会计英语翻译第三单元

第一篇：会计英语翻译第三单元

会计循环

会计准则的一系列步骤经常被称为会计循环，它始于分析业务和登记业务，结束于过账、结账、试算平衡，会计循环最重要的表现出来的是财务报表。

作为进一步研究会计准则和运用会计数据的基础，管理者熟悉会计循环的全过程是最重要的，下面是会计循环阶段的要点总结：

1）分析业务

2）把交易登记入账并把其过到分类账上

3）准备试算平衡

4）调整集合而成的财产数据

5）事先写好工作表

6）做好财务报表

7）把调整分录登记入账并其过到分类账上

8）把结账分录登记入账并其过到分类账上

9）准备过账-结账、试算平衡

3.1 日记账和分类账

交易是第一个被记入日记账的，因为会计人员在日记账中写业务分析之前，会在这个账目上做一些记录，日记账有事也被称为原始记录，一本日记账包含一个企业按时间顺序（一天一天）的记录，每个分录提供一个业务分析，显示这个账目应计入借方还是贷方和应计入的金额。会计分录的说明应当包括原始资料数额，为了建立查账索引，即一连串的证明使得通过会计处理追踪交易信息成为可能，查账索引帮助会计人员找出系统中的错误，它有助于阻止虚假信息，因为它提供了一个检查数据的方法，公司财务中的记录与经济业务在原始资料中的原始数据对照，在日记账中，记录数据的过程称为登记日记账，在登记日记账之前，会计人员知道一些交易忘记的交易细节的所有信息被记录在一个地方，所有账户一起作为分类账参考，从会计分录的借贷双方转账到分类账的过程称为过账，每一笔经济业务的基础分类即为总分类账，分类账对于会计来说是一个必要的参考资料，因为它提供了一个永久的，包含企业营业额的每一个财务要素分类的记录，过账参考分类账从分类账形式中查账索引的其他部分与它们为参考服务，以及尽可能的追踪和再检查公司会计分录中的任何交易。在分析业务效果中，复式记账系统是强有力的工具，用这个系统分析业务有如下总结：

1）确定这笔业务是否影响资产、负债、所有者权益、收入和费用。

2）确定被业务影响的账户是增加还是减少。

3）确定每个增加或减少应该记入借方还是贷方。

管理者必须确保他们公司能有效的记录业务，一个运转良好的会计系统，应迅速的精确地把所有业务记入日记账，它也应及时准确的把所有的数据登入分类账中，财务报表中的信息来自于总分类账，因此每个周期含有正确数据的报表能够迅速的被提供给管理者，用这些信息作出决策。快捷和准确的报表依赖于记录业务的效率。

一个运转良好的会计系统的另一个特征是它有一个强有力的查账索引，

第二篇：第三单元大学英语英语翻译

Organizing Data in a Traditional File

Environment

An effective information system provides users with timely, accurate, and relevant information.This information is stored in computer files.When the files are properly arranged and maintained, users can easily access and retrieve the information they need.传统环境下的数据组织

一个高效的信息系统应向使用者提供及时、准确以及相关的信息。信息存储在系统的文件中。正确地整理和维护文件，可以使用户很容易地检索到他们所需要的信息。

You can appreciate the importance of file management if you have ever written a term paper using 3×5 index cards.No matter how efficient your storage device(a metal box or a rubber band), if you organize the cards randomly your term paper will have little or no organization.如果你在撰写学期论文时曾经使用过3×5索引卡，你会体会到文件管理的重要性。不管你的存储设备（一个金属盒或一个皮筋）效率如何,如果你随意地组织你的卡片,你的学期论文将会缺乏组织性

Given enough time, you could put the cards in order, but your system would be more efficient if you set up your organizational scheme early on.If your scheme is flexible enough and well documented, you can extend it to account for any changes in your viewpoint as you write your paper.如果有足够的时间，你可以将卡片按次序放置，但是如果你早点创建你自己的组织方案，你的系统会做得更有效。如果你的方案足够的灵活并且文档也很齐全，那么在你撰写论文时，可以利用它来说明观点中的任何变化。

The same need for file organization applies to firms.Well-managed, carefully arranged files make it easy to obtain data for business decisions, whereas poorly managed files lead to chaos in information processing high costs, poor performance, and little, if any, flexibility.Despite the use of excellent hardware and software, many organizations have inefficient information systems because of poor file management.公司同样也需要组织文件。组织良好，认真安排的文件可以使商业决策获取数据变得更容易，而组织混乱的文件只能导致信息处理紊乱、成本高、性能差并且灵活性低。尽管使用优秀的硬件和软件，但由于文件组织得不好，很多组织的信息系统的效率还是很低。

File Organization Terms and Concepts A computer system organizes data in hierarchy that starts with bits and bytes and progresses to fields, records, files, and databases.A bit represents the smallest unit of data a computer can handle.文件组织术语及概念

计算机系统按层次组织数据，位、字节、数据项、记录、文件和数据库。位代表计算机中最小的数据单位。

A group of bits, called a byte, represents a single character, which can be a letter, a number, or another symbol.A grouping of characters into a word, a group of words, or a complete number(such as a person’s name or age), is called a field.一组位，叫做一个字节，表示一个独立的字，它可以是一个字母、一个数字或其它的符号。一组字组成一个词、一组词或一个纯数字（例如一个人的名字或年龄）叫做一个字段。

A group of related fields, such as the student’s name, the course taken, the date, and the grade, comprises a record;a group of records of the same type is called a file.For instance, the student records could constitute a course file.一组相关的字段，例如学生的姓名、所选的课程、日期、年级，组成一个记录；一组相同类型的记录被称为文件。例如，学生记录可以构成一个课程文件。

A group of related files makes up a database.The student course file could be grouped with files on student’s personal histories and financial backgrounds to create a student database.一组相关的文件组成一个数据库。学生课程文件可以和学生个人履历文件、个人经济情况文件共同创建一个学生数据库。

A record describes an entity.An entity is a person, place, thing, or event on which we maintain information.An order is a typical entity in a sales order file, which maintains information on a firm’s sales orders.Each characteristic or quality describing a particular entity is called an attribute.一个记录描述了一个实体。一个实体可以是一个人、一个地方、一个东西或一件事情，我们维护与它们有关的信息。销售订单文件提供一个公司销售订单信息，在销售订单文件中，一个订单是一个典型的实体。

For example, order number, order date, order amount, item number, and item quantity would each be an attribute of the entity order.The specific values that these attributes can have can be found in the fields of the record describing the entity order.每个用来描述具体实体的特质或特征的叫做属性。例如，订单号、订货日期、订货量、产品代码和产品数量每一个都是实体订单的一个属性。这些属性的具体取值可以在描述实体订单的记录中的字段里找到。

Every record in a file should contain at least one field that uniquely identifies that record so that the record can be retrieved, update, or sorted.This identifier field is called a key field.An example of a key field is the order number for the order record or an employee number or social security number for a personnel record(containing employee data such as the employees’ name, age, address, job title, and so forth).文件中的每一条记录至少包含一个能被唯一识别的数据字段，这样记录可被检索、更新或分类。这个标识字段叫做关键字段。举个关键字段的例子,如订单号是订单记录的关键字段，员工编号或社会保险号是一个个人记录（包括员工数据，例如员工的名字、年龄、住址、工作职别等等）的关键字段。

Accessing Records from Computer Files

Computer systems store files on secondary storage devices.Records can be arranged in several ways on storage media, and the arrangement determines the manner in which individual records can be accessed or retrieved.从计算机文件中存取记录

计算机系统将文件存储在外存设备中。记录以多种方式存放在存储介质中，而且存放方式决定了单个记录被存取或检索的方式。

One way to organize records is sequentially.In sequential file organization, data records must be retrieved in the same physical sequence in which they are stored.In contrast, direct or random file organization allows users to access records in any sequence they desire, without regard to actual physical order on the storage media.一种组织记录的方式是有序的。在按顺序组织的文件中，数据记录的检索顺序必须与数据的存储顺序相同。相反，不考虑存取介质的物理顺序，直接或随机存取文件允许用户以任何他们想要的顺序存取文件。

Sequential file organization is the only file organization method that can be used on magnetic tape.This file organization method is no longer popular, but some organizations still use it for batch processing applications in which they access and process each record sequentially.顺序文件组织是唯一的一种可以用在磁带上的文件组织方式。这种文件组织方式已不再流行了，但是一些组织仍然使用它来进行批处理，这些处理对每一条记录依次进行存储和处理。

A typical application using sequential files is payroll, in which all employees in a firm must be paid one by one and issued a check.Direct or random file organization is utilized with magnetic disk technology(although records can be stored sequentially on disk if desired).Most computer applications today utilize some method of direct file organization.顺序文件的一个典型应用是工资单，必须依次地对工资单中的所有公司职员支付工资和支票。直接存取或随机存取文件组织方式可用于磁盘技术（但是，如果愿意的话，磁盘中的记录可以按顺序存储）。

Problems with the Traditional File Environment

Most organizations began information processing on a small scale, automating one application at a time.Systems tended to grow independently, and not according to some grand plan.Each functional area tended to develop systems in isolation from other functional areas.Accounting, finance, manufacturing, human resources, and marketing all developed their own systems and data files.传统文件环境存在的问题

大多数组织每次进行的都是小规模的、自动化的信息处理。系统越来越具有独立性，并且不再采用大型的方案。每个功能区的开发都试图孤立于其它模块。会计、金融、生产、人力资源和销售均开发各自的系统和数据文件。

Each application, of course, required its own files and its own computer program to operate.For example, the human resources functional area might have a personnel master file, a payroll file, a medical insurance file, a pension file, a mailing list file, and so forth until tens, perhaps hundreds, of files and programs existed.当然，每个应用都需要自己的文件和计算机系统。例如，人力资源功能区可能需要一个人事主文件、一个工资文件、一个医保文件、一个退休金文件、一个邮件发送清单文件等等，几十个甚至上百个文件或程序。

In the company as a whole, this process led to multiple master files created, maintained, and operated by separate divisions or departments.就整个公司来说，这个过程会导致多种主要文件的创建、维护，并被不同的部门使用。

There are names for this situation: traditional file environment;the flat file organization(because most of the data are organized in flat files);and the data file approach(because the data and business logic are tied to specific files and related programs).By any name, the situation results in growing inefficiency and complexity.对这种情况的叫法有：传统文件环境、平面文件组织（因为大部分的数据组织在平面文件里）、数据文件方式（因为数据和事务逻辑被捆绑于具体的文件和相关的程序中）。无论是哪个名字，这种环境的结果就是低效和复杂性越来越大。

As this process goes on for five or ten years, the organization is saddled with hundreds of programs and applications, with no one who knows what they do, what data they use, and who is using the data.当这种处理方法使用了五或十年，组织已经承载了上百个程序和应用软件，没有人知道这些程序和软件做什么，用什么数据，并且谁在使用数据。

The organization is collecting the same information in far too many files.The resulting problems are data redundancy, program-data dependence, inflexibility, poor data security, and inability to share data among applications.组织可以从多个文件中搜集同一个信息。导致的问题就是数据冗余、程序与数据间相依赖、非灵活性、缺乏数据安全性和应用软件之间无法共享数据。

Data Redundancy and Confusion

Data redundancy is the presence of duplicate data in multiple data files.Data redundancy occurs when different divisions, functional areas, and groups in an organization independently collect the same piece of information.For instance, within the commercial loans division of a bank, the marketing and credit information functions might collect the same customer information.数据冗余和混乱

数据冗余表现为完全一样的数据存放在多个数据文件中。当一个组织中不同的部门、功能和团体独立地搜集相同部分信息时就会发生数据冗余。例如，在一个银行的商业贷款部门里，市场和借贷信息功能可能搜集相同的客户信息。

Because it is collected and maintained in so many different places, the same data item may have different meanings in different parts of the organization.Simple data items such as the fiscal year, employee identification, and product code can take on different meanings as programmers and analysts work in isolation on different applications.由于信息的搜集和维护是在不同的地方进行的，所以相同的数据项会在组织中不同的部分有不同的含义。当不同的应用软件的程序员和分析工作是相互孤立的，简单的数据项，例如会计、员工身份证明和产品编码会表现出不同的意思。

Program-Data Dependence

Program-data dependence is the tight relationship between data stored in files and the specific programs required to update and maintain those files.Every computer program has to describe the location and nature of the data with which it works.程序与数据间相依赖

程序和数据之间的依赖是指存储在文件中的数据和用来更新及维护这些文件的具体的程序间存在紧密的关系。每个计算机程序都必须对它使用的数据的位置和属性进行描述。

In a traditional file environment, any change in data requires a change in all programs that access the data.Changes, for instance, in tax rates or ZIP-code length require changes in programs.Such programming changes may cost millions of dollars to implement in programs that require the revised data.在传统文件环境中，数据的任何更改要求所有存取这一数据的程序发生改变。例如，税率或邮政编码长度的变化要求程序也要随之变动。这种对修改了数据的程序进行设计上的改变可能会花费几百万美元。

Lack of Flexibility

A traditional file system can deliver routine scheduled reports after extensive programming efforts, but it cannot deliver ad hoc reports or respond unanticipated information requirements in a timely fashion..缺乏灵活性

一个传统文件系统在大量的程序设计工作后会提供常规的日程安排报告，但是它不能提供临时的报告或及时回应事先无法预料到的信息需求。

The information required by ad hoc requests is somewhere in the system but too expensive to retrieve.Several programmers would have to work for weeks to put together the required data items in a new file.临时请求所需要的信息存储在系统某处，但由于花费高而无法获取。几个程序员需要花费数周的时间将所需的数据项放到一个新文件中。

Poor Security

Because there is little control or management of data, access to and dissemination of information are virtually out of control.What limits on access exist tend to be the result of habit and tradition, as well as of the sheer difficulty of finding information.缺乏安全性

由于对数据的控制和管理太少，信息的存取和传播实际上是不被控制的。现有的存取限制是由习惯和惯例所造就的，同样也造就了寻找信息的异常艰难。

Lack of Data-Sharing and Availability

The lack of control over access to data in this confused environment does not make it easy for people to obtain information.Because pieces of information in different files and different parts of the organization cannot be related to one another, it is virtually impossible for information to be shared or accessed in a timely manner.缺乏数据共享和有效性

在这种混乱的环境里，对数据的存取缺乏控制使得人们很难获取信息。因为不同文件中的信息和组织的不同部分不能联系起来，所以信息无法及时共享或存取。

The Database Environment Database technology can cut through many of the problems created by traditional file organization.A more rigorous definition of a database is collection of data organized to serve many applications efficiently by centralizing the data and minimizing redundant data.数据库环境

数据库技术可以解决很多有传统文件组织方式引发的问题。对数据库更严密的定义是通过集中数据和减少多余的数据，有效地向应用软件提供组织过的数据集合。

Rather than storing data in separate files for each application, data are stored physically to appear to users as being stored in only one location.数据的物理存放要让用户觉着数据被存放在唯一的一个地方，而不是存储到每个应用程序所需的相互独立的文件上。

A single database services multiple applications.For example, instead of a corporation storing employee data in separate information systems and separate files for personnel, payroll, and benefits, the corporation could create a single common human resources database.一个数据库可以为多个应用程序提供服务。例如，将员工数据存储在相互独立的信息系统和相互独立的员工文件、工资文件和保险金文件中的一个替代做法是，公司可以创建一个通用的人力资源数据库。

Database Management Systems

A database management system(DBMS)is simply the software that permits an organization to centralize data, manage them efficiently, and provide access to the stored data by application programs.数据库管理系统

数据库管理系统（DBMS）就是一个简单的软件，它允许一个组织集成数据、有效管理数据并且通过应用程序提供对存储数据的存取。

The DBMS acts as an interface between application programs and the physical data files.When the application program calls for data item such as gross pay, the DBMS finds this item in the database and presents it to the application program.DBMS在应用程序和物理数据文件间扮演接口的角色。当应用程序需要如工资总额的数据项，DBMS在数据库中查找这一数据项并将它提交给应用程序。

Using traditional data files the programmer would have to define the data and then tell the computer where they were.A DBMS eliminates most of the data definition statements found in traditional programs.A database management system has three components: A data definition language A data manipulation language A data dictionary 使用传统的数据文件，程序员不得不定义数据并且告诉计算机它们在那儿。一个DBMS会去除大部分传统程序中的数据定义声明。

一个数据库管理系统包含三个组成部分： 数据定义语言 数据操作语言 数据字典

The data definition language is the formal language used by programmers to specify the content and structure of the database.The data definition language defines each data element as it appears in the database before that data element is translated into the forms required by application programs.数据定义语言是程序员用来详述数据库内容和结构的形式语言。在数据元素被翻译成应用程序所需要的形式之前，数据定义语言定义了数据库中的每一个数据元素。

Most DBMS have a specialized language called a data manipulation language that is used in conjunction with some conventional third-or fourth-generation programming languages to manipulate the data in the database.This language contains commands that permit end users and programming specialists to extract data from the database to satisfy information requests and develop applications.大部分DBMS有一种叫做数据操作语言的专用语言，它和传统的第三代或第四代程序语言结合起来操作数据库中的数据。这种语言包括允许终端用户和程序设计专家从数据库中提取数据来满足信息需求和应用开发的命令。

The most prominent data manipulation language today is Structured Query Language, or SQL.Complex programming tasks cannot be performed efficiently with typical data manipulation languages.However, most mainframe DBMS are compatible with COBOL, FORTRAN, and other third-generation programming languages, permitting greater processing efficiency and flexibility.现今，最杰出的数据操作语言是结构化查询语言，或者叫SQL。使用典型的数据操作语言，复杂的编程任务无法被高效率地执行。然而大部分中央处理机的DBMS与COBOL, FORTRAN及其他第三代编程语言相兼容，这就使得处理更高效和更灵活。

The third element of a DBMS is a data dictionary.This is an automated or manual file that stores definitions of data elements and data characteristics such as usage, physical representation, ownership(who in the organization is responsible for maintaining the data), authorization, and security.Many data dictionaries can produce lists and reports of data utilization, groupings, program locations, and so on.DBMS的第三个元素是数据字典。这是一个自动或手工的文件，存储了对数据元素和数据属性的定义，例如使用、物理表示、所有权（组织中谁负责维护数据）、授权和安全。很多数据字典可以提供数据使用、分组、程序存储位置等内容的列表和报告。

By creating an inventory of data contained in the database, the data dictionary serves as an important data management tool.For instance, business users could consult the dictionary to find out exactly what pieces of data are maintained for the sales or marketing function or even to determine all the information maintained by the entire enterprise.由于建立了一个数据库中数据的清单，数据字典成为一个重要的数据管理工具。例如，商业用户可以翻阅字典来正确地查找出用于销售或市场功能的数据或者甚至支配整个公司的所有信息。

The dictionary could supply business users with the name, format, and specifications required to access data for reports.Technical staff could use the dictionary to determine what data elements and files must be changed if a program is changed.字典可以为商业用户提供名字、格式和说明，以获取报告所需数据。技术员工可以利用字典来决定如果一个程序发生了改动,那么什么样的数据元素和文件也必须被改变。

Most data dictionaries are entirely passive;they simply report.More advanced types are active;changes in the dictionary can be automatically utilized by related programs.For instance, to change ZIP codes from five to nine digits, one could simply enter the change in the dictionary without having to modify and recompile all application programs using ZIP codes.大部分的字典是完全被动式的；它们只不过是报告。更高类型的字典是主动的；相关程序可自动地使用字典中的变化。例如，将邮政编码由五位改为九位，一个人可以简单地在字典中记录这一改变，不必修改和重新编译所有使用邮政编码的程序。

In an ideal database environment, the data in the database are defined only once and used for all applications whose data reside in the database, thereby eliminating data redundancy and inconsistency.Application programs, which are written using a combination of the data manipulation language of the DBMS and a conventional programming language, request data elements from the database.在一个理想的数据库环境里，数据库中的数据只被定义一次就可以被所有的应用软件使用，因此可以消除数据的冗余和不一致性。结合DBMS的数据操作语言和常规程序语言编写的应用程序需要数据库中的数据元素。

Data elements called for by the application programs are found and delivered by the DBMS.The programmer does not have to specify in detail how or where the data are to be found.应用程序需要的数据元素可由DBMS查找和传递。程序员不必详述查找数据的位置和方式。

Use of a DBMS can reduce program-data dependence along with program development and maintenance costs.Access and availability of information can be increased because users and programmers can perform ad hoc queries of data in the database.The DBMS allows the organization to centrally manage data, utilization, and security.使用DBMS除了减少程序的开发和维护费用，还可以减少程序和数据间的依赖。由于用户和程序员可以对数据库中的数据进行随机查询，信息的可获性和可用性得到提高。DBMS允许组织集中管理数据、应用和安全。

New Words(1)New Words(2)New Words(3)New Words(4)New Words(5)New Words(6)Phrases(1)Phrases(2)Abbreviations Questions for Discussion Why do we need file organization? How to access records from computer files? Which problems exist in the traditional file environment? What is DBMS? How does DBMS resolve problems in the traditional file environment? Translation for Reference

第三篇：会计英语翻译

A business that is owned and controlled by one person is considered to be a sole trader.This form of business ownership is simple and generally inexpensive.The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.A partnership is an organization where two or more person(partners)own and control a business.In a partnership, it is normal for each partner to have unlimited liability for debits of the business.In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.A corporation is a business that is organized as a separate legal entity under the law.Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation.The shareholders are not personally liable for(对……有责任)the debits of the corporation.In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.A business that is owned and controlled by one person is considered to be a sole trader.This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person(partners)own and control a business.In a partnership, it is normal for each partner to have unlimited liability for debits of the business.In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。

A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation.公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation.In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。

Internal control

Internal control is essential to the efficient and effective operation of a business.All federally incorporated companies are required by the law to maintain an adequate system of inrernal control.This text describes internal control and its fundamental principles.We will also have a discussion about the impact of technology on internal control and the limitation of control procedures.Purpose of internal control

Managers of small businesses usually control the entire operation.They take part in all activities from purchasing all assets, hiring and managing employees to negotiating all contracts and singing all checks.They know from personal contact and observation whether the business is actually receiving the assets and services paid for.The larger the business, the harder managers takes close supervision.Most companies must delegate responsibilities and rely on formal procedures rather than personal contact in controlling and knowing all business activities.Managers make use of the internal control system to monitor and control business activities.An internal control system is all policies and procedures used to: 1, protect asset 2, ensure reliable accounting data 3, give rise to the efficient operations 4, encourage adherence to company policies

Managers pay great attentions to internal control system because they can keep off losses, help managers plan operations, and monitor company and employee’ performance.Although internal control can reduce the company’ risk of loss, it can not provide guarantees.Principles of internal control Different companies have different internal control policies and procedures, which depend on its nature and size.However, certain fundamental internal control principles apply to all companies.1, establishment of responsibilities Proper internal control means that responsibility for a task is clearly established and assigned to one person.Where responsibility is identified, it’s not difficult to distinguish who is faulty when a problem happens in the company.For example, if two salesclerk in retail shop share the same cash register and there is a cash shortage, neither of them can be held accountable.To prevent the problem, the company can authorize one clerk to handle all cash sales, or it can use a register with separate cash drawers for each clerk.2.Maintain adequate records Good recordkeeping helps protect assets by ensuring that emploees use prescribed procedures.It is generally believed that reliable records are a source of information which managers use to monitor and control company activities.When detailed records of equipment are kept, for example, lost or stolen items are likely detected.Similarly, transactions are more likely to be entered in right accounts if a chart of accounts is set up and carefully used.A lot of perprinted forms and internal business papers are also designed and properly used in a good internal control system.For instance, when sales slips are prenumbered and controlled, a salesperson is not able to pocket cash by making a sale and destroying the sales slip.Computerized point-of-sale systems achieve the same control results.3, seprate recordkeeping from cutody of assets A person who controls or has access to an asset is not responsible for keeping that asset’s accounting records.As a result, the risk of theft or waste is reduced because the person with control over the asset knows that another person keeps its records.The record-keeper does not have access to the asset and has no reason to falsify records.Two or more people must collude to steal an asset and hide the theft from the records.However, collusion is not likely because it means two or more people must agree to commit a fraud in secret.4, segregation of duties for related transactions Good internal control segregates duties for a transaction or some relevant transactions between two or more individuals and departments.This is not a call for duplication of work but instead ensures that the work of one acts as a check on the other.We also call this principle dividing responsibility.There are a few examples to illustrate this principle.One example is requiring two signatures checks to verrify that disbursements are in conformance with policies and procedures.Another example of transactions improved by dividing redponsibility is dividing purchase transaction into placing purchase orders, receiving merchandise and paying suppliers.These tasks should be given to two or more individuals and departments.Having an independent person check incoming goods for quality and quantity encourages more care and attention to details than when checked by the person placing the order.5, physical, mechanical and electronic controls Use of physical, mechanical and electronic controls is needed to adequately control access to, and use of assets and records.Physical controls such as safes and locked cabinets relate mainly to the safeguarding of assets.Mechanical and electronic controls safeguard assets and enhance the accuracy and liability of the accounting records.Examples of mechanical and electronic controls are alarms to prevent break-ins, television monitors to detect theft, and program controls built in computer system to prevent errors and unauthorized access.6, perform regular and independent reviews No internal control system is entirely effective, for various reasons such as changes in personnel, time pressures and technological advance.We need some regular reviews to counter these factors.These reviews are done by internal auditors not directly involved in the activities.Their impartial perspective encourages an evaluation of the efficiency as well as the effectiveness of internal control system.7, other control measures(1)Insure assets and bond key employees.Good internal control means assets are adequately insured against casualty.To bond an employee is to purchase an insurance policy, or a bond, against losses from theft by that employee.Bonding reduces the risk of loss and discourages theft because bonded employees know that an independent bonding company will prosecute all employees who commit thefts.(2)apply technological controls It is known to all that technology usually improves the effectiveness of company control.A cash register with a locked-in tape or electronic file provides record of each cash sale.A time clock registers the exact time an employee both arrives at and leaves from the jobs.Passwords limit access to sensitive information.Currency counters can quickly and accurately count amounts.Personal identification scanners can limit access to only those individuals who are authorized.These technological controls are effective parts of internal control system.Limitation of internal control

A company ’ system of internal control is generally designed to provide reasonable assurance that resources are efficiently used, errors and irregularities are detected, assets are well safeguarded, and accounting records are reliable.That is, all internal control policies and procedures have limitations.The most serious limitations are(1)the human element and(2)the cost-benefit standard.Internal control policies and procedures are applied by people.This human element creates several potential limitations that we can categorize as either(1)human error, or(2)human fraud.Human error is a factor when internal control policies and procedures are carried out by people.It can occur from negligence, fatigue, misjudgment or confusion.Human fraud involves intent by people to defeat internal control for personal gain.This human element highlights the importance of establishing an effective internal control.Another important limitation of internal control is the cost-benefit standard.This means the costs of internal control must not exceed their benefits.Analysis of costs and benefits must consider all factors, including the impact on morale.For instance, most companies have a legal right to read employees’ e-mails and listen to their voicemail.However, companies seldom exercise that right unless confronted with evidence of potential harm to the company.In consideration of all the limitations, the bottom line is that no internal control system is perfect and that managers must establish internal control policies and procedures with a net benefit to the company.

第四篇：机械设计制造及其自动化专业英语翻译第三单元

Mechanical properties of Materials

材料的机械特性

The materials properties can be classified into three major heading：（i）Physical，（ii）Chemical，（iii）Mechanical。

材料的特性可以分为三个重要的部分：1 是物理特性，2 是化学特性，3 是机械特性。Physical Properties 物理特性

Density or specific gravity, moisture content, etc., can be classified under this category.密度或者比重，水分含量等，都被分为这一类的范畴 Chemical Properties 化学特性

Many chemical properties come under this category.These include acidity or alkalinity，许多化学特性都归入到这个范畴。这些特性包括酸性或碱性 reactivity and corrosion.The most important of these is corrosion which 反应性和腐蚀性。

can be explained in layman’s terms as the resistance of the material to decay while in continuous use in a particular atmosphere 这些中最重要的是耐腐蚀性，它可以被解释为在外行人看来作为材料在特定大气中长期使用时抵抗腐蚀的能力。Mechanical Properties(机械特性)

Mechanical properties include the strength properties like tensile, compression, shear, torsion, impact, fatigue and creep.机械特性包括拉伸，压缩，剪切，扭转，冲击，疲劳和蠕变等强度特性。

The tensile strength of a material is obtained by dividing the maximum load, which the specimen bears by the area of cross-section of the specimen.材料的抗拉强度由试样承载的最大载荷除以试样的横截面积获得。

This is a curve plotted between the stress along the Y-axis(ordinate)and the strain along the X-axis(abscissa)in a tensile test.这是一个在拉伸试验中沿着Y轴（纵坐标）的应力和沿着X轴（横坐标）的应变的关系曲线。

A material tends to change or changes its dimensions when it is loaded, depending upon the magnitude of the load.当材料加载时尺寸的变化，取决于载荷大小的变化。

When the load is removed it can be seen that the deformation disappears.当卸载时可以看见变形消失。

For many materials this occurs up to a certain value of the stress called the elastic limitσe.对于许多材料来说这种发生的应力极限值称为弹性极限。This is depicted by the straight line relationship and a small deviation thereafter, in the stress-strain curve（Fig.3.1）.在应力-应变曲线中，直线关系和随后小的偏移描述了这个（加载和卸载的过程）。

Within the elastic range, the limiting value of the stress up to which the stress and strain are proportional, is called the limit of proportionalityσp.在弹性范围内，应力与应变的比例的极限值被称作比例极限。

In this region, the metal obeys Hooke’s law, which states that the stress is proportional to strain in the elastic range of loading(the material completely regains its original dimensions after the load is removed).在这个区域中，金属服从胡克定律，阐述了在加载的弹性范围内应和应变成比例关系（材料卸载后能够恢复到原来的尺寸）。

In the actual plotting of the curve, the proportionality limit is obtained at a slightly lower value of the load than the elastic limit.在曲线绘制中，载荷的比例极限值比弹性极限值稍低，This may be attributed to the time-lag in the regaining of the original dimensions of the material.这可能由于材料恢复原尺寸时存在时间延迟。这种现象经常出现在有色金属中。

While iron and nickel exhibit clear ranges of elasticity, copper, zinc tin, etc, are found to be imperfectly elastic even at relatively low values of stresses.当铁和镍存在明显的弹性范围，铜，锌，锡等，即使在相对低的应力下也表现为不完全弹性。

Actually the elastic limit is distinguishable from the proportionality limit more clearly depending upon the sensitivity of the measuring instrument.实际上弹性极限和比例极限可以区分的更清晰，依靠测试仪器的精确性。

When the load is increased beyond the elastic limit, plastic deformation starts.当在超过了弹性极限载荷时会产生塑性变形。Simultaneously the specimen gets work-hardened.同时试件会发生加工硬化。

A point is reached when the deformation starts to occur more rapidly than the increasing load.到达某点后变形的速度要比载荷增加的速度快一些。This point is called the yield point Q.这一点叫做屈服极限点（Q）。

the metal which was resisting the load till then, starts to deform somewhat rapidly, i.e., yield.一当到达屈服极限后开始一直在抵抗载荷的金属开始迅速地发生形变也就是屈服。

The yield stress is called yield limit.屈服应力叫做屈服极限。

The elongation of the specimen continues from Q to S and then to T.试件的延伸率从Q到S再到T持续地延长。

The stress-strain relation in this plastic flow period is indicated by the portion QRST of the curve.在这个塑性流动期间的应力-应变关系表示为曲线上的QRST段。

At T the specimen breaks, and this load is called the breaking load.在T点试件断裂，此时的载荷称为断裂载荷。

The value of the maximum load S divided by the original cross-sectional area of the specimen is referred to as the ultimate tensile strength of the metal or simply the tensile strength.最大载荷值S除以试件的横截面积为金属的最大拉伸强度或简单地称为拉伸强度。

Logically speaking , once the elastic limit is exceeded, the metal should start to yield, and finally break, without any increase in the value of stress.逻辑上来说，一旦超过弹性极限，金属应该开始屈服直至最后断裂，在应力值上应该没有增加。

But the curve records an increased stress even after the elastic limit is exceeded.但是实际的曲线却记录了在超过弹性极限后的增加了的应力。

Two reasons can be given for this behavior:

1.the strain hardening of the material;

2.the diminishing cross-sectional area of the specimen, suffered on account of the plastic deformation.这种现象的发生可能有两种原因。1.材料的应变强化。

2.由于塑性变形引起的试件横截面积的缩小。

The more plastic deformation the metal undergoes, the harder it becomes, due to work-hardening.由于加工硬化,金属在发生塑性变形时会变得越来越硬。

The more the metal gets elongated the more its diameter(and hence, cross-sectional area)is decreased.金属拉伸越长它的直径越小。

This continues until the point S is reached.这种现象一直持续到曲线上的S点。

After S, the rate at which the reduction in area takes place, exceeds the rate at which the stress increases.超过S点后,面积减少的速度超过了应力增加的速度。

Strain becomes so high that the reduction in area begins to produce a localized effect at some point.应变变得很大,面积的减少在某些点产生了局部效应。

This is called necking.这种效应称为颈缩。

Reduction in cross-sectional area takes place very rapidly;so rapidly that the load value actully drops.This is indicated by ST.Failure occurs at this point T.横截面积减小的速度非常快以至于实际上载荷降低。

Then percentage elongation and reduction in area indicate the ductility or plasticity of the material: 伸长率和面积减少率表示了材料的延展性: LLδ=100% LAAΨ=100% A0000Where Land L0 are the original and the final length of the specimen;A and A are the original and the final cross-sectional area.0其中，L0和 L为试样的原始和最终的长度；A0 和A为最初的和最后的横截面积。

第五篇：科技英语翻译第三四章

3.1 名词的译法 第1节 翻译练习1 In an unusual application, this organization uses a fingerprint scanner to monitor the comings and goings of its residents.A capacitor is used to eliminate sparking when a circuit containing inductance is suddenly opened.一个不同寻常的用途是：这个机构使用指纹扫描器监视居住人员的进出。当含有电感的电路突然断开时，可用电容器消除火花。第1节 翻译练习2 The comparison reveals that the error is due to aliasing.The scans confirmed that the subjects’ brains dealt with words in ways that contradict one hoary old idea.The latest research with radioactive isotopes has shown that this assumption is quite wrong.比较结果表明，误差是由于名称不同而造成的。

扫描结果证实，受试者的大脑处理词的方式同一种古老的旧观念不一致。对放射性同位素的最新研究结果表明，这种设想是完全错误的。

Metals differ in the ease with which they give up electrons and enter into chemical combination.Internal-shoe drum brakes provide better protection from water and dust.People on earth are protected from the dangerous ultraviolet radiation of the sun by a layer or ozone that spans the planet and absorbs the radiation.各种金属放出电子和参与化学反应的难易程度不一。内蹄式鼓形制动器的防水、防尘性能比较好。

地球上的人们受到包围着地球并能吸收辐射的一层臭氧层的保护，从而免受危险的太阳紫外线辐射的伤害。

According to the molecular theory the temperature of an object depends on the average speed of its molecules.Effectiveness of temperature control depends upon the amount of lubricant supplied, the ambient temperature, and the external cooling.根据分子理论的原理，物体的温度取决于其分子的平均速度。

温度控制的效果取决于润滑剂的用量、环境温度以及外部的冷却设施。第1节 翻译练习3 Particular attention should be given to hoses to ensure that chafing does not occur.The primary concern of electrical engineering is the doing of work by the delivery of energy.Gene piracy is not new.All plants and animals need carbon for growth.要特别注意软管，保证没有擦伤。窃取基因不是新鲜事。

电工学主要关注的是通过输送能量做功的情况。所有动植物均需要碳才能生长。第1节 翻译练习4 The experiment was a success.Semiconductor devices can perform a variety of control function in electronic equipment.这个试验是成功的。

半导体在电子设备中能起各种各样的控制作用。3.2 冠词的译法 第2节 翻译练习1 A polymer is a substance of high molecular weight.Being a good insulator, rubber is often used in cables.The patient was administered the mixture twice a week.These machines may be oiled once or twice a month.聚合物是一种高分子的物质。这种混合剂病人每周服用两次。

橡胶是一种良好的绝缘体，所以经常使用在电缆上。这些机器每个月可以加一次或两次油。第2节 翻译练习2 A bearing can be defined as a member specifically designed to support moving machine components.Use a transformer and power at low voltage can be changed into power at high voltage.An object at rest has no kinetic energy, its velocity being zero.轴承可以定义为一种专门用于支撑运动着的机器零件的构件。静止的物体没有动能，因为它的速度为零。使用变压器可将低压电转变为高压电。第2节 翻译练习3 作为固定词组时的省译： on a large scale a majority of a wealth of as a result 结果，因此 大规模地 大多数的 大量的

第2节 翻译练习4 The machine is intended for grinding the top and bottom surfaces of tungsten carbide tips.The mechanism has been termed cumulative feedback inhibition.该机床是供磨削硬质合金刀片上下表面用的。这种机制就叫做累加反馈抑制。第2节 翻译练习5 The basic job of the computer is the processing of information.The main effect is to raise the fundamental slosh mode frequency.计算机的基本任务是处理信息。主要作用在于提高基本的晃动频率。第3章 总复习题

Other factors affect the configuration of the total system.In normal flight the hatch doors fair into the fuselage.Energy can neither be created, nor destroyed by any means known to man.另一些因素则将影响整个系统的结构。飞行正常时，舱门与机身平整贴合。

用人们已知的方法，既不能创造能量也不能消灭能量。It is customary to refer to design levels as high or low on component complexity.The main economy of the system stems from the ability to move cars in a continuous train without uncoupling.He is a stranger to the operation of the electronic computer.他对电子计算机的操作是陌生的。

习惯上根据部件的复杂程度把设计级称为高设计级和低设计级。

此系统的主要经济之处在于它能移动列车的车厢而不必将它们脱钩分开。A key element in system capacity planning is the financial cost of performance.The assembler can expand the key words in the assembly code into their full instruction set.The flame does not touch the flask directly.这种汇编程序能把汇编码中的关键字扩展成完整的指令集。系统能力计划中关键因素是性能的金融成本。火焰没有直接接触烧瓶。

The study of the strength of solids involves the study of the defects in the crystalline structure.The problem was solved by the provision of a compensating jet.The rusting of iron is the slow chemical combination of the elements iron and oxygen in moist atmosphere.研究固体的强度，就必须研究晶体结构中的缺陷。铁生锈是铁元素和氧元素在湿空气中缓慢化合的现象。通过安装一个补偿喷嘴，解决了这个问题。

The decay of organic matter is a slow oxidation by oxygen in the air.In order to improve a certain kind of battery, Edison spent almost ten years and made nearly 50,000 experiments.有机物的腐烂是空气中的氧引起的一种缓慢氧化过程。

为了改善一种电池的性能，爱迪生花了差不多十年时间，做了近50000次试验。4.1 代词的一般译法 第1节 翻译练习1 In this cell the light incident on the sensitive surface of the cell causes the photo-electric emission of electrons from the surface, and these electrons are attracted to the other electrode.The owl can hear a mouse chewing and fly down on it, even though it is hidden from sight under a pile of leaves.在这种电池中，照在电池光敏表面光电效应而发射电子，而这些电子被吸引到另一电极。即使老鼠躲藏在一堆叶子下看不见的地方，猫头鹰也能听见老鼠咀嚼的声音而飞下来袭击它。This might be compared with the mumble of wavelengths of sound that go to make up ordinary noise.这可以与杂乱的声波相比，一般的噪音就是由这种杂乱的声波组成的。

第1节 翻译练习2 Drawing electrons away from the atom causes it to have a net positive electric charge.Each crystal should have a shape as much like that of the other crystals as possible.将电子与原子分离会使原子带上纯净正电荷。每一结晶的形状应与其他结晶的形状尽可能相似。第1节 翻译练习3 Every element retains its identity no matter how it is finely divided.Astronomers can estimate the size and brightness of a star by its color.每种元素不论分得怎样细小，它仍保持其特征。

天文学家根据恒星的颜色可以估计它的大小和亮度。第1节 翻译练习4 Many processes have already been proposed, and one possible future process is a smelting reduction.It is possible to work backward from the known strength and determine what factor of safety was used.Each is a solid sphere with a metallic core surrounded by silicate shells.我们能够由已知的强度反过来求出所用的安全系数。

它们每一颗都是由硅酸盐外壳包围着金属内核的固态球体。

人们已经提出了很多方法，未来可能的选择之一就是熔融还原法。第1节 翻译练习5 In this chapter our task is to find out what the air is made of.Today we have a fairly clear idea of what goes on inside of atom.Practically all of the heat energy received by the earth comes from the sun.现在我们对原子内部的情况已相当清楚了。地球所得到的热能几乎都来自于太阳。

在这一章中，我们的任务是弄清空气的构成成分。4.2 人称代词的译法 第2节 翻译练习1 You can decide what resolution and compression level is best for your output.We’ll do everything possible to improve the supply of electricity.You can find the density of a body providing you know its mass and volume.We must be very careful to avoid trying to express energy in terms of power units.我们将尽一切努力来改善电力供应。

只要知道物体的质量和体积，就可求出物体的密度。你可以决定哪种溶解和压缩程度对成品最好。必须注意避免用功率单位表示能量。第2节 翻译练习2 It may require the taking of a large sample as in macro analysis.If an atom contains three protons, it must have three electrons to be electrically neutral.如果一个原子有三个质子，这个原子必然有三个电子来使其呈电中性。它可能要求像宏观分析中那样采用大的样本。4.3 形容词性物主代词的译法 第3节 翻译练习1 The density of anything is its mass per unit volume.Each substance shows an individual structure of its own.One of the drawbacks of the early lasers was their inability to operate continuously.每一种物质都显示出它自己的独特结构。任何物体的密度是它的每单位体积的质量。早期激光器的缺点之一是它们不能连续地工作。第3节 翻译练习2 In their workshop there is no one who understands how a computer uses its tubes.Transistors are more advantageous to vacuum tubes for their being small and light.The transformer cannot be called a machine because of its having no moving parts.晶体管优于真空管，因为它尺寸小、重量轻。

在他们车间，无人能理解计算机是怎样使用其电子管的。变压器不能称为机器，因为它没有转动的部件。第3节 翻译练习3 According to their ability to conduct electric current, all materials may be classified into three major categories: conductors, semiconductors and insulators.You shouldn’t have touched the wire with your wet hands.你不该用湿手触摸导线。

根据导电的性能不同，所有的材料可分为三大类：导体、半导体和绝缘体。第3节 翻译练习4 Heating semiconductors means increasing their conductivity.Triangles can be classified according to their angles or the relative lengths of their sides.According to their composition, these raw materials may be separated into three groups.The brain has its managing system.三角形可按照其角度或其相对边长来分类。

根据这些原材料的构成成分，它们可以分为三种类型。加热半导体就会增加其导电率。大脑有自己的管理系统。4.4 指示代词的译法 第4节 翻译练习1 All atoms, except those of hydrogen, contain one or more neutrons in the nucleus.The speed of the object approaches that of light.The geometry of the test specimens differs from the geometry of those used in tension tests.所用试件的形状和尺寸与拉伸试验的试件不同。除了氢原子外，所有的原子都有一个或几个中子。该物体的速度接近光速。第4节 翻译练习2 It diffracts the diffracted beam and this means that it generates an inverse transform.Heat is a form of energy and that is known to all of us.They used the transformers of poor quality, and this caused the whole power supply system break down.他们用了一批劣质的变压器，使得整个供电系统陷于瘫痪。热是能的一种形式，这是大家都知道的。

它对衍射光束发生衍射，这意味着它产生了一个逆变换。第4节 翻译练习3 This is a simple criterion that guarantees the existence of such a representation.The percentage of such cases among surgical patients can be determined in the following manner.在接受手术的病人中，这样的病例所占的百分比可用下述方法确定。这是确保这种等值表达式存在的一个简单标准。第4节 翻译练习4 As a rule solids and liquids expand when heated, water does the same except near its freezing point.The same is true when an alternating voltage is applied to a resistance.按照固体和液体遇热膨胀的原理，水除了接近其冰点的情况之外也是如此。当交流电压加在电阻上时，情况也是一样的。

第4节 翻译练习5 All motion in this universe is the form of successively rising and falling.Series do have the advantage of increasing resistance to reduce current when this is desirable.串联电路的确有这样的优点：在需要时可以增加电阻来减少电流。宇宙内的一切运动，均处在连续上升和下降的状态中。4.5 不定代词的译法 第5节 翻译练习1 All these elements can be used in semiconductor manufacture.All transformers and electric machinery use magnetic material.All the shafts were cut from heavy planks of wood.所有的变压器和电机都使用磁性材料。在半导体生产中，所有这些元件都能用上。箭杆都是用厚木板削制而成的。

Almost all who die of AIDS actually die of starvation.All the currents at node were not to add up to zero.Not all the energy from an antenna is radiated in the main beam.Not all people who test positive for the AIDS antibody get the disease AIDS.几乎所有丧命爱滋病的患者都是死于饥饿。并非所有节点上的电流总和为零。天线能量并不都是由主波束辐射的。

并不是所有的爱滋病抗体试验为阳性的人都患有爱滋病。第5节 翻译练习2 The equipment will compensate for any dimensional variations caused by wheel wear.Any portion of the flight control system may be readily removed in any sequence by the removal of attaching bolts and nuts.Which, if any, of the three statements below are false? 拆卸了原装的螺钉及螺母，便可很快地按任意顺序拆除飞机控制系统的任何部分。该装置对砂轮磨损引起的任何尺寸误差给予补偿。下面三种说法中如果有错，那么是其中的哪一种？

What, if any, effect do you feel the imports of Canadian gas will have on the American producer? There are few, if any, of them know the construction of the transformer.你觉得进口加拿大的天然气对美国的生产者可能产生什么影响吗？ 他们当中几乎没人懂得变压器的结构。第5节 翻译练习3 Both alternatives are presented on the screen.Velocity is a vector quantity involving both magnitude and direction.速度是一种矢量，既有大小，又有方向。两种选择都在屏幕上显示出来了。第5节 翻译练习4 Each of the bits has a different optimum cutting speed.There are many types of efficient water pumps, each designed to meet a specific need.Every element, no matter how it is finely divided, retains its identity.效率高的水泵有多种类型，每一种都用来满足某个特定的需要。每个钻头都有一个不同的最佳切割速度。

每种元素不论分得怎样细小，仍保持该元素的特征。One half of the medium was renewed every three days.It has an error rate of one or two words in every hundred.Not every minute difference is noted.每三天更换一半溶剂。

误差率是每百字有一两个错误。

并非每一个细微的差别都被注意到了。第5节 翻译练习5 Without electricity neither machine could be stared.I believe either method will do.我看两种方法中的任何一种都行。没有电，这两台机器都开动不了。第5节 翻译练习6 Sometimes one finds in fossil stones the imprint of a leaf.The last sound to reach the receiving ship is the one that hits the basement.Neutrinos from a subsidiary decay process are the ones to be detected.传到接收船上的最后的声音就是碰到底层的声音。有时人们能在化石里发现一片树叶的痕迹。有待探测的中微子来自次要的衰变过程。

Driving machines are always the opposite of driven ones.One of the most successful methods of achieving this depends on the use of fluidization.One of the uses of the triode is that it can amplify.主动机和从动机总是相反的。

达到这一目的的最成功的方法之一就是采用流化技术。三极管的用途之一是放大。

Ones who make the decisions on what went into the system are programmers.Ones who claim ECT is both effective and safe, in fact, cannot prove it.There are two 300MW thermal power units in this power plant.One is made in China;the other is imported from Germany.决定要把什么写进系统的人是专业编程人员。

那些宣称电痉挛疗法既有效又安全的人，实际上并无法证明他们的观点。

这家电厂有两台30千瓦火力发电机组，一台是国产的，另一台是从德国进口的。

There are two kinds of electric currents.One is the direct current;the other is the alternating current.电流有两种，一种是直流电流，另一种是交流电流。第5节 翻译练习7 This chemical is poisonous.Others are poisonous, too.Some parts require a hard, tough metal and others may be made of softer metals.The coolant serves no other purpose than to remove excess heat.Some atomic nuclei undergo spontaneous disintegration while others do not.冷却剂除了排除多余的热以外没有任何其他用处。这些化学制品有毒，别的化学制品也有毒。有些零件需要由硬的韧性金属制成，而有些则可由软的金属制成。有的原子核会同时裂变，而另外一些却不会。第5节 翻译练习8 Another method is available to increase the system capacity.Heat is always being transferred in one way or another, where there is any difference in temperature.凡有温差的地方，热都会以这样或那样的方式传输。还有另一种可增加系统容量的方法。第5节 翻译练习9 Some metals burn more readily than others.To specify a distance, we must use some unit of length.When an object is warmer than the surrounding region, it loses some of its heat by radiation.The particles require some a day to reach the earth.为了确定距离，我们必须使用某种长度单位。有些金属比另一些金属更容易燃烧。

当一个物体比周围环境热时，该物体会通过辐射失去它的一些热量。这些粒子大约需要一天的时间才能到达地球。4.6 it及其句型的译法 第6节 翻译练习1 It moves or rotates by a fixed amount each time an electrical pulse is applied to it.To help avoid information overload, it(virtual convergence)will do this intelligently.The earth rotates as it travels through space.As current flows through a conductor, it sets up a magnetic field.为了避免信息过载，它（虚拟连接）将会智能化地进行操作。对它每加一个电脉冲，它就移动或旋转一个固定的量。地球在空间运行时，它还要自转。电流通过导体，便产生磁场。第6节 翻译练习2 It is a $12-billion industry whose factories, numbering in the hundreds, are found all over the world.It is twenty meters in height.那个行业资金达120亿美元，工厂有上千家，遍布世界各地。高度为20米。第6节 翻译练习3 It is very far to the airport.It is raining hard.到机场很远。雨下得很大。

第6节 翻译练习4 It is recommended that the screw be used to increase accuracy of measurement.By using a laser, it is possible to throw very large and very clear television pictures on to a screen.It was pointed out that while the lead obtained from the disintegration of radium possessed all the characteristics of ordinary lead, it differed from it in atomic weight.使用激光器，可以将很大很清晰的电视图像投射到屏幕上。建议使用螺杆调节，以提高测量的精确度。

前已指出，虽然由镭蜕变而获得的铅具有普通铅的一切特性，但其原子量与普通铅不同。第6节 翻译练习5 It necessitates careful design of the apparatus to get rid of the heat.It is unknown when to begin to make transportable transformers.It is interesting to compare the energy needed to place a satellite in orbit with the energy that would be required to cause it to escape.什么时候开始制造移动式变压器还不知道。除热需要对设备进行仔细设计。

把一颗卫星送入轨道所需的能量和使卫星脱离地球所需要的能量进行比较是很有意思的。第6节 翻译练习6 It used to be thought that when you see a word and speak it, several stages of processing are involved.It must be remembered that the condition may be silent until haematemesis, melaena or perforation occurs.It is known that electronic computers play an important part in science and technology.大家必须记住，在呕血、黑便，或穿孔发生之前，该病可能无症状。过去人们常常认为一个词从看见到念出来包括好几个处理阶段。我们知道，电子计算机在科学和技术方面起着重要作用。第6节 翻译练习7 It follows that any form of preheat adds to the welder’s difficulties and causes discomfort, particularly when welding at high preheat temperature levels inside vessels.It can be concluded that temperatures on the surface of Venus is too hot for life as known on earth.It had been calculated that actual error probability for the value was of the order of 0.5 percent.由此可见，任何形式的预热都会增加焊工的困难，使他们身感不适，在容器内高温预热下施焊时尤其如此。

可以断定，金星表面的温度过热，地球上的生物是不能适应的。据计算，这个数值的实际误差概率约为0.5%。第6节 翻译练习8 It makes no difference when inducing an e.m.f., which moves, the coil or the magnet.It is essential that the body of the machine is effectively earthed.在感应出电动势时，是线圈运动还是磁铁运动，这没有区别。这机器的机身必须有效接地，这一点十分重要。第6节 翻译练习9 The heating effect makes it possible to produce the light.We find it possible to transform a.c.into d.c.by using a rectifier.We think it true that the human body is also a good conductor.热效应使产生光成为可能。

我们发现能用整流器将交流电变成直流电。

人体也是一种良好的导体，我们认为这点是正确的。第6节 翻译练习10 It is the voltmeter which we use to measure the voltage.It is through this interface that the substation operator must control and monitor the entire substation.It was not until I came in that he began to repair the old generator.我们用来测量电压的就是伏特计。

变电站运行人员正是通过这个界面控制和监视整个变电站的。直到我进来，他才开始修理那台老式发电机。

It was not until the 19th century that heat was considered as a form of energy.直到19世纪，热才被认为是能的一种形式。第4章 总复习题

The rise in temperature could not have happened of itself.Be the shape of a body complicated, it is possible to find out its volume.The more energy we desire to send, the higher we make the voltage.The most typical humanlike characteristic of a robot is its arm.温度上升不可能是出于自身的原因。

不论物体的形状如何复杂，人们均可求出它的体积。要求输送的电能越多，就得使电压升得越高。机器人最具人性化的特点就是它的机械臂。

In our studies of the implications for the First Law, we were able to see the importance of the distinction between state and path functions.The first job of an electron tube is to get the electrons apart from their nuclei.That type of turbine usually rotates at a very low speed.那种汽轮机通常以非常低的速度运转。

我们研究第一定律时，可以明白区分状态函数和路径函数的重要性。电子管的第一项工作就是使电子与其原子核分开。

Small objects such as dust particles and water droplets fall only small distances before losing most of their acceleration.The same has happened to the central control system.There’s hardly any room for any impurities in such a microfiber.中心控制系统也发生过同样的事故。

小物体，比如尘粒和水珠，仅仅下落了一小段距离后便失去了其大部分的加速度。在这种微纤维中，杂质几乎没有存在的可能。

His instances were Lennard and Stark, both of them were Nobel laureates but later became fervent followers of Hitler.The primacy function of a regulator is to supply constant pressure to each device.The best use of these equations is in checking the theoretical analyses using the other approaches.他举出勒纳德及史塔克为例子。这两个人都得过诺贝尔奖，但后来却成了狂热的希特勒信徒。这些方程式最大的用处是可对采用了其他方法的理论分析进行检验。调节器的基本功能是给每个装置提供稳定的电压。

It is desirable to characterize electrical noise as accurately as possible.It is known that local weather can be affected within a few days by meteorological conditions thousands of miles away from here.需要尽可能准确地表征电噪音。

我们知道，当地的天气在几天内会受到几千英里以外地区气象状况的影响。