旧版科目中英文对照

第一篇：旧版科目中英文对照

资产负债表 Balance Sheet

项 目ITEM

货币资金Cash；monetary fund

短期投资Short term investments

应收票据Notes receivable

应收股利Dividends receivable

应收利息Interests receivable

应收帐款Accounts receivable

其他应收款 Other receivables

预付帐款 Accounts prepaid

期货保证金 Future guarantee

应收补贴款 Allowance receivable；subsidy receivable

应收出口退税 Export drawback receivable

存货Inventories

其中：原材料 Including:Raw materials

产成品(库存商品)Finished goods

待摊费用Prepaid and deferred expenses

待处理流动资产净损失Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产Other current assets

流动资产合计Total current assets

长期投资： Long-term investment：

其中:长期股权投资 Including long term equity investment

长期债权投资 Long term securities investment

*合并价差 Incorporating price difference

长期投资合计Total long-term investment

固定资产原价 Fixed assets-cost

减：累计折旧 Less:Accumulated Dpreciation

固定资产净值 Fixed assets-net value

减：固定资产减值准备Less:Impairment of fixed assets

固定资产净额Net value of fixed assets

固定资产清理Disposal of fixed assets

工程物资Project material

在建工程Construction in Progress

待处理固定资产净损失Unsettled G/L on fixed assets

固定资产合计 Total tangible assets

无形资产Intangible assets

其中:土地使用权Including and use rights

递延资产（长期待摊费用）Deferred assets

其中:固定资产修理Including:Fixed assets repair

固定资产改良支出 Improvement expenditure of fixed assets

其他长期资产 Other long term assets

其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets

资 产 总 计Total Assets 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货Inventories 其中：原材料 Including:Raw materials 产成品(库存商品)Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets

资 产 总 计Total Assets短期借款Short-term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费 Welfare payable 应付利润(股利)Profits payab1e 应交税金Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计 Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债Other long-term liabilities 其中:特准储备资金 Including:Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负 债 合 计Total liabilities * 少数股东权益Minority interests 实收资本(股本)Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person“s capital 其中:国有法人资本Including:State-owned legal person”s capital 集体法人资本Collective legal person“s capital 个人资本Personal capital 外商资本Foreign businessmen”s capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund 补充流动资本Supplermentary current capital * 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity

产品销售收入Sales of products 其中：出口产品销 售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances 产品销售净额 Net sales of products 减：产品销售税金 Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本 Including：Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润 Profit on sales 加：其他业务利润 Add：profit from other operations 营业利润 Operating profit 加：投资收益 Add：Income on investment 加：营业外收入 Add：Non-operating income 减：营业外支出 Less：Non-operating expenses 加：以前年度损益调整 Add：adjustment of loss and gain for previous years 利润总额Total profit 减：所得税Less：Income tax 净利润Net profit

第二篇：外企科目中英文对照

外企科目中英文对照

预付帐款-存货 downpayment made for inventories

在途物资 Goods in transit

原材料-铝 Raw MaterialSAIC Finance

无发票物料应付款项 Payable for material without invoice

应付帐款-寄售 Consignment payables

应付账款-国内 Accounts payable-domestic

应付账款-国外 Accounts payable-foreign

应付账款-关联公司 Accounts payable associated companies

预收账款 Downpayment received

应付工资-上年结转 Salary payable to employee-prior year

应付工资-应计 Accrual salary expenses

应付福利费-应计 Accrued welfare expenses

应交增值税-进项税额 Input VAT

应交增值税-已交税金 VAT paid

应交增值税-转出未交增值税 Transfer-out of unpaid VAT

应交增值税-减免税款 VAT deductions and exemptions

应交增值税-销项税额 Output VAT

应交增值税-出口退税 Refund of export VAT

应交增值税-进项税额转出 Transfer-out of input VAT

应交增值税-出口抵减内销产品应纳税 Export duty deductible-domestic sales

应交增值税-转出多交增值税 Transfer-out of overpaid VAT

应交增值税-未交增值税 Unpaid VAT

应交消费税 excise tax payable

应交所得税 income tax payable

应交车船使用税 vehicle tax payable

应交个人所得税(代扣代缴)Individual Income tax payable

应交关税 Custom Duty payable

其他应交款-河道管理费 riverway management charges

其他应付款项-公积金，养老金 other payables-housing fund

其他应付款项-教育基金 other payables-training funds

其他应付款项-医疗保险 other payables-medical insurance

其他应付款项-失业保险 other payables-unemployment insurance

其他应付款项-工会经费 other payables-trade union

其他应付款项-其他(员工)other liabilities to employees

其他投资活动应付款 other payable for investing activities

预提费用-利息费用 Accrued interest expense

预提费用-维修费 Accrual-maintenance

预提费用-技术开发费 Accrual-royalties and developing expense 预提费用-租赁费 Accrual-leasing expense

预提费用-产品质保三包费用 Accrual-warranty expense

原材料消耗-其他组件 Raw material consumption-Other component

列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods

物料差异 Material variance

采购价格差异 Purchasing price variance

物料用量差异 Material usage variance

报废原材料-其他组件 Scrap Raw Material Other Components

报废已列入物料清单包装材料 Scrapping Packaging Material in BOM 报废半成品 Scrapping semi-finished goods

完工结转(生产订单)Manufacturing output

半成品库存变动(委外结转)Inventory change unfinished good(w/o CE)生产产出差异 manufacturing output variance

外部加工费(委外)External processing cost(without time)

外协加工工序 Extended work bench

能源-电费 energy-electricity

能源-天然气费 energy-natural gas

能源-水费 energy-water

能源-汽油及其他油类 energy-gasoline and oil

一年内到期的长期借款 Long-term loan due within one year

应付融资租赁款项(IFRS)Payable for capital leasing(IFRS)

应付融资租赁款项(本地)Payable for capital leasing(Local)

股本 capital stock

资本公积-其他资本公积 other capital reserve

盈余公积-法定公积 legal surplusreserve

盈余公积-任意公积 discretionary surplusreserve

盈余公积-法定公益金 statutory public welfare fund

留存收益 retained earning

利润分配-其他转入 profit allocation-transfered from others

利润分配-提取法定盈余公积 profit allocation-legal surplus reserves 利润分配-提取法定公益金 profit allocation-statutory welfare fund

利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund 利润分配-提取任意盈余公积 profit allocation-discretionary surplus reserve

利润分配-应付普通股股利 profit allocation-dividend payable

利润分配-转作资本 profit allocation-transfer into capital

本年利润 undistributed profit

直接人工-岗位工资 Direct labor post salary

直接人工-绩效工资及奖金 Direct labor-Bonus wages

直接人工-加班费 Direct labor-Overtime premiums

直接人工-社保费用及法定津贴 Direct labor-Statutory social expense 预提直接人工费用 Accrual expensesexpensesfor food 直接人工福利费-托费 wages welfaresubsidy for bady,family 直接人工福利费-职工疗养费 wages welfaremedical expenses 直接人工福利费-其他 wages welfareadditional pension 预提直接人工福利费 Accrual expensesforeign

保险 Insurance

土地租赁费 leasing(land)

仓库及房屋租赁费 leasing storage & building

办公设备租赁费 leasing office equipment

机械及设备租赁费 leasing machinery and equipment

消耗-未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items

消耗-备件 Comsumption Spare parts

消耗-未列入物料清单辅料 Consumption aux.material not in BOM

其他低值易耗品 spare part and small tools

润滑剂消耗 Lubricant

报废-未列入物料清单包装材料 Scrap packaing material not in BOM 报废-易耗品 Scrap expendable items

报废-备件 Scrap spare parts

报废-未列入物料清单辅料 Scrap aux.material not in BOM

办公用品 Office supplies

产成品领用(非销售)Consumption finished goods(cost element)

差旅费 travel expenses

交通费 traffic and commuting expenses domestic

业务招待费 business entertainment

出国差旅费 travel expenses for abroad trip

会议费 cost external entertainment

试验检验费 Testing expense

其他外部服务费用 Other external service

咨询费 consulting fee

佣金 commision

包装费 packaging expenses

展览费 exhibition expenses

广告费 advertisement expenses

产品质保三包费用-一般费用 warranty general

产品质保三包费用-预提费用 provision for warranty

其他费用 other expenses

企业宣传费 corporate publicity expenses

厂区维护费 building maintenance

车船使用税 vehicle tax

税费(印花税)fees and tax(stamp duty)

河道管理费 fees for riverway

坏帐准备 provisions-bad debt

存货跌价准备 provisions-decline in value of inventory

存货盘亏 Loss-inventory differences

存货盘盈 Gain-inventory differences

招聘费 recruiting cost

解聘费 termination expense

邮递费 postage expense

通讯费 telecommunication expenses

汇兑损失 Loss from exchange rate difference

汇兑收益 Gain from exchange rate difference

银行手续费 bank commission

银行利息支出 Interest payments for long term loans

银行利息收入-其他 Interest income from other funds

银行利息收入-短期 Interest Income short term funds

营业外支出-固定资产处置(IFRS)Loss-disposal/sale of fixed asset(IFRS)营业外支出-固定资产处置(本地)Loss-disposal/sale of fixed asset(local)营业外支出-固定资产报废盘亏损失(IFRS)Loss resulting from scraped asset(IFRS)

营业外支出-固定资产报废盘亏损失(本地)Loss resulting from scraped asset(local)

营业外支出-罚款支出 penalty expenses

营业外支出-捐赠支出 Charitable Contributions

营业外支出-固定资产减值准备 provision-impairment loss on fixed asset 非常损失 Extraordinary expenses

主营业务收入 sales revenue

其他业务收入-贸易商品销售 Trading goods sales

其他业务收入-模具收入 revenue-reimburse tooling cost

其他业务收入-技术开发收入 revenue-reimburse development cost 其他业务收入-包装收入 packaging revenue

其他业务收入-运输收入 transport revenue

其他业务收入-废品出售 scrap revenue

其他业务收入-其他 other revenue

其他业务收入-租赁收入 rental revenue

营业外收入-固定资产处置(IFRS)Gain-fixed assets disposal/sale(IFRS)营业外收入-固定资产处置(本地)Gain-fixed assets disposal/sale(local)

营业外收入-固定资产盘盈及升值(IFRS)Revenue from Write-up(IFRS)营业外收入-固定资产盘盈及升值(本地)Revenue from Write-up(local)营业外收入-资产出售 Revenue from Asset Sale

资产出售收入结转 Revenue clearing account Asset Sale

营业外收入-其他 Other non-operating income

主营业务成本-产品成本 Cost of goods sold(no cost element)主营业务成本-成本差异 variance settlement(no cost element)其他业务支出-贸易商品 tranding goods consumption

其他业务支出-营业税 business tax

产成品报废 Scrapping finished goods

贸易商品报废 Trading goods scrap

未实现汇兑损失 loss-unrealized exchange rate differences

未实现汇兑收益 Gain from unrealized exchange rate differences 所得税 income tax

其他业务支出 Cost for other business

第三篇：新会计准则科目名称中英文对照

新会计准则科目名称中英文对照 A/C Code科目代码 A/C Name 科目名称 1001 Cash 库存现金 1002 Bank Deposit 银行存款

1012 Other Cash and Cash Equivalents 其他货币资金 1101 Transaction Monetary Assets 交易性金融资产 1121 Note Receivable 应收票据 1122 Account Receivable 应收账款 1123 Advance Payment 预付账款 1131 Dividend Receivable 应收股利 1132 Interest Receivable 应收利息 1221 Other Receivables 其他应收款 1231 Bad Debt Provision 坏账准备 1321 Agency Assets 代理业务资产 1401 Materials Purchasing 材料采购 1402 Material in Transit 在途物资 1403 Raw Material 原材料

1404 Material Cost Variance 材料成本差异 1405 Goods on Hand 库存商品 1406 Merchandise Shipped 发出商品

1407 Differences Between Purchasing and Selling Price 商品进销差价 1408 Material on Consignment for Further Processing 委托加工物资 1471 Allowance for Inventory Devaluation 存货跌价准备 1501 Investment from Holding till Maturity 持有至到期投资 1502 Allowance for Investment Devaluation from Holding till Maturity 持有至到期投资减值准备

1503 Monetary Assets Available for Selling 可供出售金融资产 1511 Long Term Equity Interest Investment 长期股权投资 1512 Long Term Equity Investment 长期股权投资减值准备 1521 Investment Real Estate 投资性房地产 1531 Long Term Receivable 长期应收款

1532 Unrealized Financing Income 未实现融资收益 1601 Fixed Asset 固定资产

1602 Accumulated Depreciation 累计折旧

1603 Fixed Asset Depreciation Reserves 固定资产减值准备 1604 Construction in Progress 在建工程 1605 Project Material 工程物资

1606 Disposal of Fixed Asset 固定资产清理 1701 Intangible Property 无形资产 1702 Accumulated Amortisation 累计摊销

1703 Allowance for Intangible Property Devaluation 无形资产减值准备 1711 Goodwill 商誉

1801 Long Term Unamortised Expenditure 长期待摊费用 1811 Deferred Income Tax Asset 递延所得税资产

1901 Property in Suspense Loss or Surplus 待处理财产损溢 2001 Short Term borrowing 短期借款

2101 Transactional Financial Liabilities 交易性金融负债 2201 Notes Payable 应付票据 2202 Account Payable 应付账款 2203 Advances from Customer 预收账款 2211 Accrued Wages 应付职工薪酬 2221 Tax Payable 应交税费 2231 Accrued Interest 应付利息 2232 Dividends Payable 应付股利 2241 Other Payables 其他应付款

2314 Liability for Agency Business 代理业务负债 2401 Deferred Income 递延收益 2501 Long Term Loan 长期借款 2502 Long Term Bond 长期债券

2701 Long Term Account Payable 长期应付款

2702 Unacknowledged Financial Charges 未确认融资费用 2711 Special Payable 专项应付款 2801 Anticipation Liabilities 预计负债

2901 Deferred Income Tax Liability 递延所得税负债 3101 Derivative Instruments 衍生工具 3201 Hedging Instrument 套期工具 3202 Hedged Item 被套期项目 4001 Paid-up Capital 实收资本 4002 Capital Reserve 资本公积 4101 Surplus from Profits 盈余公积 4103 YTD Profit 本年利润

4104 Profit appropriation 利润分配 4201 Treasury Stock 库存股 5001 Production Cost 生产成本 5101 Manufacturing Overhead 制造费用 5201 Service Costs 劳务成本

5301 Research and Development Expenditure 研发支出 6001 Principal Business Revenue 主营业务收入 6051 Revenue from Other Sales 其他业务收入

6101 Fair Value Variable Loss and Profit 公允价值变动损益 6111 Investment Income 投资收益 6301 Non-operating Revenue 营业外收入 6401 Principal Business Cost 主营业务成本 6402 Cost for Other Sales 其他业务支出

6405 Tax and Associate Charge on Principal Business 营业税金及附加 6601 Selling Expense 销售费用

6602 Administrative Expenses 管理费用 6603 Financial Expense 财务费用 6604 Exploration Expense 勘探费用

6701 Loss on Devaluation of Assets 资产减值损失 6711 Non-operating Expenditure 营业外支出 6801 Income Tax 所得税

6901 Prior Year Adjustment 以前损益调整

第四篇：中英文对照A

《美国口语惯用法例句集粹》Ａ

A(Page 1-4)

1.about

1)

2)

3)

4)

5)

6)

7)I'd like to know what this is all about.我想知道这到底是怎么回事。How about a fish sandwich? 来一块鱼肉三明治怎么样？What about me? 我怎么样？I'm not about to go in that old house.我是不会进那幢旧房子的！Yes I remember that night.What about it? 是的，我记得那个晚上，那又怎样？What's this all about? 这到底是怎么回事？It's about time you showed up!差不多是你该露面的时候了。

2.above

1)

2)Above all, I want everything quiet.首要的是：我要一切保持安定。Tom thinks he's above hard work.汤姆认为自己没必要努力工作。

3.act

1)

2)

3)

4)

5)

6)Would you please act out what happened? 你能把发生的事演示一下吗？Watch Ricky.He sometimes likes to act up in class.注意里基，他又是喜欢在课堂上捣蛋。That profane comedian needs to clean up his act.那个爱说粗言秽语的喜剧演员应该净化一下自己的言行。We need to get our act together and come to see you.我们需要统一意见后来见你。The newspapers called the earthquake an act of God.报纸上称那次地震为天灾。Masa is a class act.玛莎是位杰出的女性。

4.action

1)

2)

3)

4)We're going to bring action against our debtors.我们打算控告我们的债务人。Did you see any action in yesterday's ballgame? 昨晚的棒球比赛中你看到有什么有趣的精彩场面吗？Our community is going to take action against the proposed waste dump.我地区要采取行动反对那项垃圾处理场的提案。Jim wants to go where the action is.吉姆想去有刺激性的地方。

5.advantage

1)

2)Our opponents have a height advantage on us.我们的对手在身高上比我们占有优势。Nobody likes to be taken advantage of.没有人喜欢被捉弄（或：被欺骗、利用）

6.after

1)

2)

3)

4)I think that girl is after you.我想那女孩是在追你。It looks like things are gonna work out after all.看起来事情终会解决的。This soft drink has a nasty aftertaste.这软饮料有种让人难受的余味。I see your point, but don't you think it's way after the fact.我明白你的意思，但你不觉

得这已是“事后诸葛亮”了吗？

7.again

1)I could go to Japan again and again.我可以一而再、再而三地去日本。（注：意指不会感到

厌倦）

8.age

1)

2)Would you please act your age!请你做事要有一个与自己年龄相称的样子。This is a “coming of age” movie.这是一部成人影片。

9.air

1)

2)

3)

4)

5)

6)

7)

8)

9)I need to go outside and get some air.我需要出去呼吸点新鲜空气。I don't know what's wrong, but can feel it in the air.虽然我不知道到底是出了什么差错，但我能隐隐约约感觉到。Mike was sad when they took his favorite program off the air.当迈克喜欢的节目被取消时，他感到很伤心。The sale of our house is still up in the air.我们的房子出勤率售一事还没有最后定下来。After winning the championship, I felt I could walk on air.获得冠军后，我飘飘欲仙。Your sister is such an airhead.你姐姐真是来个没有头脑的人。Janet Jackson's new song is getting lots of airplay.珍妮〃杰克逊的新歌到处都在不断地播放。That last time I took a plane, I got airsick.上次我乘飞机时晕机了。I hope there's no bad air between us.我希望我们之间的关系不要很别扭。

10.all

1)

2)

3)

4)

5)

6)

7)

8)

9)

10)

11)

12)

13)It's looks like we won't be going after all.看起来最后我们还是不能去。We've all but finished the project.我们已几乎完成了那个项目。All in all I'd say it's been a very productive day.总的来说，我认为这一天过得很充实。Let's go all-out and win this game!让我们尽全力来打赢这场比赛。We knew it was all over when we saw the building burst.当我们看见那座建筑突然起火时，我们知道一切全完了。We wish you all the best.我们大家祝福你一切如意。If it's all the same to you, I'd just as soon not go.如果这对你都是一回事的话，我就不想去了。They were running from the police like all get-out.他们以极快的速度逃脱警察的追赶。I didn't see them come in at all.我根本高没有发现他们的进来。Let's settle this matter once and for all.让我们来把这个问题一次性地彻底解决掉。Mark is an all-around athlete.马克是一个全能运动员。Did you get to play in the all-star game? 你入选全明星队的比赛了吗？He bloke the all-time record in the 100-meter run at his school.他打破了他所在的学校

100米跑的历史最高记录。

11.alley

1)Working on cars isn't up my alley.修理汽车不是我拿手的活儿。

12.alone

1)

2)I just wanna be left alone.我只是想一个人呆会儿。Can't you just leave well enough alone? 你不能少管一些闲事吗？

13.along

1)

2)You knew all along what was going on.你从一开始就知道所发生的事。Debbie doesn't get along with Steve.戴比和史蒂夫相处得不好。

1)

2)

3)

4)

5)Mr.Pak came here searching for the American dream.帕克先生来到这儿寻求他的“美国梦”。Some foreigners become Americanized while living in the U.S.一些外国人在美国居住时被美国化了。Not having any job freedom would be totally unAmerican.没有选择职业的自由是完全违背美国精神传统的。Bill is an all-American quarterback.比尔是全美（橄榄球）明星赛的四分卫队员。I just can't go on the American way.我无法适应美国方式。

15.animal

1)

2)Water-skiing really brings out the animal in Tom.滑水运动真正激发出了汤姆的活力与激情。The young actor emits a lot of animal magnetism on the screen.那个年轻演员在荧幕

上充分显示出他的性魅力。

16.answer

1)I called Emi but there was no answer.我给埃米打了电话，但是没人接。

17.apple

1)

2)

3)

4)

5)Have you ever been to the Big Apple? 你去过纽约吗？Do I sense an apple of discord between you two? 你问我有没有感觉出你们两人之间的不和，是吗？Heather is the apple of my eye.希瑟是我的掌上明珠。Rita likes to keep everything in apple-pie order.丽塔喜欢把一切都弄得井井有条。Dennis has always been an apple polisher.丹尼斯一直就是一个马屁精。

18.arm

1)

2)

3)

4)You don't have to twist my arm to get me to go with you.用不着你强迫我跟你走。My father is a hopeless armchair quarterback.我爸爸是一个没救了的纸上谈兵的人。The suspects are armed and dangerous.嫌疑犯带有武器，十分危险。Every spring the park is filled with lovers walking arm in arm.每到春天公园里到处都是

手挽手散步的恋人。

19.around

1)

2)Coach Johnson has been around for 30 years.约翰逊教练已有三十年的经验了。Someone is on duty here around-the-clock.有人在这里昼夜值班。

20.as

1)

2)

3)

4)

5)

6)It looks as if someone has already been here.看起来在人来过这里了。As for me, I'm going home.至于我，我准备回家。Marty is acting as if nothing happened.马蒂表现得像什么也没发生过一样。I want this room left as is.我希望这间房子保持原样。The changes will begin taking place as of tomorrow.变动从明天开始实施。Police are baffled as to the whereabouts of the kidnappers.警察局搜寻绑架者的工作受

挫。

1)

2)

3)

4)Our gas bill average about $50 a month.我们每个月的煤气费平均50美元。On the average, I'd say we eat chicken once a week.我们平均每周吃一次鸡肉。Kent describes himself as just an average Joe.肯特视自己为一名普通的美国人。On the average day, over 100,000 kids bring guns to school in the U.S.在美国平常日

子里，有100,000个孩子带手枪去上学。

22.away

1)

2)

3)

4)

5)What makes you think you're gonna get away with this? 是什么使你认为你可以免受处罚？I wish they'd do away with these complicated tax forms.我希望他们能费除掉这些复杂的税务表格。We're planning a weekend getaway for our anniversary.我们正在为庆祝我们的纪念日而安排一次周末的外出活动。Tom wants to run away from home.汤姆想从家里出逃。Dave and Kathy are going to steal away on vacation.戴夫和凯茜计划在假期里偷偷跑出

去。

第五篇：中英文对照

AEROFLEX “亚罗弗”保温 ALCO “艾科”自控 Alerton 雅利顿空调 Alfa laval阿法拉伐换热器 ARMSTRONG “阿姆斯壮”保温 AUX 奥克斯

BELIMO 瑞士“搏力谋”阀门 BERONOR西班牙“北诺尔”电加热器 BILTUR 意大利“百得”燃烧器 BOSIC “柏诚”自控 BROAD 远大

Burnham美国“博恩汉”锅炉 CALPEDA意大利“科沛达”水泵 CARLY 法国“嘉利”制冷配件 Carrier 开利 Chigo 志高

Cipriani 意大利斯普莱力

CLIMAVENETA意大利“克莱门特” Copeland“谷轮”压缩机 CYRUS意大利”赛诺思”自控 DAIKIN 大金空调

丹佛斯自控 Dorin “多菱”压缩机

DUNHAM-BUSH 顿汉布什空调制冷 DuPont美国“杜邦”制冷剂 Dwyer 美国德威尔 EBM “依必安”风机

ELIWELL意大利“伊力威”自控 Enfinilan 英国“英菲尼兰“阀门 EVAPCO美国“益美高”冷却设备 EVERY CONTROL意大利“美控” Erie 怡日

FRASCOLD 意大利“富士豪”压缩机 FRICO瑞典“弗瑞克”空气幕 FUJI “富士”变频器

FULTON 美国“富尔顿”锅炉 GENUIN “正野”风机 GREE 格力

GREENCOOL格林柯尔 GRUNDFOS “格兰富”水泵 Haier 海尔 Hisense 海信 HITACHI 日立

霍尼韦尔自控 Johnson 江森自控 Kelon 科龙

KRUGER瑞士“科禄格”风机 KU BA德国“库宝”冷风机 Liang Chi 良机冷却塔 LIEBERT 力博特空调 MARLEY “马利”冷却塔 Maneurop法国“美优乐”压缩机 McQuary 麦克维尔 Midea 美的 MITSUBISHI三菱

Munters 瑞典“蒙特”除湿机 Panasonic 松下 RANCO “宏高”自控

REFCOMP意大利“莱富康”压缩机 RIDGID 美国“里奇”工具 RUUD美国“路德”空调 RYODEN “菱电”冷却塔 SanKen “三垦”变频器 Samsung 三星 SANYO 三洋

ASWELL英国森威尔自控 Schneider 施耐德电气 SenseAir 瑞典“森尔”传感器 SIEMENS 西门子

SINKO ",28商机网;新晃“空调 SINRO “新菱”冷却塔 STAND “思探得”加湿器 SWEP 舒瑞普换热器 TECKA “台佳”空调 Tecumseh“泰康”压缩机 TRANE 特灵

TROX德国“妥思”风阀 VASALA芬兰“维萨拉”传感器 WILO德国“威乐”水泵 WITTLER 德国”威特”阀门 YORK 约克

ZENNER德国“真兰”计量