第一篇：高级口译复习重点内容
高级口译复习重点内容
1.汤臣大酒店是浦东第一家五星级酒店，接待了一大批国内外宾客。
Tomson Hotel, the first five-star hotel in the Pudong New Area, has hosted a large number of domestic and foreign guests.2.上海博物馆是中国最大的博物馆之一，收藏有五千多幅中国传统国画。
Shanghai Museum, one of the largest in China, has a collection of over 5,000 Chinese traditional paintings.3.上海是中国的工业中心，上海至欧洲和北美地区的出口量持续增长。
Exports from Shanghai, the nation's industrial hub, to Europe and North America are on the rise.4.上海是个充满活力的大都市，上海市民的居住正发生着深刻的变化。
Shanghai, a vigorous cosmopolitan city, is witnessing profound changes in the housing conditions for the local residents.5.市场格局发生了重大变化，引发了新一轮国产彩电价格大战。
A major change in the market disposition pattern has given rise to a fresh round of color TV price war among home TV manufacturers.6.香港回归祖国，标志着“一国两制”构想的巨大成功。
Hong Kong's return marks the great success of the concept of “one country, two systems.” 单句：
1.上海多年来成功地举办了旅游节，这对拓展旅游市场，促进社会经济的发展，发挥了十分积极的作用。The successful holding of the tourist festivals in Shanghai over the years has played an active role in expanding the tourist market and in turn promoting the economic and social development.2.浦东办公大楼市场繁荣，首先是因为一些地区逐渐集中起高质量的楼群，其次是因为政府实施了优惠政策，推动了房地产销售和租赁的增长。
The boom in the Pudong office market is due to the concentration of high-quality buildings in certain areas and the implementation of preferential policies by the government to boost the sales and leasing of those properties.3.经济全球化深入发展，科学技术突飞猛进，给亚洲的发展带来新的机遇，也带来新的挑战。
The further economic globalization and the rapid advance of science and technology have presented both new opportunities and challenges to the development of Asia.4.中国是一个发展中国家，人口多，底子薄，经济不发达，农村尤其不发达。
China is a developing country with a large population, a meager heritage and an underdeveloped economy, especially in the rural areas.5.二十年多来，中国经济体制改革不断深化，综合国力明显增强，对外经贸合作日益扩大。
Over the past two decades and more, China has deepened the reform of its economic system, visibly increased its overall national strength and steadily expanded its foreign economic cooperation and trade.段子：
一、据说外国人都奇怪为何中国人用电视遥控器总爱加一个遥控器套，我们自己分析估计有以下几点：
1、遥控器是样神奇而伟大的东西，所以要以敬神的态度来保护；
2、怕坏怕摔，中国人的家里总是小孩很多，小孩不看重遥控器；
3、认为没了遥控器就没了电视机，中国人经不起失去；
4、怕沾油，中国人热爱在餐桌上按遥控器看电视。遥控器套显示着阶层的档次，这是大多数正在小康中的家庭的标志符号。
二、2003年的上海不再是一个怀旧的上海，在成功申办2010年世博会之后，现今的上海是一个生机勃勃、直冲向前的上海。那股子浸入骨髓的怀旧情绪也自然而然地化作了中国第一个真正意义上的国际化大都市的陪衬，它止于怀旧而致力于给更多的外来者提供梦想。与之相对的北京，经过了2001、2002年的激情燃烧、城区也扩建到六环，此时此刻重温所剩不多的物质回忆自然也就在情理之中。2 / 3 高级口译复习重点内容.doc TopSage.com 大家网，大家的！http://www.xiexiebang.com 更多精品在大家！
三、由于市场环境和市场发育的原因，中国品牌的整体实力尚不能与国外的名牌相抗衡，而LOGO正是品牌力量薄弱的表现之一。看到IBM的LOGO,立刻就会联想到高价、优质的计算机，这主要是因为IBM这个品牌的成功，让IBM的LOGO具有渗透力，消费者将更多的信息与这个LOGO联系在了一起。中国的LOGO之弱同样也反映了中国品牌在竞争中的某种弱势。1.译文：
It is said the foreign people can never understand why the Chinese people should keep their remote controller of the televisions in a sheath.We believe there are mainly three reasons.First, the remote controller is something mysterious and great asking for pious protection;secondly, it is something vulnerable.The Chinese families are characterized by their large number of children who are not so respectful towards the remote controller;thirdly, the remote controller is believed to be something inseparable with the television, and thus can not be afforded to lose.Fourthly, the remote controller can not bear the least contamination of oil while the Chinese people like to watch television when eating.The sheath for the remote controller, a symbol for the particular status in China, offers a good evidence for China on its way to the well-off country.2.译文：
The Shanghai in 2003 is no longer a city with nothing but a good history.After it succeeded in winning the bidding for the holding of the Expo 2010, the Shanghai of today is a city full of vitality and well on its way ahead.The nostalgia(reminiscence)that used to sink in its residents has naturally become invisible here in Shanghai, now a real international city offering dreams for more and more immigrants.Comparatively, Beijing, enjoyed its prime time in the years 2001 and 2002 when its city proper was expanded until the 6th ring road.Given that, it is quite easy to understand why Beijing is rather nostalgic(reminiscent)about its prosperous past.3.译文：
Because of the poor environment of market and the resultant underdevelopment market, the home brands can not compete with those foreign ones yet.LOGO is something taking the value of the product being advertised.The LOGO “IBM” reminds people of the expensive and high-quality computer.That is mainly because the success of “IBM” makes the consumers attribute more to the LOGO “IBM”.The plainness also reflects the poor position taken by the Chinese brands in competition.
第二篇：高级口译重点词组、句型
高级口译重点词组、句型（5）
Unit 14 Foreign Policy
1)我们应该尊重和维护世界文明的多样性。各个国家和地区，无论是历史传统、宗教信仰和文化背景，还是社会制度、价值观念和发展程度，往往存在这样那样的差异，整个人类文明也因此而交相辉映、多姿多彩。
We should respect and maintain the diversity of the world civilizations.Be it historical tradition, faith and culture, or social system, values and level of development, those countries or regions are often different from one another.It is these differences that make our planet dazzling, colorful and bustling with life.2)应该鼓励各种文明在对话交流中相互借鉴、取长补短，而不应相互隔绝和相互排斥；应该倡导各种文明在相互包容、求同存异中共同发展，而不应强求一律、强加于人。Instead of shutting each other out in mutual exclusion, we should encourage dialog and exchange between civilizations so that they can learn from each other in mutual emulation.Instead of demanding uniformity and imposing one’s will on others, we should promote common development of all civilizations in the course of mutual tolerance and seeking agreement while shelving differences.3)中国社会主义现代化建设道路是一条和平发展道路。这条道路，就是利用世界和平的有利时机实现自身发展，又以自身的发展更好地维护和促进世界和平；就是在积极参与经济全球化和区域合作的同时，主要依靠自己的力量和改革创新来实现发展；就是坚持对外开放，在平等互利的基础上，积极发展同世界各国的合作；就是聚精会神搞建设，一心一意谋发展，长期维护和平的国际环境和良好的周边环境；就是永远不称霸，永远做维护世界和平促进共同发展的坚定力量。
The road of China’s socialist modernization drive is a road of peaceful development.China’s intentions in taking this road are to take advantage of favorable conditions presented by world peace to develop itself and better safeguard and promote world peace through its development.China bases its development mainly on its own resources and its own restructuring and innovation efforts, while also taking an active part in economic globalization and regional cooperation.We will continue the process of opening up and promote cooperation with all other countries on the basis of equality and mutual benefit, focus on construction, concentrate on development and work to preserve a long-term peaceful international environment and an excellent neighboring environment.We will never seek hegemony and will always remain a staunch force safeguarding world peace and promoting common development.4)我们坚定维护国家主权和领土完整，决不允许别人干涉中国内政，同时尊重别国的主权和领土完整。我们将继续推动世界多极化、国际关系民主化和发展模式多样化，促进经济全球化朝着有利于各国共同繁荣的方向发展，积极倡导多边主义和新安全观，反对霸权主义和强权政治，反对一切形式的恐怖主义，推动建立和平稳定、公正合理的国际新秩序。
We will firmly safeguard national sovereignty and territorial integrity, tolerating no one to interfere in our internal affairs.At the same time, we will respect the sovereignty and territorial integrity of others.We will continue to promote world multipolarization, democracy in international relations and diversity I development models, and encourage the progress of economic globalization in a direction conductive to the common prosperity of all nations.We will vigorously advocate multilateralism and a new concept of security and oppose hegemony, power politics, and terrorism in all its manifestations.We will work for a new international order that is peaceful, stable, fair and equitable.5)我们将深化与发展中国家的互利合作，维护与发展中国家的共同利益，积极探索新形势下开展南南合作的有效途径。坚持与邻为善、以邻为伴的方针，继续推进睦邻、安邻、富邻的政策，加强与周边国家的友好合作关系，深化区域合作。
We will promote mutually beneficial cooperation with developing countries, safeguard the common interests we share with them, and actively explore ways for effective South-South cooperation under the new circumstances.We will adhere to our policy of building friendship and partnership with neighboring countries and creating an amicable, secure and prosperous neighborhood, strengthen friendly relations and cooperation with our neighboring countries and facilitate regional cooperation.6)进一步发展同发达国家的关系，努力扩大共同利益的汇合点，妥善处理分歧。我们将积极参与国际多边外交活动，维护和加强联合国及其安理会的权威和主导作用，在国际和地区组织中作出建设性的努力。我们将全面加强经济外交和对外文化交流，积极维护我国公民在海外的生命安全和合法权益。
We will strengthen relations with developed countries, strive to expand areas of common interests and deal with differences appropriately.We will actively participate in international and multilateral diplomacy, safeguard and strengthen the authority and leading role of the United Nations and the UN Security Council, and work constructively in international and regional organizations.We will intensify economic diplomacy and expand cultural exchanges with other countries.We will vigorously protect the lives and legitimate rights and interests of Chinese nationals living abroad.
第三篇：上海高级口译重点词组句型
新东方口译：http://edu.21cn.com/kcnet440/ 高级口译重点词组、句型（5）
Unit 14 Foreign Policy
1)我们应该尊重和维护世界文明的多样性。各个国家和地区，无论是历史传统、宗教信仰和文化背景，还是社会制度、价值观念和发展程度，往往存在这样那样的差异，整个人类文明也因此而交相辉映、多姿多彩。
We should respect and maintain the diversity of the world civilizations.Be it historical tradition, faith and culture, or social system, values and level of development, those countries or regions are often different from one another.It is these differences that make our planet dazzling, colorful and bustling with life.2)应该鼓励各种文明在对话交流中相互借鉴、取长补短，而不应相互隔绝和相互排斥；应该倡导各种文明在相互包容、求同存异中共同发展，而不应强求一律、强加于人。Instead of shutting each other out in mutual exclusion, we should encourage dialog and exchange between civilizations so that they can learn from each other in mutual emulation.Instead of demanding uniformity and imposing one’s will on others, we should promote common development of all civilizations in the course of mutual tolerance and seeking agreement while shelving differences.3)中国社会主义现代化建设道路是一条和平发展道路。这条道路，就是利用世界和平的有利时机实现自身发展，又以自身的发展更好地维护和促进世界和平；就是在积极参与经济全球化和区域合作的同时，主要依靠自己的力量和改革创新来实现发展；就是坚持对外开放，在平等互利的基础上，积极发展同世界各国的合作；就是聚精会神搞建设，一心一意谋发展，长期维护和平的国际环境和良好的周边环境；就是永远不称霸，永远做维护世界和平促进共同发展的坚定力量。
The road of China’s socialist modernization drive is a road of peaceful development.China’s intentions in taking this road are to take advantage of favorable conditions presented by world peace to develop itself and better safeguard and promote world peace through its development.China bases its development mainly on its own resources and its own restructuring and innovation efforts, while also taking an active part in economic globalization and regional cooperation.We will continue the process of opening up and promote cooperation with all other countries on the basis of equality and mutual benefit, focus on construction, concentrate on development and work to preserve a long-term peaceful international environment and an excellent neighboring environment.We will never seek hegemony and will always remain a staunch force safeguarding world peace and promoting common development.4)我们坚定维护国家主权和领土完整，决不允许别人干涉中国内政，同时尊重别国的主权和领土完整。我们将继续推动世界多极化、国际关系民主化和发展模式多样化，促进经济全球化朝着有利于各国共同繁荣的方向发展，积极倡导多边主义和新安全观，反对霸权主义和强权政治，反对一切形式的恐怖主义，推动建立和平稳定、公正合理的国际新秩序。
We will firmly safeguard national sovereignty and territorial integrity, tolerating no one to interfere in our internal affairs.At the same time, we will respect the sovereignty and territorial integrity of others.We will continue to promote world multipolarization, democracy in international relations and diversity I development models, and encourage the
新东方口译：http://edu.21cn.com/kcnet440/ progress of economic globalization in a direction conductive to the common prosperity of all nations.We will vigorously advocate multilateralism and a new concept of security and oppose hegemony, power politics, and terrorism in all its manifestations.We will work for a new international order that is peaceful, stable, fair and equitable.5)我们将深化与发展中国家的互利合作，维护与发展中国家的共同利益，积极探索新形势下开展南南合作的有效途径。坚持与邻为善、以邻为伴的方针，继续推进睦邻、安邻、富邻的政策，加强与周边国家的友好合作关系，深化区域合作。
We will promote mutually beneficial cooperation with developing countries, safeguard the common interests we share with them, and actively explore ways for effective South-South cooperation under the new circumstances.We will adhere to our policy of building friendship and partnership with neighboring countries and creating an amicable, secure and prosperous neighborhood, strengthen friendly relations and cooperation with our neighboring countries and facilitate regional cooperation.6)进一步发展同发达国家的关系，努力扩大共同利益的汇合点，妥善处理分歧。我们将积极参与国际多边外交活动，维护和加强联合国及其安理会的权威和主导作用，在国际和地区组织中作出建设性的努力。我们将全面加强经济外交和对外文化交流，积极维护我国公民在海外的生命安全和合法权益。
We will strengthen relations with developed countries, strive to expand areas of common interests and deal with differences appropriately.We will actively participate in international and multilateral diplomacy, safeguard and strengthen the authority and leading role of the United Nations and the UN Security Council, and work constructively in international and regional organizations.We will intensify economic diplomacy and expand cultural exchanges with other countries.We will vigorously protect the lives and legitimate rights and interests of Chinese nationals living abroad.
第四篇：高级财务会计复习重点
3.高级财务会计的核算内容有哪些？
答：（1）各类企业均可能发生的特殊会计业务；（2）特殊经营行业的特殊会计业务；（3）复合会计主体的特殊会计业务；（4）特殊经济时期的特殊会计业务。4.各类企业均可能发生的特殊会计业务主要有哪些？答：（1）外币交易与折算的会计业务；（2）企业所得税的会计业务；（3）衍生金融工具的会计业务；（4）会计政策、会计估计变更和会计差错更正；（5）资产负债表日后事项。
6.复合会计主体的特殊会计业务主要有哪些？（1）企业合并的会计业务。（2）集团公司的母公司与子公司以及总公司与所属分支机构及各所属企业间内部往来的会计业务。（3）企业合并和集团公司建立后的报告主体合并会计报表编制的会计业务。7.高级财务会计与传统财务会计的基本理论在以下诸方面有所发展变化：
（1）在会计假设方面的发展变化：如个别会计核算主体发展为集团会计报告主体，会计主体由单一型变化为复合型；会计信息披露的临时报告与中期报告以及企业清算会计报表，均突破以公历为基准编制的会计分期；持续经营假设取而代之以终止经营假设；对于货币计量假设，通货膨胀会计也否定了该项假设币值不变的特定条件等。（2）在会计概念方面的发展和变化：如租赁业务中的融资租赁、外币会计中的远期外汇、外币折算等、资本维护（又称资本保全）产生了财务资本维护和实物资本维护等。（3）在会计原则方面的发展和变化：如特殊会计业务均应在会计报表中设专项给予披露、汇率变化对外币资产、负债及权益的折算本位币记账金额带来变化等。4.企业选择记账本位币的一般原则
答：（1）该货币主要影响商品和劳务的销售价格，通常以该货币进行商品和劳务的计价和结算；（2）该货币主要影响商品和劳务所需人工、材料和其他费用，通常以该货币进行计价和结算；（3）融资活动获得的货币以及保存从经营活动中收取款项所使用的货币。
4.企业在选定境外经营记账本位币时，要遵循一般原则，同时还应当考虑哪些因素？
答：（1）境外经营对其所从事的活动是否拥有很强的自主性；（2）境外经营活动中与企业的交易是否在境外经营中占有较大比重；（3）境外经营活动产生的现金流量是否直接影响企业的现金流量，是否可以随时汇回；（4）境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。
5.企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用变更当期的即期汇率
将所有项目折算为变更后的记账本位币计价的金额。9.汇兑损益是指企业发生的外币业务在折合为记账本位币时，由于汇率的变动而产生的记账本位币的折算差额和不同于外币兑换发生的收付差额，给企业带来的收益或损失。对此又称“汇兑差额”。10.根据汇兑损益产生的不同，汇兑损益的类型有哪些？答：（1）交易汇兑损益；（2）兑换汇兑损益；（3）调整外币汇兑损益；（4）外币折算汇兑损益。
11.单一交易观点，是指企业将发生的外币购货或销货业务，以及以后的账款结算均分别视为一笔交易的两个阶段，外币业务按记账本位币反映的购货成本或销售收入，最终取决于它们结算日的汇率。因此，年终不确定未实现的汇兑损益。
12.两项交易观点，是指企业发生的购货或者销货业务，以及以后的账款结算视为两笔交易，外币业务按记账本位币反映的采购成本或者销售收入，取决于交易日的汇率。
两项交易观点下，有两种方法处理交易结算前汇兑损益：第一种方法是作为已实现的损益，列入当期利润表；第二种方法是作为未实现的递延损益，列入资产负债表，直接交易结算时才作为已实现的损益入账。一般企业在“财务费用”科目下设置“汇兑损益”子目进行核算。
13.我国外币交易会计的核算原则？
答：我国企业外币交易的会计处理，采用两项交易观点的第一种方法，并遵循以下要求：
（1）外币账户采用复式记账。所谓复式记账，是指反映外币交易时，在将外币折算为记账本位币记账的同时，还要在账簿上用交易的成交外币（原币）记账。（2）采用即期汇率与即期近似汇率折算记账本位币金额。（3）对所有外币账户的余额要按月末汇率进行调整。
16.货币与非货币性项目法折算外币报表时，对资产负债表上的货币性项目，按报表编制日的现行汇率折算；对非货币性项目及业主权益项目，按原入账的历史汇率折算。折旧、摊销费用、销货成本项目均按历史汇率折算，其他费用则按会计期内的平均汇率折算。
19.我国企业境外经营财务报表折算的一般原则：（1）资产负债表中的资产和负债项目，采用资产负债表日的即期汇率折算；所有者权益项目除“未分配利润”项目外，其他项目采用发生时的即期汇率折算。（2）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率相似的汇率折算。
（3）上述折算所产生的外币财务报表折算差额，在资产负债表中所有者权益项目下单独列示。（4）比较财务报表的折算比照上述规定处理。
【例l—5】 大中公司以人民币为记账本位币，采用业务发生日即期汇率为折合汇率，20×7年12月1日，向ABC公司出口乙商品，售价共计USDl0 000，当日即期汇率USDl=RMB 8.59，假设不考虑税费。12月1日，编制会计分录如下：
借：应收账款——ABC公司USDl0 000／RMB 85 900
贷：主营业务收入——自营出口销售——乙商品USDl0 000／RMB 85 900
【例l—6】 大中公司以人民币作为记账本位币，属于增值税一般纳税企业。20×7年4月10日，从国外BW公司购入乙材料，共计￠100 000，当日的即期汇率为￠1=RMB l0，按照规定计算应缴纳的进口关税为RMB l00 000，支付的进口增值税为RMB170 000，货款尚未支付，进口关税及增值税已用银行存款支付。该公司账务处理如下：
借：原材料（100 000×10+100 000）1 100 000
应交税费——应交增值税（进项税额）170 000
贷：应付账款——欧元（100 000×10）1 000 000
银行存款（100 000+170 000）270 000
【例l—11】 大铭公司以人民币为记账本位币。20×6年12月2 日发生短期投资交易，购入益华公司H股20 000股共支付款项60 000港元，当日汇率HKDl=RMB l.2；20×6年12月31日因市价变动购入的H股市值为70 000港元，当日汇率HKDl=RMB l。假定不考虑相关税费的影响。大铭公司20×6年12月2日，购入股票业务账务处理如下：
借：交易性金融资产 72 000（60 000×1.2）贷：银行存款72 000（60 000×1.2）
20×6年12月31日，计算资产负债表日市价与汇率变动影响，上述交易性金融资产在资产负债表日应按70 000元人民币（70 000×1）入账，与原账面价值72 000元的差额为2 000元人民币，应计入公允价值变动损益。相应的账务处理如下：
借：公允价值变动损益 2 000（72 000—70 000×1）
贷：交易性金融资产 2 000（72 000—70 000 × 1）
第五篇：上海高级口译重点词组句型
新东方口译：http://edu.21cn.com/kcnet440/ 高级口译重点词组、句型（4）
Unit 12 China and Its Reform
1)中国的发展不仅造福于13亿中国人民，而且促进了亚洲经济和世界经济增长。
China’s development not only benefits the 1.3 billion Chinese people, but also contributes to economic growth in Asia and the world as a whole.2)中国解决了世界1/5人口的温饱问题，这本身就是对世界稳定与发展的重大贡献。
By successfully feeding, clothing and sheltering one fifth of the world’s population, China has made an important contribution to the stability and development in the world.3)全面建设小康社会的宏伟目标
fulfill our grand objective of building a moderately prosperous society in an all-round way 4)着力建设民主法治、公平正义、诚信友爱、充满活力、安定有序、人与自然和谐相处的社会主义和谐社会，充分调动一切积极因素，激发全社会的创造活力
We will build a socialist harmonious society that is democratic and law-based, fair and just, trustworthy and friendly, full of vigor and vitality, secure and orderly, and in which humans and nature are in harmony.We will bring all positive factors into full play and stimulate the creativity of the entire society, and properly balance the interests of all quarters and ensure that everyone shares the fruits of reform and development.5)我们要加快推进经济结构调整和增长方式转变，推进产业结构优化升级，促进企业技术改造和重组，注重能源资源节约和合理利用，加强环境保护和生态建设。
We will accelerate economic restructuring and change in the pattern of economic growth, optimize and upgrade the industrial structure, promote the reorganization and technological upgrading of enterprises, pay close attention to the conservation and rational use of energy and resources, and strengthen environmental protection and ecological improvement.6)我们要大力发展科技、教育、文化、卫生、体育事业，加强精神文明建设，进一步做好就业和社会保障工作，提高人民生活水平，加强民主法制建设，切实维护社会稳定。We will vigorously work to develop science and technology, education, culture, health and sports, promote socialist cultural and ethical progress, create more jobs, improve social security work and raise people’s living standards, strengthen democracy and the legal system and safeguard social stability.7)意气风发、同心同德、再接再厉、奋发图强
marching forward in high spirits, united with one heart and one mind, continue our concerted and unyielding efforts, and achieve further successes.
点击咨询 