Journal of Environmental Sciences 26(2014)
224–230
https://www.doczj.com/doc/cd5808958.html,
Journal of Environmental Sciences
Available online at https://www.doczj.com/doc/cd5808958.html,
CH 4emission and conversion from A 2O and SBR processes in full-scale wastewater treatment plants
Yan Liu,Xiang Cheng,Xiaoxiu Lun ?,Dezhi Sun
College of Environmental Science and Engineering,Beijing Forestry University,Beijing 100083,China
a r t i c l e i n f o
Article history:
Special issue:Progress and prospects of atmospheric environmental science in China
Keywords:CH 4emission
production and consumption wastewater treatment plant A 2O SBR
DOI :10.1016/S1001-0742(13)60401-5
a b s t r a c t
Wastewater treatment systems are important anthropogenic sources of CH 4emission.A full-scale experiment was carried out to monitor the CH 4emission from anoxic /anaerobic /oxic process (A 2O)and sequencing batch reactor (SBR)wastewater treatment plants (WWTPs)for one year from May 2011to April 2012.The main emission unit of the A 2O process was an oxic tank,accounting for 76.2%of CH 4emissions;the main emission unit of the SBR process was the feeding and aeration phase,accounting for 99.5%of CH 4emissions.CH 4can be produced in the anaerobic condition,such as in the primary settling tank and anaerobic tank of the A 2O process.While CH 4can be consumed in anoxic denitri?cation or the aeration condition,such as in the anoxic tank and oxic tank of the A 2O process and the feeding and aeration phase of the SBR process.The CH 4emission ?ux and the dissolved CH 4concentration rapidly decreased in the oxic tank of the A 2O process.These metrics increased during the ?rst half of the phase and then decreased during the latter half of the phase in the feeding and aeration phase of the SBR process.The CH 4oxidation rate ranged from 32.47%to 89.52%(mean:67.96%)in the A 2O process and from 12.65%to 88.31%(mean:47.62%)in the SBR process.The mean CH 4emission factors were 0.182g /ton of wastewater and 24.75g CH 4/(person ·year)for the A 2O process,and 0.457g /ton of wastewater and 36.55g CH 4/(person ·year)for the SBR process.
Introduction
Methane (CH 4),which is a major greenhouse gas,plays an important role in global warming.CH 4is the second most important greenhouse gas following carbon dioxide because its radiative forcing among all of the long-lived greenhouse gases accounts for approximately 20%of the total radiative forcing.Moreover,the global warming potential of CH 4is 25times that of CO 2over 100years (IPCC,2007;Shindell et al.,2009).From pre-industrial times to the early 1990s,the CH 4concentration more than doubled from 0.7to 1.7ppmV (Popatti et al.,1996;Etheridge et al.,1998).Although it decreased transitorily from 2000to 2006(Bousquet et al.,2006),the CH 4concentration has been increasing by approximately 7
?Corresponding
author.E-mail:lunxiaoxiu@https://www.doczj.com/doc/cd5808958.html,
ppb /year since 2007(Rigby et al.,2008).
CH 4is released into the atmosphere by a wide variety of sources,both natural and anthropogenic.According to the data of the total greenhouse gas emission,about 48%of CH 4emission is caused by anthropogenic sources (IPCC,2007).Anthropogenic sources of CH 4emission include fossil fuels,domestic ruminants,waste decomposition,rice cultivation,biomass burning,etc.(Khalil,2000).Data from the IPCC (2007)estimate that approximately 4%of the total anthropogenic CH 4emission comes from wastew-ater treatment.Given the increasing rate of wastewater treatment,the volume of wastewater treated is increasing in China.The anoxic /anaerobic /oxic process (A 2O)and the sequencing batch reactor activated sludge process (SBR)are both popular wastewater treatment techniques.The two processes are employed on a large scale in China and account for 24%and 12%of all kinds of wastewater treatment plants (WWTPs),respectively (Xie and Wang,
Journal of Environmental Sciences2014,26(1)224–230225
2011).
A large amount of CH4can be produced in sewer
systems(Guisasola et al.,2008),and a part of this CH4
can be oxidized in an activated sludge biological treatment
process.Czepiel et al.(1993)?rst studied the CH4emis-
sions from a simple WWTP in the USA and estimated the
emission factors.Wang et al.(2011)measured the CH4
emissions from a typical full-scale A2O process municipal
WWTP in China and identi?ed the major emission sources.
However,until now,there has been no literature that has
reported the CH4conversion and the actual value in the
A2O and SBR processes.
In this study,a full-scale experiment was carried out
to monitor CH4emission from A2O and SBR WWTPs
to determine the CH4emission strength of each unit and
the emission characteristic of the main emission units.In
addition,the CH4production and consumption of each
unit were analyzed.The CH4oxidation rate and emission
factors from the two processes were determined.
1Methods
1.1Full-scale plants
This experiment was conducted from May2011to April
2012at two full-scale municipal WWTPs in the eastern
(GBD WWTP)and southwestern(WJC WWTP)parts
of Beijing,China.The GBD WWTP has a treatment
capacity of5×105m3/day and serves a population of approximately1,200,000.The in?uent is primarily domes-
tic wastewater with an average COD concentration of400
mg/L and an average suspended solids(SS)concentration
of250mg/L.The e?uent COD and SS concentration are
less than50mg/L and30mg/L,respectively.The WJC
WWTP has a treatment capacity of8×104m3/day and serves a population of approximately231,000.The in?uent is primarily domestic wastewater with an average COD concentration of500mg/L and an average SS concentra-tion of250mg/L.The e?uent COD and SS concentration are less than35mg/L and15mg/L respectively.
The GBD WWTP adopts the A2O process consisting of the anoxic step,the anaerobic step and the oxic step. The wastewater that passes through the aerated grid tanks and primary settling tanks?ows into the A2O plug?ow reactor.In the A2O process,the wastewater?rst?ows into the anoxic tank and then?ows into the anaerobic tank and the oxic tank.The e?uent of the oxic tank, which contains plenty of activated sludge,passes into the secondary settling tank to separate the activated sludge from the treated wastewater.Some of the settled sludge is recycled back to the beginning of the A2O process(anoxic tank)to maintain the sludge concentration of the A2O process.The WJC WWTP adopts the SBR process.The in?uent that?ows into the swirl girt tank to removal solids is distributed to the SBR biological treatment tanks by the sewage distribution tank.The biological treatment process includes six cycles per day,and each cycle is divided into three phases,which are the feeding and aeration phase,the settling phase,and the decanting phase.The duration of each phase is2,1,and1hr,respectively,and the cycle time is4hr.
1.2Samplings from full-scale plants and the CH4?ux
calculation
The main wastewater treatment processing units of the GBD and WJC WWTPs are all open to the atmosphere. The CH4?uxes were measured from each frame unit of the two WWTPs.Sampling was carried out once per month from May2011to April2012.The sampling point positions and the number of sampling points or sampling frequency are shown in Table1.The water surfaces of the sampling positions are divided into two categories,aerated and nonaerated surfaces.The number of sampling points of A2O was determined by the water surface area and the dissolved oxygen variaton of each sampled unit,and
Process style units Processing Water surface Water Number of sampling
areas(m2)surfaces type points or sampling frequency
A2O Aerated grit tanks504Aerated2
Primary settling tanks25200Nonaerated2
Anoxic tanks3564Nonaerated2
Anaerobic tanks3564Nonaerated2
Oxic tanks24945Aerated6
Final clari?er tanks23562Nonaerated2
SBR Swirl grit tanks28Nonaerated2
Sewage distribution tanks32Nonaerated2
Feeding and aeration phase11872Aerated4(once half an hour)
Settling period11872Nonaerated2
Decanting period11872Nonaerated2
226Journal of Environmental Sciences2014,26(1)224–230
the sampling frequency was determined by the duration of each phase in the SBR process.The sampling methods were described by Czepiel et al.(1993)and Wang et al. (2011).
1.2.1Methods to measure the CH4?ux from aerated
units
A bag technique was used to measure the CH4?uxes from the aerated liquid surfaces.A90L cubic polyethylene sample bag,fastened to the inside of a plastic support frame,was used to collect gas samples from the agitated surface of each aerated unit.To collect samples,the bag was?rst collapsed and emptied of ambient air,and the plastic support frame was then immersed several inches in the water.The dissolved methane within the wastewater was transferred to the mechanically distributed air by dif-fusion and then?lled the collection bag.Gas samples were then withdrawn from the bag into200-mL aluminum foil plastic bags.The gas exchange?ux,E(mass/(area·time)), was calculated by Eq.(1).
E=ρ×c×Q/A(1) where,ρ(g/m3)is the density of the CH4at the temperature recorded in the sample bag,c(m3/m3)is the sample gas
concentration,Q(m3/day)is the di?used air?ow of the sampling surface area,and A(m2)is the sampling surface area.
1.2.2Methods to measure the CH4?ux from non-
aerated units
An emission isolation?ux chamber was used to measure the?uxes from nonaerated wastewater surfaces.The di-ameter and volume of the cylindrical stainless steel?ux chamber were0.6m and37.7L,respectively,with a sampling area of0.126m2.The?ux chamber was?oated on the liquid surface with a thermocouple probe mounted inside to measure the enclosed air temperature.Floats made from tires were fastened to the?ux hood’s sides,and the?ux hood was manually held in place during sampling to minimize chamber movement due to surface turbulence. The speci?c sampling site was1m from the bank of each processing unit or was set under the center of the raised walkway across the unit tank if available.A battery-operated blower circulated the air within the chamber and through a closed loop of the tube from which the headspace air samples were withdrawn.Samples were collected in 200-mL aluminum foil plastic bags at10-min intervals for 40min.The CH4exchange?ux,E,from the liquid surface in the static?ux hood was calculated using Eq.(2).
E=V/A×ρ×(d c/d t)(2) where,V(m3)is the volume of the?ux hood,A(m2) is the enclosed surface area,ρ(g/m3)is the density of the CH4gas at the temperature recorded in the hood, and d c(m3/m3)/d t(day)is the linear increase in the CH4 concentration in the hood during the sampling period.
1.2.3Dissolved CH4gas samplings and calculations of
the wastewater
To collect samples of the gas dissolved in wastewater,the headspace gas method was used as described by Kimochi et al.(1998).A2.5-L water collection device was used to collect the wastewater in each tank.Three hundred milliliters of water was sealed into a300-mL glass bottle, and1mL of20mmol/L mercury(II)chloride was added to prevent biological CH4oxidation.One hundred milliliters of N2was continuously injected into the bottle to replace the water inside the bottle.After vigorous shaking,the bottle was left at room temperature for1hr without moving it.The resulting gas phase in the bottle was collected as a gas sample.The dissolved CH4concentration was then calculated based on Henry’s Law using the equilibrated headspace CH4concentration.
1.3Analytical methods of CH4concentration in the gas
samples
All of the gas samples were analyzed within12hr using an Agilent7890A gas chromatograph equipped with a ?ame ionization detector(GC-FID).The airtightness of the aluminum foil plastic bags was examined.In the12 hr intervals,the change in the CH4concentration in the aluminum foil plastic bags was less than1%.
2Results and discussion
2.1Flow-normalized CH4emission
CH4is generated in wastewater treatment systems in areas of a high biological oxygen demand and a low oxygen concentration,such as the sewer network,primary settling tanks,and sludge transfer lines,and can be emitted in the following units(Czepiel et al.,1993).Field measurements found that CH4emission occurred in every atmosphere-open wastewater treatment units,which were all measured. The?ow-normalized CH4emission from each unit was determined to?nd the key CH4emission unit and the emission order of each unit(Table2).
A wide range of CH4emissions was measured in every processing unit,which was the same as in previous reports (Czepiel et al.,1993;Wang et al.,2011).The CH4emission in aerated zones was higher than that in non-aerated zones. In the A2O process,the maximum CH4daily emission was calculated at the oxic tank.The CH4emission from the oxic tank accounted for76.2%of all processing units’emission.This proportion was di?erent from previous reports.The proportion reported by Wang et al.(2011)
Journal of Environmental Sciences 2014,26(1)224–230
227
Processes
Processing Flow-normalized unit
CH 4emission
(g /ton of wastewater)A 2O
Aerated grid tank 1.45×10?3–2.64×10?2Primary settling tank 6.20×10?3–1.28×10?1Anoxic tank 1.00×10?3–6.94×10?3Anaerobic tank 1.31×10?3–1.91×10?2Oxic tank
3.21×10?2–3.72×10?1Secondary settling tank 1.81×10?5–2.13×10?3SBR
Swirl grit tank
6.19×10?5–1.33×10?3Sewage distribution tank 3.38×10?5–1.27×10?3Feeding and aeration phase 8.70×10?2–1.59
Settling phase 1.01×10?5–5.54×10?4Decanting
1.06×10?5–9.12×10?4
was only from 27.3%to 42.5%,and there was no detailed description about the CH 4emission characteristic of the oxic tank.The diversity of the data might be attributed to the di ?erent sampling points and di ?erent area of the oxic tank.In the SBR process,the feeding and aeration phase had the maximum ?ow-normalized CH 4emission.The CH 4emission from the feeding and aeration phase accounted for 99.5%of all processing units’emission.There is no report about the CH 4emission in a full-scale SBR process.
2.2CH 4emission and conversion in the A 2O process 2.2.1Overall analysis
The average CH 4?ux from each unit and the correspond-ing dissolved CH 4concentration in the A 2O process are shown in Fig.1.The CH 4emission ?uxes re?ect the CH 4emission strength of the processing units.It has been reported that a signi?cant amount of CH 4could be produced because of the dissolved COD decomposition under an anaerobic condition in sewer systems (Guisasola et al.,2008).This led to a high dissolved CH 4concentra-
C H 4 f l u x (g /(m 2.d a y ))
D i s s o l v e d C H 4 (m g /L )
grid tank settling tank
tank tank tank
settling tank
Fig.1CH 4?ux and dissolved CH 4concentrations from the A 2O processes.
tion in the in?uent and the primary wastewater treatment processing units,including the aerated grid tank and the primary settling tank.The dissolved CH 4in the aerated grid tank was partly released into atmosphere rapidly by intensive mechanical aeration,causing a high CH 4emission ?ux.The CH 4emission ?ux,which was mainly determined by the undisturbed water surface rather than the intensive aeration,from the primary settling tank was not as high as the aerated grid tank.Because of slow water ?ow and no water turbulence for settling,anaerobic conditions might exist in the primary settling tank,and CH 4could be produced in this place.Therefore,the dissolved CH 4concentration in the primary settling tank was a little higher than that in the aerated grid tank,despite a great deal of CH 4being emitted in the primary settling tank.In the anoxic tank,there were three reasons for the rapid decrease in the dissolved CH 4concentration.Firstly,the return sludge ?owed into the beginning of the anoxic tank and diluted the dissolved CH 4of the wastewater from the primary settling tank;secondly,the CH 4could be used as an electron donor during the denitri?cation process (Ettwig et al.,2010;Raghoebarsing et al.,2006);thirdly,some of the dissolved CH 4in the anoxic tank could be emitted to the atmosphere.In the anaerobic tank,the dissolved CH 4concentration had a small increase,which proved the apparent CH 4production in this unit (Toyoda et al.,2011).Given the same strength of water stirring,the CH 4?ux from the anaerobic tank was a little higher than that from the anoxic tank because of the higher dissolved CH 4concentration in the anaerobic tank.The high CH 4?ux and low dissolved CH 4concentration in the oxic tanks were attributed to the following three phenomena:Firstly,the high su ?cient aeration stripped most of the CH 4dissolved in the wastewater into the atmosphere (Wang et al.,2011);Secondly,much of the dissolved CH 4in the oxic tank was oxidized (Daelman et al.,2012);And thirdly,no CH 4was produced in the oxic condition.Since there was nearly no CH 4after adequate mechanical aeration in the oxic tank,the CH 4?ux and dissolved CH 4concentration in the secondary settling tank were both at their lowest level.2.2.2Main unit:oxic tanks
The oxic tank had the highest CH 4emission and the largest area,so the CH 4emission from a di ?erent site of the oxic tank was not the same.There is no report about the CH 4emission characteristic of an oxic tank.Figure 2shows the variation of CH 4?uxes,dissolved CH 4concentrations and dissolved oxygen concentrations at six points of the oxic tank along the plug ?ow.The CH 4dissolved in wastewater was rapidly emitted,especially in front of the tank.The CH 4?ux decreased rapidly from 11.24g /(m 2·day)at the beginning to 0.06g /(m 2·day)at the end of the oxic tank.The dissolved CH 4concentration also decreased rapidly from 2.52×10?2to 5.83×10?4mg /L.The CH 4?ux and dissolved CH 4concentration remained stable near 80m,
228
Journal of Environmental Sciences 2014,26(1)224–230
01632
80
128
224
5
0.000.010.020.03C H 4 f l u x (g /(m 2.d a y ))
Aerobic distance in oxic tank (m)
D i s s o l v e d C H 4 (m g /L )
D O (m g /L )
Fig.2Dissolved oxygen concentrations,dissolved CH 4concentrations,and CH 4?uxes from six points of the oxic tank.
therefore the front part of the tank was the main source of CH 4emission.The DO concentration varied little from 0.69to 0.79mg /L during the ?rst 32m and gradually increased to 7.18mg /L at 80m.The variation of the DO concentration indicated that the removal of COD and the oxidation of CH 4caused a large DO consumption in the front of the oxic tank.A high DO concentration should be bene?cial to CH 4oxidation.The high DO concentration was achieved by su ?cient aeration.Although the CH 4may be easily oxidized in a high DO concentration,the high aeration also stripped the dissolved CH 4quickly.Further research should be carried out to ?nd the optimal aeration.2.3CH 4emission and conversion in the SBR process 2.3.1Overall analysis
The average of the CH 4?ux from each unit and the corresponding dissolved CH 4concentration in the SBR process are shown in Fig.3.In the primary treatment units,the swirl grit tank and the sewage distribution tank,the dis-solved CH 4concentrations were higher than those in other units in the A 2O process.Although the dissolved CH 4concentration did not di ?er much in the swirl grit tank and the sewage distribution tank,the CH 4?uxes of the former were much higher than that of the latter.The wastewater in the swirl girt tank was stirred intensively,and much of the dissolved CH 4was emitted,causing a high CH 4
?ux.
C H 4 f l u x (g /(m 2.d a y ))
D i s s o l v e d C H 4 (m g /L )
tank
distribution tank aeration
phase
phase Fig.3CH 4?ux and dissolved CH 4concentrations from the SBR
processes.
There was a relatively stilly water surface in the sewage distribution tank,so the dissolved CH 4was not di ?used easily.The CH 4?ux from the feeding and aeration phase was the highest in the whole SBR process because the dissolved CH 4was rapidly stripped out by the strength of the mechanical aeration.The dissolved CH 4concentration in the feeding and aeration phase was lower than that in the sewage distribution tank because of the high emission and oxidation.This result was like the variation in the oxic tank of the A 2O process.After the amount of CH 4decreased,the dissolved CH 4concentrations in the settling phase and decanting phase were ignored,and the CH 4?uxes were also at their lowest level.
2.3.2Main phase or unit:the feeding and aeration
phase The CH 4emission from the feeding and aeration phase of the biological treatment tank was the highest.Figure 4shows the CH 4?uxes,dissolved CH 4concentrations and dissolved oxygen concentrations at four time points of the feeding and aeration phase.The ?rst 60min period was feeding and aeration simultaneously,and the ?nal 60min period was only aeration.
The DO concentration in the whole feeding and aeration phase showed an up-down-up trend.At the beginning of the phase,the DO concentration increased because the rapid aeration and gradual feeding used up less DO.The DO concentration decreased when more and more wastew-ater was distributed into the biological tank.After the end of feeding at the 60min point,the DO concentration in-creased gradually until the end of this phase.The dissolved CH 4concentration increased during the ?rst half of the phase and decreased during the latter half of the phase.During the ?rst 30min period,the dissolved CH 4con-centration might increase in the wastewater distribution,and the average of the dissolved CH 4concentrations was 8.77×10?3mg /L.During the second 30min period,the dissolved CH 4concentration continued to increase because of continuous feeding,and the average of the dissolved
Journal of Environmental Sciences 2014,26(1)224–230
229
0-3030-6060-9090-1200
510152025
CH 4 flux
0.0060.008
0.010
Dissolved CH 4
Aerobic time in feeding and aeration phase (min)
C H 4 f l u x (g /(m 2
.d a y ))
D i s s o l v e d C H 4 (m g /L )
D O (m g /L )
Fig.4Dissolved oxygen concentrations,dissolved CH 4concentrations,and CH 4?uxes at four time points of the feeding and aeration phase in Feb 2012.
CH 4concentrations was 1.06×10?2mg /L.Much of the CH 4was oxidized and emitted during the feeding.There was no evidence proving the CH 4production during the intensive mechanical aeration,although it was reported that the anaerobic condition existed in the interior of the active aerobic granules (Chiu et al.,2007a,2007b).The dissolved CH 4concentration decreased gradually because of emission and oxidation after the feeding was stopped,and the average values were 6.17×10?3and 5.46×10?3mg /L,respectively,during the third and fourth 30min periods.The CH 4?uxes in Feb 2012(Fig.4)are 12.96,23.07,5.27,and 3.59g /(m 2·day)for the four time periods respectively,showing the similar variation trend to the dissolve CH 4.The annual average values of the CH 4?uxes were 5.82,9.66,8.38,and 6.58g /(m 2·day),respectively,during the ?rst,second,third,and fourth 30min periods.
2.4Comparison of the CH 4emission from the A 2O and
SBR processes The main source of the CH 4emitted in the A 2O and SBR processes is the dissolved CH 4in the in?uent,although a little CH 4can be produced in the anaerobic tank of the A 2O process.The sizes of the CH 4emission factors mainly depend on the CH 4oxidation rate (oxidized CH 4quality /in?uent dissolved CH 4quality)and the in?uent dissolved CH 4concentration of the two processes.Since there is a variation of the operation modes in the A 2O and SBR processes,the CH 4oxidation rates are also di ?erent.The range of oxidation rates and emission factors of the A 2O and SBR processes were calculated (Table 3).
In the A 2O process,the mean dissolved CH 4concentra-tion in the in?uent was 0.592mg /L,and the mean CH 4oxidation rate was 67.96%.The CH 4oxidation mainly happened in the anoxic tank and the oxic tank,causing a high CH 4oxidation rate.The mean CH 4emission factors were 0.182g CH 4/ton of wastewater based on the ?ow and 24.75g CH 4/(person ·year)based on the capita.The ?ow-based emissions from the study of Wang et al.(2011)and Czepiel et al.(C1993)were 0.155and 0.14g CH 4/ton of wastewater;the per capita emissions were 11.3and 39g CH 4/(person ·year),respectively.The big di ?erence in the per capita emission factors was caused by the per capita water consumption and the dissolved CH 4concentration of the in?uent.In the SBR process,the mean dissolved CH 4concentration in the in?uent was 0.848mg /L,and the mean CH 4oxidation rate was 47.62%.The CH 4oxidation mainly happened in the feeding and aeration phase.Since there was only one phase for oxidation and a great deal of CH 4could be stripped out under the intensive mechanical aeration,the mean CH 4oxidation rate was relatively low.The mean CH 4emission factors were 0.457g CH 4/ton of wastewater based on the ?ow and 36.55g CH 4/(person ·year)based on the capita.
Since the sewage systems of these two plants were di ?erent,the dissolved CH 4concentrations in the in?uent were also di ?erent between the A 2O (mean 0.592mg /L)and SBR (mean 0.848mg /L)processes.In the A 2O pro-cess,the dissolved
CH 4concentration could decrease and partly be consumed at the anoxic tank because of use of denitri?cation.The oxic tank also consumed a great deal of CH 4because of aeration.The hydraulic retention time of the oxic tank in the A 2O process was approximately 10hr,and the wastewater would remain for 3.5hr until the CH 4
Dissolved CH 4Oxidation CH 4emission CH 4emission in in?uent rate (%)
per unit in?uent
per capita
(mg /L)
(g CH 4/ton of wastewater)(g /(person ·year)A 2O 0.327–0.88232.47–89.520.066–0.4258.95–63.00SBR
0.642–1.02212.65–88.31
0.088–0.815
8.33–66.07
230Journal of Environmental Sciences2014,26(1)224–230
was emitted or oxidized.In the SBR process,oxidation could only occur in the feeding and aeration phase,and the duration of the feeding and aeration phase was2hr. Compared with the SBR process,the CH4oxidation rate of the A2O process was high not only because of existence of the anoxic unit but also because of the long oxidation time. The di?erence of the CH4production and consumption caused the discrepancy of the emission factors between the A2O and SBR processes.
3Conclusions
In the A2O process,the maximum CH4daily emission was calculated at the oxic tank,and the CH4daily emission from the oxic tank accounted for76.2%of all processing units’emission.In the SBR process,the feeding and aeration phase had the maximum CH4?ux,and the daily emission from the feeding and aeration phase accounted for99.5%of all processing units’emission.
In the A2O process,a small amount of CH4could be produced in the primary settling tank and the anaerobic tank and consumed in the anoxic tank and the oxic tank. The CH4emission?ux and the dissolved CH4concentra-tion rapidly decreased along the plug?ow in the oxic tank because of the sudden aeration and DO increase,and they were stable near80m.
In the SBR process,CH4could be consumed in the feeding and aeration phase.The CH4emission?ux and dissolved CH4concentration were increased during the ?rst half of the phase(feeding and aeration)and decreased during the latter half of the phase(only aeration).
The CH4oxidation rate ranged from32.47%to89.52% with a mean value of67.96%in the A2O process and from12.65%to88.31%with a mean value of47.62%in the SBR process.The mean CH4emission factors were 0.182g CH4/ton of wastewater based on the?ow and 24.75g CH4/(person·year)based on the capita in the A2O
process.The mean CH4emission factors were0.457g CH4/ton of wastewater based on the?ow and36.55g CH4/(person·year)based on the capita in the SBR process.
Acknowledgments
This work was supported by the Fundamental Research Funds for the Central Universities,China(No.TD2011-22),the China Welfare Funds for Environmental Protection (No.201009053),the Beijing Municipal Science and Technology Commission(No.Z111100058911003)and the National Natural Science Fundation of China(No. 51008023,51078034,51278051).r e f e r e n c e s
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四种翻译方法 1.直译和意译 所谓直译，就是在译文语言条件许可时，在译文中既保持原文的内容，又保持原文的形式——特别指保持原文的比喻、形象和民族、地方色彩等。 每一个民族语言都有它自己的词汇、句法结构和表达方法。当原文的思想内容与译文的表达形式有矛盾不宜采用直译法处理时，就应采用意译法。意译要求译文能正确表达原文的内容，但可以不拘泥与原文的形式。（张培基） 应当指出，在再能确切的表达原作思想内容和不违背译文语言规范的条件下，直译有其可取之处，一方面有助于保存原著的格调，另一方面可以进新鲜的表达方法。 Literal translation refers to an adequate representation of the original. When the original coincides or almost tallies with the Chinese language in the sequence of vocabulary, in grammatical structure and rhetorical device, literal translation must be used. Free translation is also called liberal translation, which does not adhere strictly to the form or word order of the original.（郭著章） 直译法是指在不违背英语文化的前提下，在英译文中完全保留汉语词语的指称意义，求得内容和形式相符的方法。
外文翻译--第三方物流企业的作业成本法 本科毕业论文（设计） 外文翻译 外文出处 International Advances in Economic Research, 2001,7 1 : 133-146. 外文作者 Carles Gríful-Miquela 原文： Activity-Based Costing Methodology for Third-Party Logistics Companies This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. Introduction In the last decade, development of third-party logistics companies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core business
用友T6管理软件操作手册总账日常业务处理 日常业务流程 1、进入用友企业应用平台。 T6 双击桌面上的 如设置有密码，输入密码。没有密码就直接确定。 2、填制凭证进入系统之后打开总账菜单下面的填制凭证。如下图 丄总账［演示版】国B设畫 -二疑证 i :卜0 直接双击填制凭证，然后在弹出凭证框里点增 制单日期可以根据业务情况直接修改，输入附单据数数（可以不输），凭证摘要（在后面的匝可以选择常用摘要），选择科目直接选择（不知道可以选按F2或点击后面的一）, 输入借贷方金额，凭证完后如需继续作按增加自动保存，按保存也可，再按增加 3．修改凭证 填制凭证 证 证 证 总 ￡ ■ 凭 汇 汇 流
没有审核的凭证直接在填制凭证上面直接修改，改完之后按保存。（审核、记帐了凭 证不可以修改，如需修改必须先取消记帐、取消审核）。 4．作废删除凭证只有没有审核、记帐的凭证才可以删除。在“填制凭证”第二个菜单“制单” 下面有 一个“作废恢复”，先作废，然后再到“制单”下面“整理凭证”，这样这张凭证才被彻底删除。 5．审核凭证 双击凭证里的审核凭证菜单，需用具有审核权限而且不是制单人进入审核凭证才能审核（制单单人不能审核自己做的凭证） 选择月份，确定。 再确定。 直接点击“审核”或在第二个“审核”菜单下的“成批审核” 6．取消审核 如上所述，在“成批审核”下面有一个“成批取消审核”，只有没有记帐的凭证才可 以取消审核
7．凭证记账 所有审核过的凭证才可以记帐，未审核的凭证不能记账，在“总帐——凭证——记账” 然后按照提示一步一步往下按，最后提示记帐完成。 8．取消记帐 在“总帐”—“期末”—“对帐”菜单按“ Ctrl+H ” 系统会提示“恢复记帐前状态已被激活”。然后按“总帐”——“凭证”——“恢复 记帐前状态”。最后选“月初状态”，按确定，有密码则输入密码，再确定。 10、月末结转收支 当本月所有的业务凭证全部做完，并且记账后，我们就要进行当月的期间损益结转。 点击：月末转账并选择期间损益结转。 选择要结转的月份，然后单击“全选”。点击确定后
翻译方法和技巧之分译法、合译法翻译方法和技巧之分译法、合译法 Division & Combination * 翻译英语句子时，有时我们可把原文的句子结构整个保存下来或只稍加改变即可，但在不少情况下则必须将原来的句子结构作较大的改变。 * 分译法和合译法是改变原文句子结构的两种重要方法。 * 所谓分译法是指把原文的一个简单句译成两个或两个以上的句子。 * 所谓合译法是指把原文两个或两个以上的简单句或一个复合句在译文中用一个单句来表达。 * 一、分译法 * (一)把原文中的一个单词译成句子，使原文的一个句子分译成两个或两个以上的句子。 * 1.副词 They, *not surprisingly, did not respond at all. 他们根本不回答，这是不足为怪的。 * 2.形容词 * Chairman Mao might have spoken with understandable pride of his policy of “self-reliance”. * 毛主席在谈到他的“自力更生”政策时，也许有些自豪感，这是可以理解的。 * That region was the most identifiable trouble place. 那个地区是个麻烦的地方，这是大家很容易看到的。 * 3.名词
* A movie of me leaving that place would look like a shell leaving a rifle. * 我离开那个地方的速度之快，要是拍成电影的话，会像出膛的子弹一样。 * He shook his head and his eyes were wide, then narrowed in indignation. 他摇了摇头，双目瞪地圆圆的。 * (二)把原文中的一个短语译成句子，使原文的一个句子分译成两个或两个以上的句子。 * 1.分词短语 * She sat with her hands cupping her chin, staring at a corner of the little kitchen. * 她坐在那儿双手托着下巴，眼睛凝视着小厨房的一角。 * Sunrays filtered in wherever they could, driving out darkness and choking . the shadows 阳光射到它所能透过的所有地方，赶走了黑暗，驱散了幽影。 * 2.名词短语 * I wrote four books in the first three years, a record never touched before. * 我头三年写了四本书，打破了以往的记录。 * Energy can neither be created nor destroyed, a universal accepted law. * 能量既不能被消除也不能被创造，这是一条普遍公认的规律。 * 3.前置词短语
成本会计-英文术语
成本会计中英文术语 非正常毁损Abnormal spoilage 生产成本法Absorption costing 账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return 作业Activity 作业基础的预算管理Activity-based budgeting 作业成本法 Activity-based costing 作业管理 Activity-based management 实际成本Actual cost 实际成本法Actual costing 调整分配率途径Adjusted allocation-rate approach 允许的成本Allowable cost 鉴定成本Appraisal costs 拟构成本Artificial costs 注意力导向Attention directing 自治Autonomy 平均成本Average cost 平均等候时间Average waiting time 反冲成本法Backflush costing
平衡记分卡Balanced scorecard 批次级成本 Batch-level costs 观念系统Belief systems 标杆管理Benchmarking 账面价值Book value 瓶颈Bottleneck 边界系统Boundary systems 盈亏平衡点Breakeven point 预算Budget 预算成本Budgeted cost 预算松弛Budgetary slack 预算间接成本分配率Budgeted indirect-cost rate 捆绑产品Bundled product 业务功能成本Business function costs 副产品Byproducts 资本预算Capital budgeting 储囤成本Carrying costs 现金预算Cash budget 因果图 Cause-and-effect diagram 财务管理认证Certified in financial management 注册管理会计师Certified management accountant 财务总监Chief financial officer 决定系数Coefficient
NC系统培训手册 编制单位：用友软件股份有限公司 中央大客户事业部 目录 一、NC系统登陆 .................................... 二、消息中心管理................................... 三、NC系统会计科目设置 ............................ 四、权限管理....................................... 五、打印模板设置................................... 六、打印模板分配................................... 七、财务制单....................................... 八、NC系统账簿查询 ................................ 九、辅助余额表查询................................. 十、辅助明细账查询................................. 十一、固定资产基础信息设置......................... 十二、卡片管理..................................... 十三、固定资产增加................................. 十四、固定资产变动................................. 十五、折旧计提..................................... 十六、折旧计算明细表...............................
A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y was
文献出处: RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29. （本译文归百度文库所有，完整译文请到百度文库） 原文 Enterprise Cost Control Strategies: The Case of High-tech Enterprise RICHARD C Abstract Since 1980s, trends like globalization, technological innovation, and information technology have changed the way companies are managed. On the one hand, the development of information technology brings companies more advanced management tools to reduce costs and increase productivity; on the other hand, globalization of markets is increasing the intensity of competition among industries. In order to survive in the competitive environment, companies must have long-term strategic plan, implement effective management and improve competitiveness. Accounting information, especially cost accounting information plays an important role in developing and implementing the company’s strategy. In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic cost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality. Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost information system. 1 Introduction In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost
用 友 T+ 软 件 系 统 操 作 手 册版本号：v1.0
目录 一、系统登录 (3) 1.1、下载T+浏览器 (3) 1.2、软件登陆 (3) 二、基础档案设置 (5) 2.1、部门、人员档案设置 (5) 2.2、往来单位设置 (6) 2.3、会计科目及结算方式设置 (6) 三、软件操作 (9) 3.1、凭证处理 (9) 3.1.1、凭证填制 (9) 3.1.2、凭证修改 (10) 3.1.3、凭证审核 (11) 3.1.4、凭证记账 (12) 3.2、月末结转 (13) 四、日常帐表查询与统计 (14) 4.1、余额表 (14) 4.2、明细账 (15) 4.3、辅助账 (16) 五、月末结账、出报表处理 (17) 5.1、总账结账 (17) 5.2、财务报表 (20)
一、系统登录 1.1、下载T+浏览器 首次登陆需要用浏览器打开软件地址，即：127.0.0.1:8000(一般服务器默认设置，具体登陆地址请参考实际配置)，第一次登陆会提示下载T+浏览器，按照提示下载安装T+浏览器，然后打开T+浏览器，输入软件登陆地址。 ，T+浏览器， 1.2、软件登陆 按键盘上的“回车键（enter）”打开软件登陆页面，如下： 选择选择“普通用户”，输入软件工程师分配的用户名和密码，选择对应的账套，以下以demo 为例，如下图：
点击登陆，进入软件，
二、基础档案设置 2.1、部门、人员档案设置 新增的部门或者人员在系统中可按照如下方法进行维护，
2.2、往来单位设置 供应商客户档案的添加方法如下： 添加往来单位分类： 2.3、会计科目及结算方式设置会计科目：
第三方物流企业的作业成本法【外文翻译】本科毕业论文(设计) 外文翻译 外文出处 International Advances in Economic Research, 2001,7(1): 133-146. 外文作者Carles Gríful-Miquela 原文: Activity-Based Costing Methodology for Third-Party Logistics Companies This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. Introduction In the last decade, development of third-party logistics companies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core business by manufacturing companies and new technological advances, In this context, conventional approaches to costing might generate distorted information, This can result in making wrong decisions. When companies
用友T软件系统操作手 册 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
用 友 T+ 软 件 系 统 操 作 手 册 版本号：目录
一、系统登录 、下载T+浏览器 首次登陆需要用浏览器打开软件地址，即：(一般服务器默认设置，具体登陆地址请参考实际配置)，第一次登陆会提示下载T+浏览器，按照提示下载安装T+浏览器，然后打开T+浏览器，输入软件登陆地址。 ，T+浏览器， 、软件登陆 按键盘上的“回车键（enter）”打开软件登陆页面，如下： 选择选择“普通用户”，输入软件工程师分配的用户名和密码，选择对应的账套，以下以demo为例，如下图： 点击登陆，进入软件， 二、基础档案设置 、部门、人员档案设置 新增的部门或者人员在系统中可按照如下方法进行维护， 、往来单位设置 供应商客户档案的添加方法如下： 添加往来单位分类： 、会计科目及结算方式设置 会计科目： 系统预置170个《2013小企业会计准则》科目，如下：
结算方式，如下： 三、软件操作 、凭证处理 填制 进入总账填制凭证菜单，增加凭证，填制摘要和科目，注意有辅助核算的会计科目， 以下为点开总账的处理流程图： 如若现金流量系统指定错误，可按照以下步骤修改： 凭证在没有审核时，可以直接在当前凭证上修改，然后点击“保存”完成修改； 凭证审核 进入总审核凭证菜单下，如下图： 选择审核凭证的会计期间： 、凭证记账 进入凭证菜单下的记账菜单， 、月末结转 期间损益结转 四、日常帐表查询与统计 、余额表 用于查询统计各级科目的本期发生额、累计发生额和余额等。传统的总账，是以总账科目分页设账，而余额表则可输出某月或某几个月的所有总账科目或明细科目的期初余额、本期发生额、累计发生额、期末余额，在实行计算机记账后，我们建议用户用余额表代替总账。
重庆理工大学 文献翻译 二级学院应用技术学院 班级 112216101 学生姓名陈语宣学号 11221610117 译文要求 1、译文内容必须与课题(或专业内容相关,并需注明详细出处。 2、外文翻译译文不少于2000字;外文参考资料阅读量至少3篇(相 当于10万外文字符以上。 3、译文原文(或复印件应附在译文后备查。 译文评阅 导师评语(应根据学校“译文要求”,对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价 指导教师: 年月日 外文翻译 译文 作业成本法:仍然有用吗? 资料来源:管理会计季刊,2011年春季 作者:William Stratton, Denis Desroches, Raef Lawson, Toby Hatch
在过去的几年里,顾问、从业者和学术研究者已经注意到,作业成本法(ABC已经发展到提高决策支持以及成本与利润核算系统的精度,但是预期结果往往不是很理想。Robert S. Kaplan 和Steven R. Anderson 指出,许多公司丢弃了作业成本法,因为它没有抓住公司经营的复杂性,花费了很长时间去实施,建立和维护又太昂贵。作业成本法在其他地方出现进一步的批评:在理论上作业成本法简单易懂,但是在实践中运用却是非常困难的。它涉及“作业”定义,并试图判断每年需要使用多少费用,而且它必须定期进行检查。很多公司有些厌倦了,所以放弃运用作业成本法。在2001年的年度调查报告中,作业成本法在最广泛使用的管理工具中排行第11位,而到2008年已经下跌至22位。 作业成本法的应用研究反映了技术的不完善。在Bain公司2005年和2007年度的调查报告中显示,作业成本管理(ABM的使用率为50%和52%,其使用效果满意度低于其他方法。类似的研究结果刊登在SUNY-Albany大学, Hyperion和Pepperdine Study的研究(SHAPS调查指出:在同一时期,他们发现作业成本法的使用价值与其使用率一样处于下降趋势。 尽管这些研究得出很多负面结果,但是也有很多案例研究和报告中可以发现许多公司已经采用作业成本法,并报告了对其使用价值的满意度。这些公司将运用作业成本法视为一种投资,他们认为值得花时间和资源。进行这项研究的一个动机是为了寻求一个问题的答案:“成功实施作业成本法与没有实施这种方法的结果有什么区别?” 贯穿整个价值链的成本与利润的测量方法 成本分配到产品、客户或其他成本对象一直是一个棘手的问题。在利润表的对外报告中,生产成本必须被分配到产品。但是对于运营成本控制、战略决策和绩效评估的目的来说,许多公司在内部价值链还分配的其他功能费用。 用什么方法来衡量成本和整个价值链的利润,以及不同方法的使用功能有何区别?
文献翻译 译文要求 1、译文内容必须与课题(或专业内容相关,并需注明详细出处。 2、外文翻译译文不少于2000字;外文参考资料阅读量至少3篇(相 当于10万外文字符以上。 3、译文原文(或复印件应附在译文后备查。 译文评阅 导师评语(应根据学校“译文要求”,对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价 指导教师: 年月日 外文翻译 译文 作业成本法:仍然有用吗? 作者:William Stratton, Denis Desroches, Raef Lawson, Toby Hatch 在过去的几年里,顾问、从业者和学术研究者已经注意到,作业成本法(ABC已经发展到提高决策支持以及成本与利润核算系统的精度,但是预期结果往往不是很理想。Robert S. Kaplan 和Steven R. Anderson 指出,许多公司丢弃了作业成本法,因为它没有抓住公司经营的复杂性,花费了很长时间去实施,建立和维护又太昂贵。作
业成本法在其他地方出现进一步的批评:在理论上作业成本法简单易懂,但是在实践中运用却是非常困难的。它涉及“作业”定义,并试图判断每年需要使用多少费用,而且它必须定期进行检查。很多公司有些厌倦了,所以放弃运用作业成本法。在2001年的年度调查报告中,作业成本法在最广泛使用的管理工具中排行第11位,而到2008年已经下跌至22位。 作业成本法的应用研究反映了技术的不完善。在Bain公司2005年和2007年度的调查报告中显示,作业成本管理(ABM的使用率为50%和52%,其使用效果满意度低于其他方法。类似的研究结果刊登在SUNY-Albany大学, Hyperion和Pepperdine Study的研究(SHAPS调查指出:在同一时期,他们发现作业成本法的使用价值与其使用率一样处于下降趋势。 尽管这些研究得出很多负面结果,但是也有很多案例研究和报告中可以发现许多公司已经采用作业成本法,并报告了对其使用价值的满意度。这些公司将运用作业成本法视为一种投资,他们认为值得花时间和资源。进行这项研究的一个动机是为了寻求一个问题的答案:“成功实施作业成本法与没有实施这种方法的结果有什么区别?” 贯穿整个价值链的成本与利润的测量方法 成本分配到产品、客户或其他成本对象一直是一个棘手的问题。在利润表的对外报告中,生产成本必须被分配到产品。但是对于运营成本控制、战略决策和绩效评估的目的来说,许多公司在内部价值链还分配的其他功能费用。 用什么方法来衡量成本和整个价值链的利润,以及不同方法的使用功能有何区别? 目前已确定的方法中最常用的类型为: (1实际成本核算 (2定额成本核算
用友财务管理系统操作手册 北京用友政务软件有限公司 2011年05月25日
一、账务系统： 流程：1、初始化设置及期初数装入=》2、凭证录入=》 3、凭证审核=》 4、凭证记账=》 5、月结 1、初始化设置: (1)、用自己的用户名登录【账务管理系统】=》 点击界面右边【基础资料】前的【+】号=》点击【会计科 目】前的【+】号=》双击【建立会计科目】=》设置会计科 目及挂接辅助账。(2)、点击界面右边【账务】前的【+】号 =》点击【初始建账数据】前的【+】号=》双击【期初余额 装入】=》点击【确定】=》然后对期初数据进行录入 2、凭证录入:用自己的用户名登录【账务管理系统】=》点击界 面右边【账务】前的【+】号=》点击【凭证管理】前的【+】 号=》双击【编制凭证】=》然后在【编制凭证】界面录入 收入/支出的凭证。 3、凭证审核：点击界面右边【账务】前的【+】号=》点击【凭 证管理】前的【+】号=》双击【凭证处理】=》选中需要审 核凭证的日期=》在左下角选择凭证的状态【未审核】=》 点击右键全选=》点击【审核】； 4、凭证记账：点击界面右边【账务】前的【+】号=》点击【期 末处理】前的【+】号=》双击【凭证处理】=》选中需要记 账凭证的日期=》在左下角选择凭证的状态【已审核】=》 点击右键全选=》点击【记账】； 5、月结：点击界面右边【账务】前的【+】号=》点击【期末
处理】前的【+】号=》双击【期末处理向导】=》点击【结 账向导】=》全部点击【下一步】=》下到最后点击【完成】 二、电子系统： 1、输出单位资产负债表：双击【电子报表系统】=》【管理员】 登录=》在右上角【报表数】下点击【基本户】/【专账一】 /【专账二】下前的【+】号=》双击【资产负债表】=》点击 最右上面【数据】下=》=》点击【登录数据库】=》双击【账 务系统】=》用自己的用户进行登录=》如果图片闪烁就证 明已经登录=》点击【退出】=》点击最右上角找到【插入】 功能菜单=》点击【表页】=》选择出报表的最后日期(如1 月：则时间2011年1月31日)=》选择复制指定表页 =》点击放大镜=》选择【本公司】=》选中【格式】点击【确定】=》在点【确定】=》左 下角有【第201101期】=》点击编制【眼睛图标】。=》调 试报表=》点击【保存】=》打印报表。 2、输出单位支出明细表：双击【电子报表系统】=》【管理员】 登录=》在右上角【报表数】下点击【基本户】/【专账一】 /【专账二】下前的【+】号=》双击【支出明细表】=》点击 最右上面【数据】下=》=》点击【登录数据库】=》双击【账 务系统】=》用自己的用户进行登录=》如果图片闪烁就证 明已经登录=》点击【退出】=》点击最右上角找到【插入】
常用十大翻译技巧之一：增译法 英汉两种语言在句法、词汇、修辞等方面均存在着很大的差异，因此在进行英汉互译时必然会遇到很多困难，需要有一定的翻译技巧作指导。常用的翻译技巧有增译法、省译法、转换法、拆句法、合并法、正译法、反译法、倒置法、包孕法、插入法、重组法和综合法等。这些技巧不但可以运用于笔译之中，也可以运用于口译过程中，而且应该用得更加熟练，因为口译工作的特点决定了译员没有更多的时间进行思考。 1、增译法：指根据英汉两种语言不同的思维方式、语言习惯和表达方式，在翻译时增添一些词、短句或句子，以便更准确地表达出原文所包含的意义。这种方式多半用在汉译英里。汉语无主句较多，而英语句子一般都要有主语，所以在翻译汉语无主句的时候，除了少数可用英语无主句、被动语态或"There be…"结构来翻译以外，一般都要根据语境补出主语，使句子完整。英汉两种语言在名词、代词、连词、介词和冠词的使用方法上也存在很大差别。英语中代词使用频率较高，凡说到人的器官和归某人所有的或与某人有关的事物时，必须在前面加上物主代词。因此，在汉译英时需要增补物主代词，而在英译汉时又需要根据情况适当地删减。英语词与词、词组与词组以及句子与句子的逻辑关系一般用连词来表示，而汉语则往往通过上下文和语序来表示这种关系。因此，在汉译英时常常需要增补连词。英语句子离不开介词和冠词。另外，在汉译英时还要注意增补一些原文中暗含而没有明言的词语和一些概括性、注释性的词语，以确保译文意思的完整。总之，通过增译，一是保证译文语法结构的完整，二是保证译文意思的明确。如： （1）What about calling him right away? 马上给他打个电话，你觉得如何？（增译主语和谓语） （2）If only I could see the realization of the four modernizations. 要是我能看到四个现代化实现该有多好啊！（增译主句）
原文文献 The Activity-based Costing and Logistics Cost Accounting Ewering C Abstract At this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as abusiness links in the cost of what happened. In accordance with the1 Introduction For manufacturing enterprise in the new period, to strengthen
用友财务软件操作流程手册 系统管理 一增加操作员 1、系统管理→系统→注册→输入用户名（admin）→无密码→确定 2、单击权限→操作员→点增加→输入编号、姓名、口令→点增加 二、建新账套 1、系统管理→系统→注册→输入用户名（admin）→无密码→确定 2 单击帐套→建立→输入帐套号、帐套名称、→设置会计期间→下一步→ 输入单位名称→下一步→选择企业类型（工业类型比商业类型多产成品入库单，和材料出库单）→行业性质→选择帐套主管→在“行业性质预置科目”前面打钩则系统将预置所选行业会计科目（否则不予预置）→下一步→如需分类在项目前面方框内打钩→下一步→完成 三、分配权限 1、系统管理→系统→注册→输入用户名（admin）→无密码→确定 2、赋权限的操作顺序： A 受限，明细权限设置权限”-→“权限”菜单→首先选择所需的账套→选操作员→点增加 B 帐套主管权限设置选择所需帐套→再选操作员→在帐套主管前面直接打钩 四、修改账套 1、以“账套主管（不是admin）”身份进入“系统管理”模块（进入系统服务→系统管理→注册） 2、单击帐套→修改 五．备份 打开系统管理→系统→注册admin →帐套→备份→选择存放路径 六．恢复 系统管理→系统→注册→admin →帐套→恢复（选择本分文件的路径，lst为后缀名的文件）总帐系统 初始化 一、启用及参数设置 二、设置“系统初始化”下的各项内容（其中：最后设置会计科目和录入期初余额，其余各项从上向 下依次设置） 1 会计科目设置 1、指定科目 系统初始化→会计科目→编辑（菜单栏中的）→指定科目 现金总帐科目把现金选进以选科目 银行总帐科目把银行存款选进已选科目