods

领先 take over the lead

失去领先地位 lose one's lead

赤字 in the red

就„而言 as far as „ is concerned

易手 change hands

赚钱 earn money

金融中心 a financial centre

贸易中心 a commercial centre

国际贸易 international trade

外贸 foreign trade

商船船队 a merchant fleet

巨额金钱 vast sums of money

一大笔钱 a large sum of money

对付，处理 deal with

有形贸易 visible trade

无形贸易 invisible trade

贸易差额 trade gap

失血 loss of blood

高度机械化的工厂 highly mechanized factory

产品统一条形码 universal product code

黑白相间的条纹 zebra stripes(or black and white stripes)

斑马线 zebra crossing

油炸土豆片 potato chips

炸薯条 French fries

黑白电视机 black and white televisions

墨画 black and white

身上青一块紫一块 be black and blue

光学扫描器 an optical scanner

激光束 laser beam

目的是 be designed to

消灭，消除 do away with

付账后离开 check out

到达登记 check in

现金出纳机 cash register

在左边 on the left side

收款台 check out counter

原材料 raw materials

制成品 manufactured goods

近在手边 at hand

衣夹 clothes-peg

晒衣绳 clothes-line

桌布 a tablecloth

洗碗布 a dishcloth

洗碗机 a dishwasher

原始人 primitive people

现代人 modern people

穿着 be dressed in

从„上刮去 scrape„from

把„纺成„ spin„into„

把„制成make„into

4000万年前 over four thousand years ago

在远古时 in the time immemorial

富人和穷人一样 the rich and the poor alike

想到 think of

剪去 cut off

讲故事 spin a yarn

保守秘密 keep a secret 直接税 direct taxes

间接税 indirect taxes

收入所得税 income taxes

纳税人 taxpayer

税务员 tax-collector

免税的 tax-free

国税 state taxes

地方税 local taxes

穷人 the poor

富人 the rich

年轻人 the young

老年人the old

高达 as high as

以„形势 in the form of

政府机关 government offices

凭借 by means of

在某个星期一的早晨 on a Monday morning

在星期一的早晨 on Monday morning

乘火车 take train

乘公共汽车 take bus

布莱克一家 the Blacks

向某人道别 say goodbye to sb.向某人道歉 say sorry to sb.每隔几分钟 every few minutes

每隔一天 every other day

每隔一行 every other line

不久以后 shortly afterwards

通向 lead to

抓牢 hold on to

一打鸡蛋 a dozen eggs

在阳光下 in the sun

注意 pay attention to

继续作某事 keep(on)doting

好像 as if

自信 self-confidence

自信的 self-confident

自大的 self-important

自助的 self-service

自给自足的 self-sufficient

自学的 self-taught

一般的 in general

确信 be sure of

习惯于 become accustomed to

抱怨 complain about

说实话 tell the truth

说谎 tell a lie

适用于 apply to

处理 deal with

依赖于 depend on

必修课 a required course

同„相处 get along with

考虑 think about

日复一日 from day to day

从始自终 from beginning to end

每况愈下 from bad to worse

减速 slow down

在使用中 in use

不再使用 out of use

免费入场 admission free

免所得税 free of income tax

免费获得某物get sth.free

再步行一段路即可到达的距离之内 within walking distance

探知，查明 find out

得到以下结论 come to the conclusion that

得出结论 draw a conclusion

交通高峰时间 rush hours

交通拥挤 traffic jams

援助计划 aid program

视觉教具 visual aids

助听器 hearing-aid

捏粘土 work clay

揉面团 work dough

一定数量的 a certain amount of

大量地 in large amounts

小额地 in small amounts

优于 be superior to

劣于 be inferior to

把„与„相混合 mix„with„

把„与„分开 separate„from

把„分成 separate„into

用尽 use up

表现了„的特点 be characteristic of

究竟，到底 on earth

五大湖区 the Grate Lakes region

通知某人某事 inform sb of sth.利用 take advantage of

准备某事 be ready to do sth.很容易拿到 within easy reach

够不到 out of reach

想出，熟思 think out

在人力方面 in terms of manpower

在理论上 in terms of theory

投资于 invest in

以„代替„ replace„with„

创新进步innovational advances

大波动 major fluctuations

领导，带头 take the lead

成群，大批 in a swarm

一大群蚂蚁 a swarm of ants

生产资料 means of production

大量购买 buy in bulk

参考书 reference book

面对„困难 come up against

利息率，利率 the interest rate

货币市场 money market

企业投资支出 business investment expenditure

不愿做某事 be reluctant to do

和„联系在一起 be associated with

与„有关系 be related to

归因于 ascribe to

规模经济 economies of scale

以空前的速度 at an unprecedented rate

换句话说 to put it in somewhat different words

成功地做成某事 succeed in doing sth

压出，榨取 squeeze„out of

每一单位投入 every unit of input

多于，超过 in excess of

过渡 to excess

在非常有利的条件下 under extremely favorable conditions

优于，胜过 be superior to

劣于，次于 be inferior to

在春末 in late spring

企图做某事，尝试做某事 attempt at doing sth

攻击，袭击attempt on

拆开，拆散 take sth apart

国民生产总值 Gross National Product(GNP)

生产性投资 productive investment

与„并驾齐驱 keep pace with

由于„的原因owing to

因„值得受到称赞 deserve credit for

与„对照，与„对比 as opposed to

外汇分配 foreign exchange allocations

停止 leave off

可自由支配的收入 disposable income

对„负责 be responsible for

准备，筹备 provide for

到现在为止 as yet

弥补 make up for

政府支出 government expenditures

消费支出consumption expenditures

时间滞差 a time lag

总计，合计 in the aggregate

集中精力于 concentrate on

与„有很大关系 have a lot to do with

与„无关系 have nothing to do with

逐渐获得，逐渐建立 built up

免税 tax exemptions

技术，技能 know-how

擦去 wipe away

辨别，区别 distinguish one thing from another

建于„之上 be based on/upon

独有的特权exclusive privileges

独家代理权 exclusive agency

商标 trademark

商品名称 trade name

同类卖价，批发价格 trade price

关于 with respect to

不管，不顾虑 without respect to

公平交易 fair dealing

使„与„相关联 attach„to„

就„之限度，在„范围内 so far as

无形因素 intangible factors

无形资产 intangible assets

对某事加以考虑 take sth into account

大约，多少有一点 more or less

广泛的兴趣 a wide range of interest

相当独特 fairly individual

显著，杰出 stand out

反之亦然 vice versa

垄断性竞争 monopolistic competition

常常 more often than not

纯粹的垄断 pure monopoly

纯粹的竞争 pure competition

纯粹浪费时间 a pure waste of time

至于 as for

需求曲线 demand curve

概言之，一般说来 in general

阻止某人做某事 preclude sb from doing sth

排除所有误解 preclude all misunderstanding

需求计划 demand schedule

与„竞争 in competition with

不完全竞争市场 imperfectly competitive market

与„配对 be paired with

以任意的形势 in random fashion

与„合并 be merged with

有几分，稍稍 in some measure

把„至于显著地位 bring into the foreground

产生 arise from

部分独立 partial independence

经济学文献 economic literature

给„以其应有分量 give due weight to

集中精力于 focus attention on

观点 point of view

与„不协调 out of harmony with

与„协调 in harmony with

经济增长的代价the cost of economic growth

不惜任何代价，无论如何 at all costs

丧失，牺牲 at the cost of

势如破竹的胜利 an overwhelming victory

极度的悲哀 overwhelming sorrow

绝大部分公民 the overwhelming number of its citizens

渴望，向往 yearn for

继续，连续 a continuation of

为„奋斗 struggle for

心醉于，被迷倒 be charmed with

踩，践踏 tread on sth

踩在某人的脚趾上 tread on sb's toes

相互追逐 tread on each other's heels

得意洋洋 tread on air

与某人祸福与共 cast in one's lot with sb

决不是，绝对不 anything but

盼望，期待 look forward to

结果，因此 in consequence

富裕繁荣的社会 the affluent society

在富裕的环境中 in affluent circumstances

对„满意 be content with

丰富的饮食 food and drink in abundance

过着丰衣足食的生活 live in abundance

依次，轮流 in turn

赶上琼斯家 keep up with the Joneses

赶上，不落后 Keep up with sb/sth

继续作某事 deep on doing sth

更富有，跟舒服 be better off

生产商诱导而产生的需要 producer-induced demand 成为„之一部分 enter into sth

自然增长或产生 accrue from sth

英国的工业革命 the English Industrial Revolution

传统的生活方式 traditional pattern of life

仅仅，只不过 nothing but

等于 amount to

不是，而是 not„but„

吸引„的注意 get the attention of

食品杂货店 grocery store

为„竞争 compete for

干得好 do a good job

记在心里 remain in one's mind

收款台 checkout counter

国营公司 state-owned company

合资公司 joint ventures

白雪覆盖的山顶 snow-covered peak

糖衣药丸 sugar-coated pills

营业时间 business hors

因公 on business

开始谈正事 get down to business

激烈的竞争 strong competition

通货膨胀 inflation

顺差 surplus

城市商业区 downtown business district

保险业 insurance

不断的 never-ending

受限于 be limited by

被认为是 be perceived as

把„局限于 confine„to

为了一切有实用价值的目的 for all practical purposes

能够做 in the position to do

使„变成 turn„to

对„有影响 have an effect on

总纲 general principles

以„为目的 be aimed at

与„相关的 relate to

与„联系在一起 associate with

太阳能 solar power

受„的控制 be subjected to

引入 lead up

通讯系统 communication system

能源危机 an energy crisis

财政危机 a financial crisis

业余画家 an amateur painter

业余摄影家 an amateur photographer

道德的基础 the basis of morality

柱基 the base of a pillar

自然现象 the phenomena of nature

故意的 on purpose

商业银行 a commercial bank

金融机构 a financial institution

金融中心 a financial centre

财政困难 in financial difficulties

与生俱来的特权 the privileges of birth

活期存款账户 checking accounts

定期存款账户 savings accounts

州政府 the state government

联邦政府 the federal government

答应一项帮助 grant a favor

答应一项请求 grant a request

发给银行执照 grant a charter to the bank

一定量的资产 a specified volume of assets

遵循一定的常规 follow certain practices

隶属于州的银行 state banks

国家银行 national banks

活期存款 demand deposits

与„相结合 couple with

部分准备制的原理 the fractional reserve principle

在任何一次 at any one time

可用，握有 on hand

公债 government loans

内债 domestic loans

外债 foreign loans

可能的买主 a prospective buyer

增加了 increase by

增加到 increase to

被看作 be counted as

防备取款 a precaution against withdrawals

追溯到 trace to

法定最低储备金 the required reserve

额外储备金 excess reserves

就„意义而言 in the sense

在某种意义上 in a sense

自由港 free port

外贸保税区 foreign-trade zones

经济特区 special economic zones

从事于政治 engage in politics

忙着工作 be engage in business

与某人订婚 be engage to sb.普通港口 a regular port

中东 the Middle East

远东 the Far East

近东 the Near East

关税壁垒 tariff barriers

起作用，生效 in operation

为„付关税 pay a tariff on„

索价，要价 charge„for

原材料 raw material

制成品 manufactured products

码头工人 dock workers

造船厂，修船所 dockyard

内河航行 inland navigation

广告媒介 advertising media

天天，逐日 from day to day

并肩地，相互支持地 side by side

说出，(尤指无意间)吐露 throw out

吐露秘密 throw out a secret

有吸引力，引起兴趣 appeal to

目标观众 target audiences

有线电视 cable television

有线电视广告收入 cable ad revenues

使遭受，面对 be exposed to

抛却，扔掉 throw away

旧货商 a junk dealer

预付费用 the advance cost

成本效益 cost effectiveness

被分为 be segmented into

(广播中的)答问节目 talk shows

解释，说明 account for

使(某人)信服 convince„of„

相当提前 well in advance

有„倾向的 be subject to

有很高的重复接触率 high repeat exposure

保险 insurance

保险额 insurance value

保险公司 insurance company

保险范围 insurance coverage

保险费 insurance premium

作为对„的报答 in return for

防御 protect against

不愿意做某事 be unwilling to do

经商，经营 in business

因公有事 on business

赚钱 make a profit

收入，接受，吸收 take in

付钱(如福清费用)pay out

投保人 policyholder

保险单 policy

建于„之上 be based on

索价，要价 charge for

毛利 gross profit

净利 net profit

国民生产总值 gross national product

统计学原理 a statistical principle

大数定律 law of larger numbers

随„变动 vary with

在相反的情形下 in the opposite situation

使恢复 bring sb back to

在„之前 prior to

为此目的 toward this end

由于„而发生 result from

导致 result in

故意行为 an intentional act

放火纵火 set fire to sth

在欺诈的情况下 in cases of fraud

有助于，促成 contribute to

重置费用 replacement cost

资本支出 capital expenditure

资本货物 capital goods

固定资本 fixed capital

流动资本 floating capital

资本积累 accumulation of capital

原始资本积累 primitive accumulation of capital

把„用于 employ„in„

以同样的方式 in the same manner

有几分，有点儿 in a manner

补偿贸易 compensation trade

在和平时期 in time of peace

在战争时期 in time of war

足够的 a sufficiency of sth

迫使某人做某事 oblige sb to do sth

侵占，侵害 encroach upon/on

预定，命中注定 be destined for

由„所造成的 be occasioned by

在大多数情况下 upon most occasions

在那个时机 on that occasion

曾经，有一次 on one occasion

很少，不常 on rare occasions

足以 be sufficient to

从„而产生出来的 be derived from

使恢复 restore to

投资需求 investment demand

投资规模 investment scale

消费者需求 consumer demand

国民收入 national income

指出 point out

在„方面起着关键作用 be pivotal in

设身处地 put oneself in the place of

可能作某事 be likely to do 许多 a host of

对某事加以考虑 take sth into account

对某事不予考虑 leave sth out of account

在开始时 at the outset

从开始时 from the outset

政府的年限 the life of a government

企业预测 business expectations

决定性的因素 a crucial factor

在重要的关头 at the crucial moment

在„方面 in terms of

国内工业 home industries

国内产品 home products

国内贸易 the home trade

国内市场 the home market

美国国会 the United States Congress

外贸保税区法 the Foreign Trade Zones Act

(英国)议院的法案 An Act of Parliament

(美国)国会的法案 The Acts of congress

外贸保税区管理委员会 the Foreign Trade Zone Board

董事会 the Board of Directors

国际商务局 the Bureau of International Commerce

天津商检局 Tianjin Commodity Inspection Bureau

美国商业部United States Department of Commerce

市场经济 market economy

计划经济 planned economy

决定性的测验 the crucial test

决定性的问题 the crucial question

在重要的关头 at the crucial moment

以分散的方式 in a decentralized fashion

市场价格机制 a price-and-market mechanism

技术工 skilled labor

劳工与雇主之间的关系 labor relations

工党 the Labor Party

纯粹的形式 a pure form

英国工业革命 the English Industrial Revolution

法国大革命 The French Revolution

普遍地 at large

倾向于做某事 be inclined to do sth.全社会 society at large

有„倾向的 be subject to

由„产生的 stem from

实质上，根本上 in effect

供求机制 the supply and demand mechanism

完全承袭„传统 in the full tradition of

对于„感到悲观 be pessimistic about

对于„感到乐观 be optimistic about

指出 point out

个人利益private interest

社会利益 society interest

支持某人on sb's side

获胜，击败 triumph over

高度计划的社会主义经济 highly planned socialist economies

用这样或那样的方式 in one way or another

介入 step in

决不 by no means

当然，必定 by all means

就„而言 as far as„is concerned

比较利益 comparative advantage

把„从„解放出来 free„from

使„束缚于 bind„to„

生产过程 production processes

比较利益原则 the law of comparative advantage

指„而言 refer to

把„比作为 compare to

适用于 be applicable to

使适应，使适合 be geared to/toward

为某事给某人报酬或奖赏 reward sb for sth

把„应用于，使用于 apply„to„

归类程序 sorting process

彼此 one another

相比之下 by contrast

卷入 involve in

完完全全的自由贸易 perfectly free commerce

致力于 devote„to

对„有益处的 be beneficial to

整个社会的普遍利益 the universal good of the whole

独特的力量 the peculiar powers

大批量生产 mass production

总的生产规模 the general mass of productions

总收益 general benefit

商业往来 commercial intercourse

文明世界 the civilized world

把„用于„ employ„in

不得不做某事 be obliged to do sth.在„方面低劣 inferior in

在„方面优越 superior in

交换 in exchange for

对„有利 be advantageous for

使„从„转移到 divert„from„to

标准化集装箱 standardized containers

集装箱运输container transport

陆运 overland transportation

海运 sea transportation

空运 air transportation

水运 water transportation

管道运输 pipeline transportation

联运 combined transport

承运人 carrier

托运人 consignor

收货人 consignee

铁路运单 consignment note

空运单 air waybill

租船合同 charter party

提单 bill of lading

订舱单 booking note

重新占领市场 regain market share

背负式运输服务 piggy-back service

从„方面来讲 in terms of

专门从事 specialize in

与„结合 merge with

失效，崩溃 break down

存货占用成本 inventory carrying costs

短途送货short-distance distribution

长途送货long distance distribution

汽车装运的货物 trucked goods

空运货物 air freight

基础设施 infrastructure 1.Food,for example,is a kind of goods.everyone eats food,but the ayerage person does not think much about all the things that must happen before food appears on his plate.例如，食品就是一种商品，人人都要吃东西，但是一般人对食品出现在他们盘子里之前势必发生的一切并不多去想。

2.Men andmachines made the wood into paper,which had to be packaged and carried by trucks and put into stores.at every step in process peopre had to paid for their work,money had to be usedfor buying and so on.人使用机器把木材制造成纸，然后纸被包装好并用卡车送到各个商店在这过程中的每个阶段，人们的工作都必须得到报酬，买机器，修机器等等都得花钱。

3.When there are no resources left,we will start tolook after what we have.but why can’t we act before this happens?why can’t we goback to a society in which prevention of waste is a virtue?当地球上的资源耗尽时，我们就会珍惜所拥有的东西。但是为什么在一切发生之前，我们就不能有所作为呢？为什么我们不能回到制止浪费就是美德的社会去呢？

4.This has led directly to the ‘throw-away society’and to the waste of the earth’s resources.这直接导致“浪费社会”的产生和对地球资源的浪费。

5.Just think of the expensive packaging material that is thrown away each time a new object is bought.想想吧，每购买一件新商品，昂贵的包装材料就被扔掉了。

6.Beause there was such a demand for the product,manufacturers began making tissues in larger and larger wusntities.因为对产品需求量很大，厂家生产的数量也越来越大。

7.Modern mass-production methods lower the cost making goods,and thus give us better values.现代成批生产方法降低了商品的生产成本，使我们花的钱花得更值。8.In this way.better quality products at good values are continually being brought to the people of all income groups.这样，物美价廉的产品正不断地被奉献给各种不同收入的人们。

9.Every word on a label describing a food,a durg,a cosmetic or a medical device is important in protecting you and your family from buying an inferior product,four misusing a good one,from being tricked by dangerous,or from unknowingly possessing an item harmful to health.标签上描述一种食品，一种药品，一种化妆品或一种医疗器械的每个字都很重要因为它保护你和你的家庭使你们避免购买劣质商品。避免不正确地使用好的产品，避免受危险的庸医之骗，避免不知不觉的拥有对健康有害的东西。

10.Foods composed of two or more ingredients must bear labels listing all ingredients in the order of predominance.对于由两种或两种以上配料构成的食品，其标签必须以各配料的多少为序一一列举。

11.Unfortunately these chemicals produce the energy needed to run away from an object of fear,and in modern life that’s often impossible.这些化学物质所产生的能量使我们能够从令人恐惧的物体迅速跑开但不幸的是在现代社会里，这常常是不可能的。

12.The country is the fifth most densely populated in the world with 56 million people on 0.18% of the world’s land.英国的人口密度在世界上排为第五位，5600万人居住在只占世界陆地面积0.18%的土地上。

13.Generally,money from “invisible”trade exceeds the loss on “invisible”trade.britain can withstand a faintly large “trade gap”on visible trade before she is really “in the red”.总的来说，“无形”贸易的收入超过有形贸易的差额。只有当英国经受不住共有有形贸易相当大的“贸易差额”时，他才会真正出现“赤字”。

14.These black and white strips can be read by an optical scanner,or computer.光学扫描器，也就是一台计算机可以阅读这些黑的条纹。

15.Errors in prices are eliminated,or done away with.价格上的差错就可以消除。

Also,the time spent checking out is reduced.其次，花在结账上的时间也减少了。16.When primitive people began to wear clothing regularly,they had to make it from the materials at hand.当原始人开始经常穿衣服时，他们只能用于手头的材料做衣服。

17.However,we do know that,very early in history rich and poor people alike were wearing wool clothes.然而，只有我们知道，很早就在历史上穷人和富人都穿羊毛衣。

18.The national economy is better because of this specialization,but these workers over 10percent of the entire labor fore depend entirely on the buying habits of the remainder of the population.国民经济更好，因为这个专业化，但这些工人超过10 %的整个劳动力完全取决于购买习惯的剩余人口。

19.In automobiles are not sold ,these specialists lose their jobs.The price of specialization is interdependence.在汽车没有出售，这些专家失去工作的专业化是相互依存的价格。20.By stimulating industry,by rewarding ingenuity,and by using most efficaciously the peculiar powers bestows by nature,it distributes labor most effectively and most economically通过刺激，奖励创新，并利用最有效的独特的力量赋予的性质，它的最有效和最经济地分配劳动力

21.if portugal hadon commercial connection with other countries,instead of employing a great part of her capital and industy in the production of wines,with which she purchases for her own use the cloth and hardware of other countries ,she would be obliged to devote a part of that capital to the manufacture of those commodities,which she would thus obtain probably inferior in quality as well as quantity如果葡萄牙景点商业与其他国家，而不是用大量的资本和产业生产葡萄酒，与她购买自己的布和硬件的其他国家，她将不得不把一部分资金用于制造这些商品的，她会这样可能获得质量低劣以及数量

22.other advantages include greatly costs in packing,handing,unpacking,and final preparations necessary for sale to the consumer其他优势包括成本大包装，装卸，拆包，和最后的必要准备出售给消费者

23.with the recent deregulation of transportation,this pattern has changed.随着近年来运输管制的解除，这种模式已经改变。

24.unless changes are made nationally to restore this “infrastucture”,the future cost and effectiveness of the various transportations services can be expected to change dramatically除非改变了全国恢复这个“基础设施”，未来的成本和效益的各种交通服务可以预期的戏剧性的变化

25.without it,it would be impossible to pay the solidiers and policemen who protect us.没有它，就不可能支付的士兵们和警察保护我们的人。

26.It is arranged in such a way that poor people pay nothing,and the percentage of tax grows greater as the tax payer’s income grows.它是安排在这样一种方式，穷人不纳税，百分比和税收增长更为纳税人收入的增加。

27.Of course,it is the people who buy these imported things who really have to pay the duties,in the from of higher prices.当然，这是谁的人买这些进口的东西真的有缴纳税款，在从更高的价格。

28.In developing advertising strategies,marketers must also consider the best advertising medium for their message.IBM,for example,uses television ads to keep its name fresh in consumers 'minds.But it uses newspaper and magazine ads to educate consumers on the produce's abilities and trade publications to introduce new software.Each advertising medium has its own advantages and disadvantages在制定广告策略，营销人员还必须考虑最佳广告媒体的信息。公司，例如，利用电视广告保持其新鲜消费者想法.但是利用报纸和杂志广告对消费者进行教育的生产能力和贸易出版物介绍新软件。每一个广告中都有自己的优点和缺点

29.one disadvantage of television is that there are too many commercials causing viewers to confuse products电视的一个缺陷是有太多的广告，使观众混淆产品 brevity also makes television a poor medium in which to educate viewers' about complex products简洁也使得电视一个贫穷的介质中，教育观众的复杂的产品

30.brevity also makes television a poor medium in which to educate viewers' about complex products简洁也使得电视一个贫穷的介质中，教育观众的复杂的产品

there are a host of obvious facors that you would have to take into account at the outset有许多明显的因素，你必须考虑到当初

31.like the unknown principle of animal life,it frequently restores health and vigor to the constitution ,in spite,not only raw disease,but of the absurd prescriptions of the doctor喜欢未知的动物生活的原则，它经常恢复健康和活力的宪法，尽管，不仅疾病，但医生荒谬的处方

32.probably this kind of indirect tax,together with a direct tax on incomes which is low for the poor and high for the rich,is the best arrangement.或许这种间接税，连同直接税收收入较低，为穷人和富人，都是最好的安排。

33.it his book,contact:thee first four minutes,he offers this advice to anyone interested in starting new friendships:every time you meet someone in a social situation,give him your undivided attention for four minutes.他的书，联系人：你的第一个四分钟，他提供了这样的建议有兴趣的人，开始新的友谊：每当你在社交场合遇到人时，集中精力于他四分钟。

34.such people,as they themselves produce nothing ,are all maintained by the produce of other men's labor when multiplied,therefore,to an unnecessary number,they may in a particular year consume so great a share of this produce,as not to leave a sufficiency for maintaining the productive laborers,who should reproduce it next year这样的人，因为他们自己生产的，都是由其他人的产品劳动时成倍增加，因此，对一些不必要的，他们可能在一个特定的年消费如此之大，这个比例产生，不会留下足够维持生产性劳动者，谁应该复制它明年

35.whatever a person saves from his revenue he adds to his capital,and either employs it himself in maintaining an additional number of productive hands,or enables some other person of the profits无论一个人从他的收入，他还节省资金，并采用它自己保持一个额外的一些生产的手，或使其他人的利益.36.hearing such advice,one might say ,”but I’m not a friendliy,self-confident person..听到这样的建议，有人可能会说，“但我不是一个friendliy，自信的人。37.while some policies provide certain exemptions,in general to qualify as an insurable risk,the risk should be predictable,outside the control of the insured loss must be predictable虽然一些政策提供一定的豁免，一般资格作为可保风险，风险应该是可预测的，控制范围以外的保险损失必须是可预见的

38.also,special buses can be chartered for trips to the mountains,to lakes,and to nearby places if historical interest.同时，特殊的巴士。可包车前往山区，湖泊，和附近的地方，如果历史的兴趣。39.therefore,individuals wite lower probability of accidents as determined by these classification characteristics should pay a relatively lower premium因此，个人与低概率事件所确定的这些分类的特点，应该是一个相对较低的溢价 40.the more they know ,the better their prediction and the fairer the rates they set will be.insurance companies also benefit from a statistical principle called the law of large numbers他们知道的越多，更好地预测和更公平的他们的价格也就。保险公司也得益于一个统计原理称为大数法则

41.for example,an iron cooking pot,if it is not carefully dried,will rust in a few hours beause the oxygen in the water will combine with the iron.例如，一个铸铁锅做饭，如果不认真干，会生锈的几个小时，因为水中的氧将与铁。

42.the reason why companies often find insurance appealing is clear in return for a sum of money;they are protected against certifs.potentially devastating losses公司的原因经常发现保险吸引力是明确的回报一大笔钱；他们免受证明.潜在的毁灭性的损失

43.for example,the person who reads popular photography is more likely to be interested in the lastest specialized lenses from canon than is a gourmet magazine subscriber例如，人谁读大众摄影是更可能感兴趣的最新专业镜头佳能比是一个美食杂志订阅

44.while direct mail is often thrown away as ‘'junk mail",advertisers can predict in advance how many recipients will take mailing seriously而直接邮件经常被丢弃的'垃圾邮件”，广告主可以预测提前多少者将采取邮寄严重

45.the most obvious purpose of advertising is to inform the consumer of available products or services.最明显的目的是告知消费者提供的产品或服务。

46.science is the never-ending struggle to find truth.科学是永无止境的斗争中找到真理。

47.this flatness was acceptable as “truth”because travel and human knowledge of celestial phenomena were so limited that no other concept was needed.这平坦被接受“真理”因为旅行和天文现象的知识是有限的，不需要其他的概念。

48.the demand deposits placed in banks,coupled with the fractional reserve principle,give bankers the power to anther the supply or money in the economy.存放在银行里的活期存款，加上部分储备金，使银行家有权花药或经济中的货币。

49.but it is not just the state of the marker that one has to estimate,as a businessman,you would also have to investigate whether there are new productive methods and processes available to you that will make the investment profitable in terms of reducing costs production an improved product但它不仅仅是国家的标志，人们估计的，作为一个商人，你也将调查是否有新的生产方法和过程提供给你，会使投资获利方面降低成本，改进产品的生产。

50.the trader expects to pay a tariff on the goods he is going to sell in the United States.交易员预计将支付关税的货物是在美国销售。

51.in some free prots the foreign merchants may display their products for customers.在一些免费的港口外商可以显示他们的产品为客户。

52.because if improvements in ships and navigation,European nations began trading a great deal with each other and the rest of the world.因为如果船舶和航运的发展，欧洲国家开始大量贸易与彼此和其他世界。

52.those unproductive hands ,who should be maintained by a part only of the spare revenue of the peole,may consume so great a share of their whole revenue,and therefore oblige so great a number to encroach upon their capitals,upon the funds destined for the maintenance of productive labor m that all the frugality and good conduct of individuals may not be able to compensate the waste and degradation of produce occasioned by this violent and forced encroachment这些非生产性的手，谁应保持只有一部分的收入的人，会消耗大量的税收，因此要求这样大的一批侵犯他们的首都，在资金的维持生产劳动，所有的节俭和个人行为可能无法弥补的浪费和降解产生的这种暴力和强制侵占.53.historically,the self regulating market economy is a modern rather than an ancient invention,involving rather special assumptions such as the treatment of land and labor as commodities从历史上看，自我调节的市场经济是现代而不是一个古老的发明，涉及相当独特的假设，作为治疗的土地和劳动力作为商品

54.the answer as one might expect,is very complicated and is subject to much disagreement among the experts答案是可以预期的，是非常复杂的，受到许多分歧专家 55.in a preliminary way ,however,we can indicate at least two lines of argument that must affect all serious thinking about this theory 在初步的方式，但是，我们可以表明至少2行论点必须影响所有认真思考这一理论

56.the first line of argument really stems from the analysis that emphasizes the essential viability of the market system第一行的争论真正源于分析，强调市场经济体制本质上的可行性

57.this argument is in the full tradition of classical economic thought这个论点是在充分的传统的古典经济思想

58.they would point out that adam smith gravely underestimated the divergence betweemn private and social interest他们指出，亚当严重低估的分歧个人利益与社会利益之间的配合

59.in one way or another,citizens of every country in the world have asked that governments step in to change this or that aspect of the functioning of a price and market mechanism一种或另一种方式，公民在世界各国已要求政府在改变这个或那个方面的运作的价格与市场机制

60.thus,the crucial question,as far as the public interest is concerned,is not whether there should be any intervention that question has really been settled by history.but what degree of invention should be permitted.因此，关键的问题，只要公共利益有关，不应该有任何干预，这种问题已经在历史上解决了，但是干预的程度应该被公众允许。

61.this system makers it possible to produce large quantities of goods ang services,as well as provide some leisure for workers.该系统制造商可以生产大批量的货物和服务，以及提供一些休闲的工人。

62.in this way,the output of the office is higher.这样，输出的是高。

63.this stroting process puts dentists in their office,carpenters besides their tools,and drivers in the cabs of trucks,and nurses in the wards of hospitals.这资料排架进程中提出的牙医的办公室，除了他们的木匠工具，和司机在驾驶卡车，和护士在病房的医院

64.but as the resources required by each mode break down in the decade ahead, changes seem likely.但由于资源需要由每个模式打破在未来十年变化，似乎有可能。

65.it also offers believable coverage,since ads are present side-by-side with news.它也提供了可信的报道，因为广告是目前并排与新闻。

66.it allows advertisers to combine sight, sound and motion,thus appealing to almost all the viewer’s senses.它允许广告商联合视线，声音和动作，从而吸引观众的几乎所有感觉。