一、资产类
1 1001 库存现金 cash on hand
2 1002 银行存款 bank deposit
5 1015 其他货币资金 other monetary capital
9 1101 交易性金融资产 transaction monetary assets
11 1121 应收票据 notes receivable
12 1122 应收账款 Account receivable
13 1123 预付账款 account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231 其他应收款 accounts receivable-others
22 1241 坏账准备 had debts reserve
28 1401 材料采购 procurement of materials
29 1402 在途物资 materials in transit
30 1403 原材料 raw materials
32 1406 库存商品 commodity stocks
33 1407 发出商品 goods in transit
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存货跌价准备 reserve against stock price declining
45 1521 持有至到期投资 hold investment due
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
47 1523 可供出售金融资产 financial assets available for sale
48 1524 长期股权投资 long-term stock ownership investment
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
50 1526 投资性房地产 investment real eastate
51 1531 长期应收款 long-term account receivable
52 1541 未实现融资收益 unrealized financing income
54 1601 固定资产 permanent assets
55 1602 累计折旧 accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物资 engineer material
59 1606 固定资产清理 disposal of fixed assets
60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing
61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture
65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation
66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
67 1701 无形资产 intangible assets
68 1702 累计摊销 accumulated amortization
69 1703 无形资产减值准备 intangible assets reduction reserve
70 1711 商誉 business reputation
71 1801 长期待摊费用 long-term deferred expenses
72 1811 递延所得税资产 deferred income tax assets
73 1901 待处理财产损溢 waiting assets profit and loss
二、负债类 debt group
74 2001 短期借款 short-term loan
81 2101 交易性金融负债 transaction financial liabilities
83 2201 应付票据 notes payable
84 2202 应付账款 account payable
85 2205 预收账款 item received in advance
86 2211 应付职工薪酬 employee pay payable
87 2221 应交税费 tax payable
88 2231 应付股利 dividend payable
89 2232 应付利息 interest payable
90 2241 其他应付款 other account payable
98 2411 预计负债 estimated liabilities
99 2501 递延收益 deferred income
100 2601 长期借款 money borrowed for long term
101 2602 长期债券 long-term bond
106 2801 长期应付款 long-term account payable
107 2802 未确认融资费用 unacknowledged financial charges
108 2811 专项应付款 special accounts payable
109 2901 递延所得税负债 deferred income tax liabilities
三、共同类
112 3101 衍生工具 derivative tool
113 3201 套期工具 arbitrage tool
114 3202 被套期项目 arbitrage project
四、所有者权益类
115 4001 实收资本 paid-up capital
116 4002 资本公积 contributed surplus
117 4101 盈余公积 earned surplus
119 4103 本年利润 profit for the current year
120 4104 利润分配 allocation of profits
121 4201 库存股 treasury stock
五、成本类
122 5001 生产成本 production cost
123 5101 制造费用 cost of production
124 5201 劳务成本 service cost
125 5301 研发支出 research and development expenditures
126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor
127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor
128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor
六、损益类
129 6001 主营业务收入 main business income
130 6011 利息收入金融共用 interest income financial sharing
135 6051 其他业务收入 other business income
136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance
137 6101 公允价值变动损益 sound value flexible loss and profit
138 6111 投资收益 income on investment
142 6301 营业外收入 nonrevenue receipt
143 6401 主营业务成本 main business cost
144 6402 其他业务支出 other business expense
145 6405 营业税金及附加 business tariff and annex
146 6411 利息支出金融共用 interest expense financial sharing
155 6601 销售费用 marketing cost
156 6602 管理费用 managing cost
157 6603 财务费用 financial cost
158 6604 勘探费用 exploration expense
159 6701 资产减值损失 loss from asset devaluation
160 6711 营业外支出 nonoperating expense
161 6801 所得税 income tax
162 6901 以前年度损益调整 prior year profit and loss adjustment
中国共产党，其他政党及政协相关名称 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局 China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC 《中国人民政治协商会议及其机构》 The Chinese People’s Political Consultative Conference (CPPCC) and Its Structure 中国人民政治协商会议全国委员会National Committee of the CPPCC 中国人民政治协商会议全国委员会常务委员会 Standing Committee of the National Committee of the CPPCC 中国人民政治协商会议全国委员会办公厅 General Offices of the CPPCC National Committee 专门委员会Special Committee 提案委员会Committee for Handling Proposals 经济委员会Committee for Economic Affairs 人口资源环境委员会Committee of Population, Resources and Environment 教科文卫体委员会Committee of Education, Science, Culture, Health and Sports
商务英语翻译试题(二)试卷及答案-2
商务英语翻译试题（二） Ⅰ词汇测试题：（2题，每题10分，共20分） 1．该组有10个商务英语英文词或词组，下面均有英文词或词组来进行解释。请将正确的选项标出，要求英英转换意义准确，符合商务英语规范。（10分） (1) promote A. to encourage the popularity, sale or development B. to change or vary C. to act as judge in an argument D. to speak or write to someone (2) to address A. to speak or write to someone, or to direct information at someone. B. to offer, supply C. to stipulate D. to come up with ideas (3) to indemnify A. to pay for the damage B. to state something officially C. to suggest an idea D. to use something instead of another (4) to cancel an order A. to confirm an order B. to deliver a letter C. to recommend a candidate D. to make void or of no effect (5) ceiling A. upper limit B. cancellation C. bottom D. the lowest point (6) tide over A. to help sb. during a period of difficulty B. to spend a lot of time doing C. to tie to sth. D. to try one’s best (7) carry out A. to take away B. to perform or complete C. to give or offer something D. to suggest an idea (8) to complicate A. to finish something B. to be dissatisfied with something C. to make something more difficult to deal with D. to compare with something (9) to put on an event A. to come up with ideas B. to come on for sth. 2
翻译概论 Warming-up exercises: Translate the followings 1 You are what you think 2 Your abilities count, but the belief that yo u can succeed affects whether or not you will. 3 It’s a pattern of thinking learned at your mother’s knee. I翻译的定义 1.Translation is the replacement of textual material in one language by equivalent textual material in another language. 即“将一种语言的篇章材料替换为与之对等的另一种语言的篇章材料”。翻译是运用一种语言把用另一种语言文字所表达的思想内容准确而完整地重新表达出来的语言活动。它是一门科学，具有描述性；同时它也是一门艺术，因为它具有创造性。
II翻译原则或标准：严复理论 1 信(truthfulness/faithfulness)：忠实原文（对原文的思想不歪曲也不要任意增减；对原文的风格不随意改动，即粗糙的不译成高雅，口语体不译成书面体） 2 达(expressiveness)：语言通顺畅达（译文应该按照译语的语法和习惯来遣词造句；译文避免生搬硬套，应该通顺流畅） Eg . John can be relied on. He eats no fish and plays the game. 约翰值得信赖。他忠诚而正直(守规矩)。 3 雅(elegance)：文字古雅/ 切（closeness） 总之，做英译汉时，按中国人的说话思维方式，把内容用通俗的汉语顺畅地表达出来；反之亦然。 1. It therefore becomes more and more important that, if students are not to waste their opportunities, there will have to have much more detailed information about courses and more advice.
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
中国注册会计师考试英文测试词汇整理 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference
商务英语翻译测试题及 答案 集团档案编码：[YTTR-YTPT28-YTNTL98-UYTYNN08]
I. Translate the following sentences paying attention to the meanings of words italicized.(15%) 1. The above quoted are the articles in great demand, which have won a high reputation in various markets. 2. The articles in this agreement must not be modified and ended
without the agreement by the both parties. 3. However, the tariff should not be greater in amount than the margin of price caused by dumping. 4. As usual, the lion’s share of the budget is for defense. 5. He once again imparted to us his great knowledge, experience and wisdom.
II. Translate the following sentences with extension.(15%) 1. There is a mixture of the tiger and ape in the character of Hitler. 2.China, which posted its highest growth rate in a decade, is Asia’s new star performer. 3. John took to his studies eagerly, and proved an adept pupil.
考研翻译重点词汇 Abstract n.摘要，概要，抽象 adj.抽象的，深奥的，理论的 Accelerate vt.&vi.（使）加快，（使）增速， n.接受速成教育的学生 Account (1)看法,认识 (2)解释,说明 Account for 占…(多大)比重; 解释, 说明 Achievement n.成就；成绩；功绩，达到；完成 Acquire vt.得到，养成，vt 获得；招致，学得（知识等），求得，养成（习惯等），捕获， Action n.作用，动[操]作，行动，机械装置[作用]，（小说等中的）情节 Activity n.活动，活动的事物，活动性，机能，功能 Actually adv.现实的，实际的；目前的；明确的，有效的 Additional adj.增加的，额外的，另外的 Advance vt.&vi.（使）前进，（使）发展；促进， vt.提出 Advantage n.利益，便利，有利方面，有利条件；优点；优势， （网球等）打成平手（deuce ）而延长比赛后一方先得的一分（攻方所得称 advantage in ，守方所得则称 advantage out ） Agree vi.一致；相合同意，赞成约定，允诺，答应，相宜，调和，符合，和睦相处 Almost adv.几乎，差不多，差一点；将近 Amount n.量，数量，数额，总额，总数 vi.合计，共计 An immense amount of … 大量 An amount of … 一些 A certain amount of … 某些 Analogous 与…类似, 与…相似 And 而, 然而 Apply … to … ≈ lie with 存在于,发生于 Approach vt.&vi.接近，走近，靠近； vt.接洽，交涉；着手处理； n.靠近，接近，临近 Appropriate adj.适当的，恰当的； vt.挪用；占用；盗用 Argue vt.&vi.争吵，辩论； vt.坚决主张，提出理由证明，说服，劝说 Arise vi.&link v.呈现；出现；发生； vi.起身，起来，起立 As 译为 (1) 像, 如 ; (2) 作为 As … as (比较的两者要一致) = not so … as 译成:“… 和 … 一样 ” As is mentioned above 如上所述, (如上所示,如图所示---作文可以写) Aspect n.方面，方位，朝向 Assert vt.声称，断言，维护，坚持 Assume vt.假设，认定, 臆断，猜想，假装，担，担任，就职 Attempt n.尝试，企图vt.尝试，企图 Augment vt.增加，提高，扩大； n.增加，提高，扩大 Availability n.可用性，有效性，实用性 Base n.基础，底座，基地，根据地 vt.把…建立在，以…为基础 Behavioral adj.动作的，行为方面的 Big bang 大爆炸理论 Branch n.树枝，枝条，支，分科，分系； vi.出枝，树叉 Breakthrough : 突破 Break prison (监狱)越狱 Break out v. 爆发 Out break: n. 爆发
-------------------------------------------------------------------------------- From: lijunjiwoaini@https://www.doczj.com/doc/ad2122452.html, Subject: Date: Sun, 11 Nov 2007 20:46:40 +0800 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC to have a crush on (someone)； to feel an instant magnetism； to catch one‘s eyes；to hit it off； to have the hots for (someone)； to be attracted to each other. 这些片语，都是描写男女间互相倾慕，两情相悦，有吸引力或一见锺情。 例如： * He (she) has a crush on her (him) (他对她十分爱慕) 。 * He felt an instant magnetism when their eyes met. （他们见面时，他立即感到磁性般的吸住）。 意指女的外表吸引; 如果是she felt ……那么就是指男的外表吸引。
试卷号： ********学院20**学年度第1学期 期末考试试卷 考试年级 13.14.15 专业商务英语科目商务英语翻译出卷老师 ***** 试题号一二三四总分 得分 一请将下列合成词译成汉语:（1* 15=15） 1. free-spender 2. good--to—excellent care 3. office-bearer 4 . character-building 5 Bad news travels quickly. 6 knock-out system 7 marriage lines 8 nest egg 9 off-hour hobby 10 off-the-job training 11 on-the-job training 12 on-the-spot broadcasting 13 pension insurance
14 red-hot news 15 red-letter day 二下面的句子可采用增减词法来翻译,请写出具体的增词法或具体的减词法:（2*5=10）1.Rumors had already spread along the streets and lanes. 2. I could knit when I was seven. 3. The day when he was born remains unknown. 4.We live and learn. 5.Once you are in , you wouldn't be allowed to get out. 三写出下列每组分别属于何种合译：（2*5=10） 1．to and from here and there off and onup and down 2．often and often by and by men and men hours and hours 3．thick and thin within and without off and on fair or foul 4．forgive and forget now or never high and dry mend or end 5．bread and butter pick and steal odds and ends house and home 四. 按要求用所学过的翻译技巧翻译下例句子:（3*5=15） 1.我没注意到这一点.(用正译法) 2.你的工作令人满意.(用反译法) 3.我们不应该听闲话.(用正译法)
第1 课绪论--翻译概述（1） 一、学科特点 翻译是一种跨越时空的语言活动，是"把一种语言已经表达出来的东西用另 一种语言准确而完整地重新表达出来"(范存忠："漫谈翻译"《翻译理论与技巧》 中国对外翻译出版公司，1985，p.80), 是"从语义到文体在译入语中用最切近而 又最自然的对等语再现原语的信息"（谭载喜：《奈达论翻译》中国对外翻译出版 公司，1984，p.10）。翻译虽为个体所承作，却是一种社会活动，一门综合性很 强的学科。它既有很强的理论性又有丰富的实践内涵。就前者而言，翻译经过千 百年来各国翻译家的共同努力，已经在语言学、文学、文化、心理学、人类学、 哲学和教育学等学科的基础上初步建立了一套理论体系，并在具体实践中总结出 了一套行之有效的跨文化和语言转换模式。随着科学的日益进步，这种体系和模 式正处在不断地完善之中。就后者而言，翻译是人类社会活动的产物，具有很强
的实践性。翻译理论与实践的关系是辨证的；翻译理论产生于翻译实践，反过来 又指导实践，实践转过来又丰富翻译理论。可以说，没有社会实践就不会有翻译 理论的产生；没有翻译理论作为指导，翻译实践就会难免走弯路。因此，学好翻 译既要重视翻译理论的学习，又要加强翻译实践；理论联系实际，这是我们学好 翻译的必由之路。 二、为什么可能有翻译 翻译是人类社会发展和进步的需要，因为人类社会要发展进步就需要在不同 文化的民族之间进行沟通，而这一全过程都离不开翻译。正如Steiner 和张培基 所说的那样：Translating it is that openeth the window, to let in the light; that breaketh the shell, that we may eat the kernel. (Steiner) 翻译是沟通各族人民的思 想，促进政治、经济、文化、科学、技术交流的重要手段，也是进行国际斗争的 必要武器。翻译是学习好外语的重要手段之一，也是探讨两种语言对应关系的一 门学科。(张培基等)
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
中国各级党政机关干部名称英文翻译 中共中央总书记General Secretary, the CPC Central Committee 政治局常委Member, Standing Committee of Political Bureau, the CPC Central Committee 政治局委员Member, Political Bureau of the CPC Central Committee 书记处书记Member, secretariat of the CPC Central Committee 中央委员Member, Central Committee 候补委员Alternate Member …省委/市委书记Secretary,…Provincial/Municipal Committee of the CPC 党组书记secretary, Party Leadership Group 中华人民共和国主席/副主席President/Vice President, the People's Republic of China 全国人大委员长/副委员长Chairman/Vice Chairman, National People's Congress 秘书长Secretary-General 主任委员Chairman 委员Member （地方人大）主任Chairman, Local People's Congress 人大代表Deputy to the People's Congress 国务院总理Premier, State Council 国务委员State Councilor 秘书长Secretary-General （国务院各委员会）主任Minister in Charge of Commission for （国务院各部）部长Minister 部长助理Assistant Minister
翻译教程：翻译概述（1） | 发布时间: 2010年6月26日 翻译概述（1） 一、学科特点 翻译是一种跨越时空的语言活动，是"把一种语言已经表达出来的东西用另一种语言准确而完整地重新表达出来"(范存忠："漫谈翻译"《翻译理论与技巧》中国对外翻译出版公司，1985，p.80), 是"从语义到文体在译入语中用最切近而又最自然的对等语再现原语的信息"（谭载喜：《奈达论翻译》中国对外翻译出版公司，1984，p.10）。翻译虽为个体所承作，却是一种社会活动，一门综合性很强的学科。它既有很强的理论性又有丰富的实践内涵。就前者而言，翻译经过千百年来各国翻译家的共同努力，已经在语言学、文学、文化、心理学、人类学、哲学和教育学等学科的基础上初步建立了一套理论体系，并在具体实践中总结出了一套行之有效的跨文化和语言转换模式。随着科学的日益进步，这种体系和模式正处在不断地完善之中。 就后者而言，翻译是人类社会活动的产物，具有很强的实践性。翻译理论与实践的关系是辨证的；翻译理论产生于翻译实践，反过来又指导实践，实践转过来又丰富翻译理论。可以说，没有社会实践就不会有翻译理论的产生；没有翻译理论作为指导，翻译实践就会难免走弯路。因此，学好翻译既要重视翻译理论的学习，又要加强翻译实践；理论联系实际，这是我们学好翻译的必由之路。 二、为什么可能有翻译 翻译是人类社会发展和进步的需要，因为人类社会要发展进步就需要在不同文化的民族之间进行沟通，而这一全过程都离不开翻译。正如Steiner和张培基所说的那样：Translating it is that openeth the window, to let in the light; that breaketh
中国会计科目的中英文对照—负债类 二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable
应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest
中国人民团体，协会名称英译 测绘学会Society of Geodesy, Photogrammetry and Cartography 地震学会Seismological Society 国际金融学会International Finance Society 国际战略问题学会Institute for International Strategic Studies 海洋学会Society of Oceanography 科普学会Popular Science Society 全国少年儿童文化艺术委员会Na t’l Council on Cultural and Art Work for Children 全国少年儿童工作协调委员会Nat’l Children’s Work Coordination Committee 全国史学会China Society of History 宋庆龄基金会Song Ching Ling Foundation 中国奥林匹克委员会Chinese Olympic Committee 中国笔会中心Chinese Pen Centre 中国标准化协会China Association for Standardization 中国残疾人福利基金会China Welfare Fund for the Handicapped 中国出版协会Chinese Publishers Association 中国道教协会Chinese Taoist Association 中国电视艺术家协会Chinese Television Artists Association 中国电影家协会China Film Association 中国法律质询中心Chinese Legal Consultancy Centre 中国法律会China Law Society 中国翻译工作者协会Translators Association of China 中国佛教协会Chinese Buddhists Association 中国福利会China Welfare Institute 中国歌剧研究会Chinese Opera Research Institute 中国共产主义青年团Communist Youth League of China 中国国际法学会Chinese Society of International Law 中国国际交流协会Association for Int’l Understanding of China 中国红十字会总会Red Cross Society of China 中国会计学会China Accounting Society 中国基督教“三自”爱国运动委员会 ThreeSelf Patriotic Movement Committee of the Protestant Churches of China 中国基督教协会China Christian Council 中国计量测试学会Chinese Society for Measurement 中国金融学会Chinese Monetary Society 中国考古协会Archaeological Society of China 中国科学技术史学会Chinese Society of Science and Technology History 中国科学技术协会China Society and Technology Association 中国联合国教科文组织全国委员会 Nat’l Commission of The People’s Republic of China for UNESCO 中国联合国协会United Nations Association of the People’s Republic of China 中国美术家协会Chinese Artists Association 中国民间文艺家协会China Society for the Study of Folk Literature and Art 中国企业管理协会China Enterprise Management Association