第一篇：第三單元大學英語英語翻譯

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.傳統(tǒng)環(huán)境下的數(shù)據(jù)組織

一個高效的信息系統(tǒng)應向使用者提供及時、準確以及相關(guān)的信息。信息存儲在系統(tǒng)的文件中。正確地整理和維護文件，可以使用戶很容易地檢索到他們所需要的信息。

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.如果你在撰寫學期論文時曾經(jīng)使用過3×5索引卡，你會體會到文件管理的重要性。不管你的存儲設(shè)備（一個金屬盒或一個皮筋）效率如何,如果你隨意地組織你的卡片,你的學期論文將會缺乏組織性

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.如果有足夠的時間，你可以將卡片按次序放置，但是如果你早點創(chuàng)建你自己的組織方案，你的系統(tǒng)會做得更有效。如果你的方案足夠的靈活并且文檔也很齊全，那么在你撰寫論文時，可以利用它來說明觀點中的任何變化。

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.公司同樣也需要組織文件。組織良好，認真安排的文件可以使商業(yè)決策獲取數(shù)據(jù)變得更容易，而組織混亂的文件只能導致信息處理紊亂、成本高、性能差并且靈活性低。盡管使用優(yōu)秀的硬件和軟件，但由于文件組織得不好，很多組織的信息系統(tǒng)的效率還是很低。

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.文件組織術(shù)語及概念

計算機系統(tǒng)按層次組織數(shù)據(jù)，位、字節(jié)、數(shù)據(jù)項、記錄、文件和數(shù)據(jù)庫。位代表計算機中最小的數(shù)據(jù)單位。

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.一組位，叫做一個字節(jié)，表示一個獨立的字，它可以是一個字母、一個數(shù)字或其它的符號。一組字組成一個詞、一組詞或一個純數(shù)字（例如一個人的名字或年齡）叫做一個字段。

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.一組相關(guān)的字段，例如學生的姓名、所選的課程、日期、年級，組成一個記錄；一組相同類型的記錄被稱為文件。例如，學生記錄可以構(gòu)成一個課程文件。

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.一組相關(guān)的文件組成一個數(shù)據(jù)庫。學生課程文件可以和學生個人履歷文件、個人經(jīng)濟情況文件共同創(chuàng)建一個學生數(shù)據(jù)庫。

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.一個記錄描述了一個實體。一個實體可以是一個人、一個地方、一個東西或一件事情，我們維護與它們有關(guān)的信息。銷售訂單文件提供一個公司銷售訂單信息，在銷售訂單文件中，一個訂單是一個典型的實體。

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.每個用來描述具體實體的特質(zhì)或特征的叫做屬性。例如，訂單號、訂貨日期、訂貨量、產(chǎn)品代碼和產(chǎn)品數(shù)量每一個都是實體訂單的一個屬性。這些屬性的具體取值可以在描述實體訂單的記錄中的字段里找到。

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).文件中的每一條記錄至少包含一個能被唯一識別的數(shù)據(jù)字段，這樣記錄可被檢索、更新或分類。這個標識字段叫做關(guān)鍵字段。舉個關(guān)鍵字段的例子,如訂單號是訂單記錄的關(guān)鍵字段，員工編號或社會保險號是一個個人記錄（包括員工數(shù)據(jù)，例如員工的名字、年齡、住址、工作職別等等）的關(guān)鍵字段。

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.從計算機文件中存取記錄

計算機系統(tǒng)將文件存儲在外存設(shè)備中。記錄以多種方式存放在存儲介質(zhì)中，而且存放方式?jīng)Q定了單個記錄被存取或檢索的方式。

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.一種組織記錄的方式是有序的。在按順序組織的文件中，數(shù)據(jù)記錄的檢索順序必須與數(shù)據(jù)的存儲順序相同。相反，不考慮存取介質(zhì)的物理順序，直接或隨機存取文件允許用戶以任何他們想要的順序存取文件。

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.順序文件組織是唯一的一種可以用在磁帶上的文件組織方式。這種文件組織方式已不再流行了，但是一些組織仍然使用它來進行批處理，這些處理對每一條記錄依次進行存儲和處理。

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.順序文件的一個典型應用是工資單，必須依次地對工資單中的所有公司職員支付工資和支票。直接存取或隨機存取文件組織方式可用于磁盤技術(shù)（但是，如果愿意的話，磁盤中的記錄可以按順序存儲）。

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.傳統(tǒng)文件環(huán)境存在的問題

大多數(shù)組織每次進行的都是小規(guī)模的、自動化的信息處理。系統(tǒng)越來越具有獨立性，并且不再采用大型的方案。每個功能區(qū)的開發(fā)都試圖孤立于其它模塊。會計、金融、生產(chǎn)、人力資源和銷售均開發(fā)各自的系統(tǒng)和數(shù)據(jù)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.當然，每個應用都需要自己的文件和計算機系統(tǒng)。例如，人力資源功能區(qū)可能需要一個人事主文件、一個工資文件、一個醫(yī)保文件、一個退休金文件、一個郵件發(fā)送清單文件等等，幾十個甚至上百個文件或程序。

In the company as a whole, this process led to multiple master files created, maintained, and operated by separate divisions or departments.就整個公司來說，這個過程會導致多種主要文件的創(chuàng)建、維護，并被不同的部門使用。

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.對這種情況的叫法有：傳統(tǒng)文件環(huán)境、平面文件組織（因為大部分的數(shù)據(jù)組織在平面文件里）、數(shù)據(jù)文件方式（因為數(shù)據(jù)和事務邏輯被捆綁于具體的文件和相關(guān)的程序中）。無論是哪個名字，這種環(huán)境的結(jié)果就是低效和復雜性越來越大。

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.當這種處理方法使用了五或十年，組織已經(jīng)承載了上百個程序和應用軟件，沒有人知道這些程序和軟件做什么，用什么數(shù)據(jù)，并且誰在使用數(shù)據(jù)。

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.組織可以從多個文件中搜集同一個信息。導致的問題就是數(shù)據(jù)冗余、程序與數(shù)據(jù)間相依賴、非靈活性、缺乏數(shù)據(jù)安全性和應用軟件之間無法共享數(shù)據(jù)。

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.數(shù)據(jù)冗余和混亂

數(shù)據(jù)冗余表現(xiàn)為完全一樣的數(shù)據(jù)存放在多個數(shù)據(jù)文件中。當一個組織中不同的部門、功能和團體獨立地搜集相同部分信息時就會發(fā)生數(shù)據(jù)冗余。例如，在一個銀行的商業(yè)貸款部門里，市場和借貸信息功能可能搜集相同的客戶信息。

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.由于信息的搜集和維護是在不同的地方進行的，所以相同的數(shù)據(jù)項會在組織中不同的部分有不同的含義。當不同的應用軟件的程序員和分析工作是相互孤立的，簡單的數(shù)據(jù)項，例如會計年度、員工身份證明和產(chǎn)品編碼會表現(xiàn)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.程序與數(shù)據(jù)間相依賴

程序和數(shù)據(jù)之間的依賴是指存儲在文件中的數(shù)據(jù)和用來更新及維護這些文件的具體的程序間存在緊密的關(guān)系。每個計算機程序都必須對它使用的數(shù)據(jù)的位置和屬性進行描述。

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.在傳統(tǒng)文件環(huán)境中，數(shù)據(jù)的任何更改要求所有存取這一數(shù)據(jù)的程序發(fā)生改變。例如，稅率或郵政編碼長度的變化要求程序也要隨之變動。這種對修改了數(shù)據(jù)的程序進行設(shè)計上的改變可能會花費幾百萬美元。

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..缺乏靈活性

一個傳統(tǒng)文件系統(tǒng)在大量的程序設(shè)計工作后會提供常規(guī)的日程安排報告，但是它不能提供臨時的報告或及時回應事先無法預料到的信息需求。

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.臨時請求所需要的信息存儲在系統(tǒng)某處，但由于花費高而無法獲取。幾個程序員需要花費數(shù)周的時間將所需的數(shù)據(jù)項放到一個新文件中。

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

由于對數(shù)據(jù)的控制和管理太少，信息的存取和傳播實際上是不被控制的?，F(xiàn)有的存取限制是由習慣和慣例所造就的，同樣也造就了尋找信息的異常艱難。

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.缺乏數(shù)據(jù)共享和有效性

在這種混亂的環(huán)境里，對數(shù)據(jù)的存取缺乏控制使得人們很難獲取信息。因為不同文件中的信息和組織的不同部分不能聯(lián)系起來，所以信息無法及時共享或存取。

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.數(shù)據(jù)庫環(huán)境

數(shù)據(jù)庫技術(shù)可以解決很多有傳統(tǒng)文件組織方式引發(fā)的問題。對數(shù)據(jù)庫更嚴密的定義是通過集中數(shù)據(jù)和減少多余的數(shù)據(jù)，有效地向應用軟件提供組織過的數(shù)據(jù)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.數(shù)據(jù)的物理存放要讓用戶覺著數(shù)據(jù)被存放在唯一的一個地方，而不是存儲到每個應用程序所需的相互獨立的文件上。

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.一個數(shù)據(jù)庫可以為多個應用程序提供服務。例如，將員工數(shù)據(jù)存儲在相互獨立的信息系統(tǒng)和相互獨立的員工文件、工資文件和保險金文件中的一個替代做法是，公司可以創(chuàng)建一個通用的人力資源數(shù)據(jù)庫。

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.數(shù)據(jù)庫管理系統(tǒng)

數(shù)據(jù)庫管理系統(tǒng)（DBMS）就是一個簡單的軟件，它允許一個組織集成數(shù)據(jù)、有效管理數(shù)據(jù)并且通過應用程序提供對存儲數(shù)據(jù)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在應用程序和物理數(shù)據(jù)文件間扮演接口的角色。當應用程序需要如工資總額的數(shù)據(jù)項，DBMS在數(shù)據(jù)庫中查找這一數(shù)據(jù)項并將它提交給應用程序。

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 使用傳統(tǒng)的數(shù)據(jù)文件，程序員不得不定義數(shù)據(jù)并且告訴計算機它們在那兒。一個DBMS會去除大部分傳統(tǒng)程序中的數(shù)據(jù)定義聲明。

一個數(shù)據(jù)庫管理系統(tǒng)包含三個組成部分： 數(shù)據(jù)定義語言 數(shù)據(jù)操作語言 數(shù)據(jù)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.數(shù)據(jù)定義語言是程序員用來詳述數(shù)據(jù)庫內(nèi)容和結(jié)構(gòu)的形式語言。在數(shù)據(jù)元素被翻譯成應用程序所需要的形式之前，數(shù)據(jù)定義語言定義了數(shù)據(jù)庫中的每一個數(shù)據(jù)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有一種叫做數(shù)據(jù)操作語言的專用語言，它和傳統(tǒng)的第三代或第四代程序語言結(jié)合起來操作數(shù)據(jù)庫中的數(shù)據(jù)。這種語言包括允許終端用戶和程序設(shè)計專家從數(shù)據(jù)庫中提取數(shù)據(jù)來滿足信息需求和應用開發(fā)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.現(xiàn)今，最杰出的數(shù)據(jù)操作語言是結(jié)構(gòu)化查詢語言，或者叫SQL。使用典型的數(shù)據(jù)操作語言，復雜的編程任務無法被高效率地執(zhí)行。然而大部分中央處理機的DBMS與COBOL, FORTRAN及其他第三代編程語言相兼容，這就使得處理更高效和更靈活。

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的第三個元素是數(shù)據(jù)字典。這是一個自動或手工的文件，存儲了對數(shù)據(jù)元素和數(shù)據(jù)屬性的定義，例如使用、物理表示、所有權(quán)（組織中誰負責維護數(shù)據(jù)）、授權(quán)和安全。很多數(shù)據(jù)字典可以提供數(shù)據(jù)使用、分組、程序存儲位置等內(nèi)容的列表和報告。

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.由于建立了一個數(shù)據(jù)庫中數(shù)據(jù)的清單，數(shù)據(jù)字典成為一個重要的數(shù)據(jù)管理工具。例如，商業(yè)用戶可以翻閱字典來正確地查找出用于銷售或市場功能的數(shù)據(jù)或者甚至支配整個公司的所有信息。

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.字典可以為商業(yè)用戶提供名字、格式和說明，以獲取報告所需數(shù)據(jù)。技術(shù)員工可以利用字典來決定如果一個程序發(fā)生了改動,那么什么樣的數(shù)據(jù)元素和文件也必須被改變。

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動式的；它們只不過是報告。更高類型的字典是主動的；相關(guān)程序可自動地使用字典中的變化。例如，將郵政編碼由五位改為九位，一個人可以簡單地在字典中記錄這一改變，不必修改和重新編譯所有使用郵政編碼的程序。

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.在一個理想的數(shù)據(jù)庫環(huán)境里，數(shù)據(jù)庫中的數(shù)據(jù)只被定義一次就可以被所有的應用軟件使用，因此可以消除數(shù)據(jù)的冗余和不一致性。結(jié)合DBMS的數(shù)據(jù)操作語言和常規(guī)程序語言編寫的應用程序需要數(shù)據(jù)庫中的數(shù)據(jù)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.應用程序需要的數(shù)據(jù)元素可由DBMS查找和傳遞。程序員不必詳述查找數(shù)據(jù)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除了減少程序的開發(fā)和維護費用，還可以減少程序和數(shù)據(jù)間的依賴。由于用戶和程序員可以對數(shù)據(jù)庫中的數(shù)據(jù)進行隨機查詢，信息的可獲性和可用性得到提高。DBMS允許組織集中管理數(shù)據(jù)、應用和安全。

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

第二篇：會計英語翻譯第三單元

會計循環(huán)

會計準則的一系列步驟經(jīng)常被稱為會計循環(huán)，它始于分析業(yè)務和登記業(yè)務，結(jié)束于過賬、結(jié)賬、試算平衡，會計循環(huán)最重要的表現(xiàn)出來的是財務報表。

作為進一步研究會計準則和運用會計數(shù)據(jù)的基礎(chǔ)，管理者熟悉會計循環(huán)的全過程是最重要的，下面是會計循環(huán)階段的要點總結(jié)：

1）分析業(yè)務

2）把交易登記入賬并把其過到分類賬上

3）準備試算平衡

4）調(diào)整集合而成的財產(chǎn)數(shù)據(jù)

5）事先寫好工作表

6）做好財務報表

7）把調(diào)整分錄登記入賬并其過到分類賬上

8）把結(jié)賬分錄登記入賬并其過到分類賬上

9）準備過賬-結(jié)賬、試算平衡

3.1 日記賬和分類賬

交易是第一個被記入日記賬的，因為會計人員在日記賬中寫業(yè)務分析之前，會在這個賬目上做一些記錄，日記賬有事也被稱為原始記錄，一本日記賬包含一個企業(yè)按時間順序（一天一天）的記錄，每個分錄提供一個業(yè)務分析，顯示這個賬目應計入借方還是貸方和應計入的金額。會計分錄的說明應當包括原始資料數(shù)額，為了建立查賬索引，即一連串的證明使得通過會計處理追蹤交易信息成為可能，查賬索引幫助會計人員找出系統(tǒng)中的錯誤，它有助于阻止虛假信息，因為它提供了一個檢查數(shù)據(jù)的方法，公司財務中的記錄與經(jīng)濟業(yè)務在原始資料中的原始數(shù)據(jù)對照，在日記賬中，記錄數(shù)據(jù)的過程稱為登記日記賬，在登記日記賬之前，會計人員知道一些交易忘記的交易細節(jié)的所有信息被記錄在一個地方，所有賬戶一起作為分類賬參考，從會計分錄的借貸雙方轉(zhuǎn)賬到分類賬的過程稱為過賬，每一筆經(jīng)濟業(yè)務的基礎(chǔ)分類即為總分類賬，分類賬對于會計來說是一個必要的參考資料，因為它提供了一個永久的，包含企業(yè)營業(yè)額的每一個財務要素分類的記錄，過賬參考分類賬從分類賬形式中查賬索引的其他部分與它們?yōu)閰⒖挤?，以及盡可能的追蹤和再檢查公司會計分錄中的任何交易。在分析業(yè)務效果中，復式記賬系統(tǒng)是強有力的工具，用這個系統(tǒng)分析業(yè)務有如下總結(jié)：

1）確定這筆業(yè)務是否影響資產(chǎn)、負債、所有者權(quán)益、收入和費用。

2）確定被業(yè)務影響的賬戶是增加還是減少。

3）確定每個增加或減少應該記入借方還是貸方。

管理者必須確保他們公司能有效的記錄業(yè)務，一個運轉(zhuǎn)良好的會計系統(tǒng)，應迅速的精確地把所有業(yè)務記入日記賬，它也應及時準確的把所有的數(shù)據(jù)登入分類賬中，財務報表中的信息來自于總分類賬，因此每個周期含有正確數(shù)據(jù)的報表能夠迅速的被提供給管理者，用這些信息作出決策。快捷和準確的報表依賴于記錄業(yè)務的效率。

一個運轉(zhuǎn)良好的會計系統(tǒng)的另一個特征是它有一個強有力的查賬索引，

第三篇：21世紀大學英語第四冊,英語翻譯

Unit 1

1.美國人往往以從事的工作對人們進行劃分。家庭和教育這些特點被認為是不太重要的。

Americans tend to define people by the jobs they have/do.Such characteristics as their family and educational backgrounds are considered less important.2.他決不妥協(xié)的個性是他再也無法容忍他的雇主，并最終遞交了辭職書的原因。His uncompromising personality explains why he could no longer put up with his employer and eventually submittedhis resignation.3.如果你真想學好英語，你就必須投入大量的時間和精力，否則你就不會有任何進步。對于其他課程也可以這麼說。

If you really want to learn English well, you must put in a lot of time and energy, or you'll go nowhere.The same can be said of other subjects.4.有些演員的名聲靠的是他們天生的美貌，但是達斯汀.霍斯曼（Dustin Hoffman）盡管身材矮小（short stature)，也還是出類拔萃，而使他與眾不同的正是他精湛的演技。

Some actorsfame is built on their innate beauty, but despite his short stature, Dustin Hoffman rose above and it is his excellent acting that set him apart.5.他負責管理之后，我們發(fā)現(xiàn)它與前任（predecessor)有明顯的不同：他有干勁和激情，想出了很多新點子，并把工作中放在如何鼓舞我們的士氣上。

After he took charge, we discovered that there were striking differences between him and his predecessor.He had the drive and passion, came up with many new ideas, and focused his work on how to raise our morale.6.當鄧小平宣布中國改革開放的時候，他被永遠載入了史冊。盡管障礙重重它以不懈的努力為我國的現(xiàn)代化作出了永久性的貢獻。

Deng Xiaoping made history when he declared China's reform and opening-up policy.Despite tremendous obstacles, he made lasting contributions to our country's modernization with his unrelenting efforts.7.為什么有人擁有天才級智商卻被智商平平的但很刻苦的人丟在后面？承認除了智商外，還有很多別的因素與一個人的成就有著很大的關(guān)系。

Why could someone with a genius IQ be left behind by a hardworking person with an average IQ? It has to be acknowledged that besides one's IQ, many other factors have much to do with one's achievements.8.這位教師真了不起，她能在教東西之前調(diào)動學生的積極性。這并不是因為他有天賦，而是因為他只想著在課堂上吸引他們的注意力。

This teacher is really remarkable in first motivating her students so she can really teach them something.It's not that she is talented, it's that she focuses completely or drawing theirfull attention in class.unit 2

1.他瞪眼看著約翰，對他拒絕合作感到憤怒。

He glared at John and was annoyed by his refusal to cooperate.2.約翰真誠的講話表達了他對那些在他處于困境時給過他慷慨幫助的人們的感激之情。

John's sincere speech shows his gratitude to the people who rendered him generous help when he was in difficulty.3.他可說是一個集郵家。他曾經(jīng)積蓄了兩年去買一張珍郵這件事便是證明。He is something of a stamp collector.The fact that once he saved up for two years to buy a rare stamp is proof of it.4.這些玫瑰的美麗怎么評價也不過分。他們以各種方式吸引住了所有的游客。The beauty of these roses could not be overstated.They took/caught all the visitorsfancy in one way or another.5.起先，他理所當然的認為該地區(qū)應當多造些公路。然而仔細計算其費用后，他在做出最后決定前又不得不重新考慮了。

At first he took it for granted that they should build more highways in this area.Then a careful calculation of the expenditure compelled him to think twice before he made the final decision.6.每次收到我的禮物，不管多少，我的朋友比爾絕不忘記表示感謝。

Each time he receives a gift from me, no matter how small, my friend Bill never fails to acknowledge it.7.那位新聞記者決定找到那對老夫妻信中提到的年輕人。那封信贊頌了年輕人為改善他們的生活條件而付出的努力。

The journalist has decided to trace the young man referred to in the old couple's letter, which is a tribute to the young man's effort at improving their living conditions.8.雖然他厭煩了那些每天上門來吹噓其產(chǎn)品的推銷員，但他克制著沒有將他們拒之門外。

Though he was fed up with the salesmen who knocked at his door and boasted about their products every day, he refrained from slamming the door in their face.Unit 3

1.湯姆因一問題而心神不寧但又一籌莫展，直到她學會以不同策略把它解決才不心煩。

Tom was hung up on the problem but could do nothing about it until he learnt to solve it with different tactics.2.橫向思維幫助他提出了原來似乎已走進死胡同的新理論。

Lateral thinking has helped him to advance his new theory which had seemed to reach a dead end.3.我們最新的建設(shè)計劃的框架已獲得地方政府的批準。他是否會按時實施對這座沿海城市的發(fā)展具有極為重大的意義。

The framework of our latest construction plan has been affirmed by the local government.Whether it will be carried out on time is of the utmost significance to the development of this coastal city.4.在設(shè)法尋找一個解決問題的辦法的過程中，愛德華在思想上陷入了僵局，但后來他改變了觀察角度，以一種完全意想不到的方式解決了問題。

While trying to find a solution to the problem, Edward reached an impasse in his thinking, but later he changed his point of view and solved the problem in an entirely unexpected fashion.5.昨天他的汽車幾乎是迎頭撞上了一輛卡車。如果他繼續(xù)這樣隨便開車，我確信他最后一定

會被送進醫(yī)院的急診室。

Yesterday his car crashed into a truck almost head-on.If he does not stop driving socarelessly, I am sure he will wind up in the emergency room of a hospital.6.許多人認為計算機機房將最終取代圖書館，想吸收新知識的學生最終將在計算機機房里學習一切。

Many people believe that computer labs will eventually take over from the libraries and students who want to take in new knowledge will end up learning everything in the computer lab.7.這幅畫的結(jié)構(gòu)設(shè)計有一個缺點。你為什么不擦掉那幾條垂直線，把它簡化一點呢？

There is a flaw in the structural design of the painting.Why don't you erase the vertical lines and simplify it a little bit?

8.約翰本該在很久以前就把煙戒掉了。畢竟健康對每個人來說都是最重要的。John should have given up smoking a long time ago.After all, health is of the utmost importance to everybody.unit 4

1.學校應避免僅按學生考試成績來判別孰優(yōu)孰劣并以此對待他們。相反，好的教育體制應使每一位學生都能達到良好的水準，成為全面發(fā)展的（well-rounded)人。

Schools should avoid deciding who is superior only in terms of students' exam results and treating them accordingly.Instead, a good educational system should enable every student to measure up to good standards as well-rounded people.2.大學生課后有問題時，往往在辦公時間之外不容易找到老師。這是由于教師繁忙的學術(shù)研

究，而不是他們對學生漠不關(guān)心。

As often as not, when college students have questions after class, their teachers are not readily available except during office hours.This is due to teachers' busy academic research, rather than their indifference to the students.3.這個班級由40名學生組成，他們中大部分按英語水平過去常被歸在中等之列。但由于這位老師從不在言辭中表露出不耐煩，學生們對他的教學方法產(chǎn)生了積極的反應，從而沒有辜負他的期望。

This class consists of forty students, most of whom used to be labeled average in terms of English level.But as this teacher has never shown any verbal impatience, the students have reacted positively to his teaching methods and lived up to his expectations.4.在美國，教書變得越來越難了，部分原因是學生越來越多樣的種族背景以及需要另外培訓才能掌握得更為復雜的教學技術(shù)。

Teaching is becoming increasingly demanding in the United States, due in part tothe diversity of students' racial background and the complexity of educational technologies that require additional training.5.英國人經(jīng)常被歸類為保守型，顯然這一歸類帶有成見。實際上，英國在民族特性方面與其他歐洲國家相比并沒有太大的差異性。英國人有禮貌，愛整潔，講秩序，充滿自信。

The English are, as often as not, labeled conservative.Obviously this label is

prejudiced.In reality, Britain is not very different from other European countries in terms of national characteristics.The British are polite, neat, orderly and confident.6.你的朋友對你非常真誠，你也應該同樣以誠相待，絕不應該欺騙他，或者帶著諷刺的口吻談論他的挫折。

Your friend treats you sincerely, so you should respond accordingly and mustn抰 deceive him or talk about his setbacks with irony(ironically).7.有些年輕人在成長過程中有著要求獨立的強烈愿望。他們寧可通過自己的努力來度過生活中的困難，也不愿意帶著負罪感求助于他們的父母。

Some young people grow up with a strong desire for independence.They would rather try hard to go through life on their own than turn to their parents for help with asense of guilt.8.鄰居們惱火的原因是他們發(fā)出的噪音，但是由于他們一再保證夜間停工，從而得以完成這套公寓的裝潢。

The neighbors' irritation/annoyance was due to the noise they made.However, because of reassurances that they would stop working at night, they went through with the decoration of this apartment.Unit5

1.正如你可以想象到的，閱讀為我打開了一個新的天地并永遠改變了我的人生道路。

As you can imagine, reading has opened a new world to me and changed forever the course of my life.2.他從童年起就對書籍表現(xiàn)出一種非常強烈的興趣。他對書籍如此迷戀，一直從不讓一天過去而不進行一些閱讀。

He had demonstrated an unusually intense interest in books since childhood.He was so fascinated with booksthat he never let a day pass without doing some reading.3.他每次從地鐵上下班身邊都有一本想讀的書。他就這樣在過去三年中讀了近一百本書。

Every time he takes the subway to and from work, he has with him a book that he wants to read.That is the way he has read nearly a hundred books in the past three years.4.他讀中學時常在自己的房間內(nèi)讀書至深夜。每次聽到母親走近的腳步聲，他便關(guān)掉燈假裝睡著。而母親一走過，他便打開燈，重又讀起來。

When he was in high school, he used to read deep/far into the night in his own room.Each time he heard the approaching footsteps of his mother, he would turn off the light and feigned sleep.But as soon as his mother passed, he would turn on the light and begin reading again.5.幾乎沒有什么關(guān)于中國的東西是他不感到好奇的。為了滿足自己的好奇心他已決定親自到那去盡量多看一些。

There is hardly anything about China he’s not curious about.And to satisfy his curiosity he had decided to go there in person.6.我不知道是什么使得你兒子羨慕那位流行歌手并試圖事事模仿他的。你還是問問他本人好了。

I don’t know / I have little / no idea what made your son feel envy of that pop

singer and try to emulate him in everything.You might as well ask him in person.7.他從圖書館借到那本書就在走廊的燈光下飛快的把它翻了一遍。

As soon as he checked out the book from the library, he thumbed through its pages by the corridor light.8.我認為沒有哪的人在農(nóng)村學到的比我更多。實際上，農(nóng)村的三年使我比進某個大學學習得更深入細致。

I don’t think anybody ever learned more in the countryside than I did.In fact, the three years in the countryside enabled me to study far intensively than I would have if had attended some college.Unit 6

1.他生來就有殘疾，但他從不沮喪，也從未屈服于任何困難。

He was disabled form birth, but he never felt frustrated, nor did he give in to any difficulty.2.湯姆一直堅決要求提升。當機會出現(xiàn)時，他立即抓住了。

Tom had been holding out for the promotion.When such an opportunity showed up, he grabbed it at once.3.他對所有的標準化考試都不信任并認為應該有某種更好的東西來取代他們。He distrusts all standardized tests and believes that there should be something better to substitute for them.4.我的論點是，我們應當馬上對這些有爭議的問題逐個進行調(diào)查。

My thesis is that we should carry out a survey of these controversial issues one by one right now.5.貝蒂勤勞而又可靠。她從不在困難面前退縮?？傊?，她是我們都為之感到驕傲的那種學生。

Betty is diligent and dependable.She never shies away from any difficulties.In short, she is the kind of student that we are all proud of.6.把汽油箱放在你的房間里是不明智的，因為它極易燃燒，并可能在幾分鐘之內(nèi)就將你辛辛苦苦掙來的財富付之一炬。

It is ill-advised to keep the gas tank in your home for it ignites easily and may burn up your hard-earned fortune in a few minutes.7.史密斯博士的講座等于是說，很早就顯示出高情商的孩子無論面對什么困難都會最終取得成功。

Doctor Smith’s lecture accounts to saying that a child who displays high EQ early on in life will succeed eventually in the face of all kinds of difficulties.8.由于在美國許多婚姻都以離婚告終，心理學家們建議所有家庭中的夫婦都應更經(jīng)常的相互溝通，不要等到為時太晚時才來解決他們的問題。

Since many marriages end in divorce in the United States, psychologists have suggested that couples in all families communicate with each other more often and solve their problems before it becomes too late.Unit7

1.隨著長大，我漸漸接受了這一事實：我永遠不會實現(xiàn)成為一名作家的夢想。

As I grew up, I made my peace with the fact that I would never fulfill my dream of becoming a writer.2.邁克爾想了兩天還沒填出字謎游戲里那個至關(guān)重要的詞，最后只好失望的放棄。

Michael had got stuck trying to figure out the word essential to the word puzzle for two days before he threw up his hands in frustration.3.當這位歌手發(fā)現(xiàn)市面上有自己作品的盜版時，他十分震驚，發(fā)誓絕不放過那個盜賊。

The singer was taken aback by the pirate editions of his songs in the market, and he vowed not to let the pirates off.4.感謝您購買我們的鍋爐。作為回報，我將免費為您處理舊鍋爐。

Thank you for purchasing our furnace.In return we will get rid of your old one for free.5.我和蘇珊互訴了別后發(fā)生的事情，從中我得知她已經(jīng)出版了好幾本兒童讀物。Susan and I filled each other in on what had happened after we parted, from which I learned that she had had several children’s books in print.6.當連鎖大書店的競爭逼得她的小書店歇業(yè)后，已屆中年的莉蓮不知道自己還能做些什么。

Her bookstore having been frozen out by giant chain bookstores, the middle-aged Lillian was at a loss what else she could do.7.你需要有人在旁不斷督促才會完成這一任務。

You need somebody to urge you constantly to see the task through to completion.8.因為害怕新建購物中心會破壞社區(qū)的寧靜，許多居民反對這一計劃。

For fear that a new shopping center would ruin the peace of the community, many residents opposed the construction plan.In recent years, it is a not-uncommon social phenomenon.It has been a hot topic for a long time.Concerning this phenomemon, it has aroused hot discussion and opinions vary from person to person.Some people are of the opinion that to some extent, it is good for the society.It has a significant impact to the society.On the contrary, other people take the opposing view that it is also likely to bring about some undesirable consequences.As far as I am concernd, every coin has two sides.It is never an exception.From my point of view, it would be a wonderful way, if we do it reasonably.It a word, we should inspire its advantages and abandon its disadvantages.

第四篇：新標準大學英語4英語翻譯1245679單元

(一)我認為，選修第二專業(yè)并不適合每一位本科生。我大學本科主修英語專業(yè)，大一時就開始輔修經(jīng)濟學了。無疑，我是班里最用功的學生。我竭盡全力想同時達到兩個不同專業(yè)的要求，但還是有不及格的時候。因為經(jīng)濟學需要良好的數(shù)學基礎(chǔ)，我不得不花大量時間鉆研數(shù)學，因而忽略了英語學習。

If you ask me, taking a second major isn’t good for every undergraduate.In my freshman year as an English major, I took economics as my minor.By all odds, I was the most hardworking student in my class.But try as I might to meet the requirements of the two different subjects, I still couldn’t do well enough to pass all the exams.Given that the study of economics required a good command of mathematics, I had to spend so much time on math that I neglected my English major.第二學期,《英國文學》及《宏觀經(jīng)濟學》兩門課不及格給我敲響了警鐘，這可是我一生中第一次考試不及格，這大大打擊了我的自信心。雖然我不是一個容易向命運低頭的人，在暑假結(jié)束的時候，我還是決定放棄經(jīng)濟學，以免兩個專業(yè)都難以完成。當我只需修一個專業(yè)的時候，一切似乎又回到了正軌。(if you ask me;odds;try as … might;sap one’s confidence;given that;bow to fate;come to a close;for fear that;now that)Failing English Literature and Macroeconomics in the second semester sounded the alarm for me.This was the first time I did not pass a course in my life, which had greatly sapped my confidence.Although I was not a man who would easily bow to fate, as the summer break came to a close, I decided to give up economics for fear that I would fail in both subjects.Now that I had only one subject to attend to, everything seemed to be on the right track again.（二）1 張磊是在畢業(yè)工作后才開始意識到讀書的樂趣的。反思自己的大學教育時，他感慨不已：他的一些同學都沉浸于從圖書館或書店找到的各種有趣的書籍，而他卻只讀了一些教科書，其中連一本真正能讓他愛不釋手、值得一讀的書都沒有。他可以說是被剝奪了通過書了解作家奇妙世界的特權(quán)。

It was not until after he had graduated from university and started to work that Zhang Lei became aware of the pleasure of reading.Reflecting on his undergraduate studies, he lamented that he, unlike his classmates who had immersed themselves in various interesting books they were able to lay hands on from the library or bookshop, had only read textbooks, none of which was really worthwhile, or could be read in one sitting.He was deprived of the privilege of gaining access to the writers’ fantastic worlds through the windows their books have opened, so to speak.2 如今，他嗜書如命，廢寢忘食，好像要把大學期間沒機會讀的好書全都讀一遍。到目前為止他已經(jīng)利用業(yè)余時間讀了幾百本小說、傳記和游記。他意識到書不僅能向他展示一個充滿希望的前景，幫他消除現(xiàn)實生活中的壓力和疲勞，而且能夠幫他澄清一些誤解，找到生活的真諦。(reflect on;in one sitting;lay hands on;immerse in;worthwhile;privilege;withstand;vista)Now he has become an avid and omnivorous reader.It is as if he wants to make up for those marvelous books he hadn’t had a chance to read in his university days.By now, in his spare time, he has read several hundreds of books, including novels, biographies and travel notes.He realizes that books cannot only reveal to him the vista of a hopeful future and help him withstand stresses and strains, they can also help him clear up some misconceptions and discover the true meaning of life.（四）談及目前經(jīng)濟蕭條所帶來的影響，學生活動的減少就是一個很好的例證。為了活躍校園生活，大學愿意劃撥一部分資金來資助學生社團活動，但由于今年學校的預算大幅減少，對社團的資助也相應縮減了不少。顯然，學生社團要恢復以前的活力就必須想辦法克服自身的經(jīng)濟困難。有人主張招募更多會員，因為會員費的增加可以幫助他們度過難關(guān)。

When it comes to the effects of the current economic downturn, the decrease of student activities is a good case in point.To enliven campus life, the university is always willing to carve out money for activities organized by student clubs and societies, but such sponsorships have been pared down this year because of huge budget cut.Apparently, student organizations need to weather their own financial crisis if they want to recover from their current state of inactiveness.Some suggest enrolling more club members, on the ground that the consequent increase of membership fees may help them get out of the difficulty.當然，如果有更多的會員交年費，而且縮減一些日常開支，我們還是能省下一些錢來組織活動的。但是，問題的關(guān)鍵在于社團活動的費用與參加活動的人數(shù)是成正比的，因此這種方法恐怕不太可行。要推進社團活動，同時又不使經(jīng)費超支，我們必須群策群力，拿出別的籌錢方法，而不是僅僅依賴學校撥款和會員費。(when it comes to;carve out;pare down;cut back on;bottom line;go into the red;pool;in lieu of)No doubt, if we have more members paying the annual fee, and if we cut back on our daily expenses, we can spare some money for organizing activities.But the bottom line is that the expenses of these activities are in proportion to the number of participants.I’m afraid this won’t be of much help.To boost student activities and to avoid going into the red, we still need to pool our ideas and come up with some other ways of raising money, in lieu of relying only on university grants and membership fees.（五）我們對理想丈夫或理想妻子的假設(shè)顯示出我們的性別期待以及我們對性別期待的反應。如果大多數(shù)年輕姑娘希望她們的未婚夫強悍、能干、可 靠，那么小伙子們也就別無選擇，只能把自己訓練得強悍、能干、可靠，這樣才能贏得女孩子的芳心。如果他們的做法與性別期待背道而馳，那么 他們很可能會在悲嘆自己的光棍生涯中度過下半輩子。根據(jù)同樣的不成文 法則，如果多數(shù)年輕男子希望他們的未婚妻溫柔體貼、耐心、忠貞，認為 這些比什么都重要，那么姑娘即便不是這種人，也會假裝自己將來會成為 賢妻良母。Our presumptions about what ideal husbands or wives are like reveal a lot about our gender expectations as well as our responses to them.If most girls want their fiancés to be tough, capable and reliable, there is no more option left for young men other than to be trained as tough, capable and reliable if they want to win girls’ heart.If they act to the contrary, they will most probably bemoan their bachelor’s status for the rest of their lives.Following the same unwritten rule, if most boys expect their fiancées to be caring, patient and faithful more than anything else, girls are prone to let on that they will become faithful wives and loving mothers even if they are not the type.深入研究一下這種性別期待，我們就會發(fā)現(xiàn)這是受生理和社會因素制 約的。無疑，女性為孕育嬰兒做好了生理準備，而男人則完全不適合這項 工作。男人只有努力掙錢養(yǎng)家，才能讓一家人過上好日子。(presumption;option;other than;bemoan;unwritten rule;to be prone to;let on;goes without saying)Looking into such gender expectations, we may find that they are based on both physiological and social factors.It goes without saying that women are physically prepared to bear children, whereas men are utterly unfit for the job.Therefore, a family is better-off when its male members devote their time to providing food and other necessities for it.（六）為保證校園的安全，校方最近發(fā)布了一項新的規(guī)定，禁止小商販進入校園。校長呼吁學生在這件事上與學校合作。學生們表示強烈反對，幾百 名學生在學校的 BBS上表達了他們的憤怒。他們說，因為校園離市中心很 遠，校內(nèi)商店里的貨品又不多，把小販趕出校園就無異于把學生扔到孤島 上。有些人提出，正是在這樣的事情上，學校應該聽取學生的意見和需求。有些學生認為，這項規(guī)定能讓校園更安全的想法是錯誤的。

To make the campus safer, the university authorities recently released a new regulation that forbids any vendors from entering the campus, and the president called on the students to cooperate with the university on this matter.But the students’ opposition was strong, and hundreds of them expressed their anger on the university BBS.They said that to keep vendors off campus is like deserting the students on an island, as the university was far away from the downtown and the shops on the campus did not provide enough commodities.Some claimed that it was precisely for matters of this kind that university should listen to students’ opinions and needs.Some students thought the university had got it wrong in believing that this regulation will ensure safety on campus.學生的反應讓校長感到震驚，為彌補過失，他宣布學校將重新考慮這 項規(guī)定。他對學生說，他們完全有權(quán)力過上方便、舒適的生活，但校園的 安全也同樣重要。他還提議在校園里建一個大超市，在宿舍樓附近開一些 便利店(convenience store)，這樣就能大大方便學生們的生活。(it’s for matters of this kind;get sth wrong;make amends;be entitled to)Shocked by the students’ reaction, the president tried to make amends for his mistake by announcing that the university will look into this new regulation again.He told students that they were entitled to live a convenient and comfortable life, but safety is just as much an important concern as that.He proposed to build a big supermarket within the campus and some convenient stores near dormitory buildings, which would certainly make students’ life much easier.（七）在畢業(yè)典禮上，一家知名 IT公司的經(jīng)驗豐富的 CTO托 馬斯克拉克 給 140名渴望在IT行業(yè)干出一番事 業(yè)的計算機科學專業(yè)的學生提出了一 些重要建議。在他看來，信息技術(shù)不僅僅是組裝機器和裝置。這個領(lǐng)域，在 創(chuàng)新起著關(guān)鍵的作用。所以IT工作者自然要承受巨大的壓力，因為他們每天都要想出一些新點子。

In the graduation ceremony, Thomas Clark, a veteran CTO of a renowned IT company, offers some important advice to 140 computer science majors who aspire to pursue a successful career in IT.In his opinion, information technology is not just about assembling machines and devices;it is a domain where innovation plays the key role.So naturally IT workers have to endure high pressure in their work as they need to come up with new ideas on a daily basis.但是克拉克也指出，行業(yè)的最終目標是利潤。IT如果你想在這個領(lǐng)域獲得成功，你應該牢記創(chuàng)新并 不等同于個人主義。值得注意的是，很多有天賦的年 輕人由于狂妄自大，交流能力差，沒能發(fā)揮他 們的潛力，因此沒有取得成功。克拉克強調(diào)說，你必須學會和不同部門的人合作，這樣你才能創(chuàng)造出能被市場接受的產(chǎn)品，你的才華才能綻放。(aspire to，assemble;domain;on a daily basis;ultimate;synonymous with;blossom)But Clark also points out that the ultimate goal of IT business is profit.If you want to succeed in this business, you need to keep in mind that innovation is not synonymous with individualism.It is noticeable how many gifted young men have failed to achieve success because of their arrogance and poor communication skill.Clark emphasizes that you have to learn to cooperate with people from different departments and only thus can your talent blossom out by creating products that will be accepted by the market.（九）.近20年來，一直有人認為簡體字是激進的漢語改革的產(chǎn)物，不能保留傳統(tǒng)文化的精華。在他們看來，那么多中國人讀不懂繁體字是一件可恥的 事。有些人甚至認為簡體字是一個有缺陷的語言系統(tǒng)，用簡體字使中國人變笨了，中華文明已經(jīng)到了緊要關(guān)頭，必須用繁體字才能拯救我們的民族文化。In the last couple of decades, there have always been people who believe that simplified characters are a product of the radical reform of Chinese language, and fail to retain the essence of our traditional culture.From their point of view, it's disgraceful that so many Chinese cannot read traditional characters.Some even argue that simplified characters are a defective system of language and using them makes Chinese people dumb, and that our civilization has reached a critical stage where we have to go back to traditional Chinese characters to save our national culture.但是這些提倡恢復繁體字的人并不能提出足夠的理由來支持他們的觀 點。他們還忘記了重要的一點：繁體字太復雜，在中國古代，這在受過良 好教育和沒受過教育的人之間造成了巨大的鴻溝，而簡體字則讓上億的中 國人識了字，并在一定程度上模糊了受過教育的精英和普通大眾之間的界 限。如果我們重新啟用繁體字，可能會侵害到大多數(shù)人受教育的權(quán)利，破 壞中國社會的團結(jié)。

But those in favour of traditional characters are unable to provide sufficient evidence for their assertions.They also forget an important point: In ancient China the complexity of traditional characters created a rift between the educated and the uneducated, while the simplified characters had helped hundreds of millions of people become literate, and to a certain extent blurred the boundaries between the educated elite and the ordinary public.If we went back to traditional characters, it would be very likely to infringe on the majority's right to education and damage the unity of Chinese society.

第五篇：大學英語翻譯

1．會上有人建議任命一個十一人委員會來制定新章程 It was suggested at the meeting that a committee of 11 be appointed to make a newconstitution.2．這些青年科學家通過現(xiàn)場觀察，獲得了研究工作所需的第一手資料 By making on-the-spot observation, the young scientist obtained first-hand information they needed in their research work.3．他很可能會因視力不好而被拒收入伍 It is very likely that he will be rejected by the army because of his bad eyesight.4．委員會成員在新機場最佳選址這一問題上持有不同意見 The committee members have conflictingopinions as to the best location of the new airport.5.亨利創(chuàng)作的藝術(shù)品在許多方面比他兄弟的要好 Henry’s works of art are superior in many respects to those of his brother’s.6.我們產(chǎn)品質(zhì)量的穩(wěn)步提高在很大程度上是由于設(shè)備有所改迚 The steady rise in the quality of our products owes much to the improvement of our equipment.7.吉姆本想按照自己的判斷行亊，但他沒有這樣做，因為作為軍人他得服從命 令 Jim would have preferred to act on his own judgment, but he didn’t because as a soldier he had to obey the order.8.如果讓我來決定我們是要一個沒有自行車的城市呢，還是要一個沒有汽車的 城市，我會毫不猶豫地選擇后者 Were it left to me to decide whether we should have a city without bikes or one without cars.I should not hesitate a moment to prefer the latter.1.她在當?shù)匾患毅y行找到一份出納員的工作，但不久因不稱職而被解雇了。She got a post as a cashier at a local bank.But she was soon fired because she proved to be incompetent.2.很明顯是他的年輕助手在經(jīng)營這家書店。It is obviously/clearly his youngassistant who is runningthe bookstore.3.這項建議在會上一宣布，她就站起來提出異議。No sooner had the proposal been announced at the meeting than she got to her feet to protest.4.比爾已向哈佛大學申請助教職位，但他得到它的可能性很小。Bill has applied to Harvard University for a teaching assistantship, but his chances of gettingit are slim.5.由于缺乏資金，他們正在想辦法吸引外資。Being short of funds, they are tryingto attract foreign capital.6.這個房間有股霉味，一定是好久沒人住了。The room smells of stale air.It must have been vacant for a longtime.7.就業(yè)余愛好而言，珍妮和她妹妹幾乎沒有什么共同之處。As far as hobbies are concerned, Jane and her sister have little in common.8.不言而喻，青年人的教育對于一個國家的未來是至關(guān)重要的。It is self-evident that the education of the youngis vital to the future of a country.1.那小女孩跑的太快，身體一下失去平衡，跌倒了。The little girl ran so fast that she was thrown off balance and fell over/down.2.他致力于研究工作的精神給我留下