第一篇：財務(wù)專業(yè)英語

（1）會計與會計理論會計 accounting決策人 Decision Maker投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財務(wù)會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private

Accounting 公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant 國際會計準(zhǔn)則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務(wù)會計準(zhǔn)則委員會 FASB 管理會計協(xié)會 IMA 美國會計學(xué)會 AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計目標(biāo) Accounting Objectives 會計假設(shè) Accounting Assumptions 會計要素 Accounting Elements 會計原則 Accounting Principles 會計實務(wù)過程 Accounting Procedures 財務(wù)報表 Financial Statements 財務(wù)分析 Financial Analysis 會計主體假設(shè) Separate-entity Assumption 貨幣計量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern)Assumption 會計分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure(Reporting)principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財務(wù)報告 Financial Report 流動資產(chǎn) Current assets 流動負(fù)債 Current Liabilities 長期負(fù)債 Long-term

Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning

（2）會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle 會計信息系統(tǒng)

Accounting information System 帳戶 Ledger 會計科目 Account 會計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries

（3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque)銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account

receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點交貨價 F.O.B shipping point 目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣

Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt expense壞賬準(zhǔn)備 bad debt reserves 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費(fèi) Protest fee

（4）存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價格 F.O.B shipping point 目的地抵岸價格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific

identification 加權(quán)平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO 移動平均法 Moving average 成本與市價孰低法 Lower of cost or market or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio

（5）長期投資 長期投資 Long-term investment 長期股票投資 Investment on stocks 長期債券投資 Investment on bonds 成本法 Cost method 權(quán)益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value 債券折價 Discount on bonds 債券溢價 Premium on bonds 票面利率 Contract interest rate, stated rate 市場利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股

Preferred Stock 現(xiàn)金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直線攤銷法 Straight-Line method of amortization 實際利息攤銷法 Effective-interest method of amortization

（6）固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預(yù)計使用年限 Expected useful life 預(yù)計殘值 Estimated residual value 折舊費(fèi)用 Depreciation expense 累計折舊 Accumulated depreciation 帳面價值 Carrying value 應(yīng)提折舊成本 Depreciation cost 凈值 Net value 在建工程

Construction-in-process 磨損 Wear and tear 過時 Obsolescence 直線法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折舊法 Accelerated depreciation method 雙倍余額遞減法

Double-declining balance method(DDB)年數(shù)總和法

Sum-of-the-years-digits method(SYD)以舊換新 Trade in 經(jīng)營租賃 Operating lease 融資租賃 Capital lease 廉價購買權(quán) Bargain purchase option(BPO)資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments

（7）無形資產(chǎn) 無形資產(chǎn) Intangible assets 專利權(quán) Patents 商標(biāo)權(quán)

Trademarks, Trade names 著作權(quán) Copyrights 特許權(quán)或?qū)I權(quán) Franchises 商譽(yù) Goodwill 開辦費(fèi) Organization cost 租賃權(quán) Leasehold 攤銷

Amortization

（8）流動負(fù)債 負(fù)債 Liability 流動負(fù)債 Current liability 應(yīng)付帳款 Account payable 應(yīng)付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities 應(yīng)付股利 Dividends payable 預(yù)收收益 Prepayments by customers 存入保證金

Refundable deposits 應(yīng)付費(fèi)用 Accrual expense 增值稅 Value added tax 營業(yè)稅 Business tax 應(yīng)付所得稅 Income tax payable 應(yīng)付獎金 Bonuses

payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps 或有事項 Contingency 或有負(fù)債 Contingent 或有損失 Loss contingencies 或有利得 Gain

contingencies 永久性差異 Permanent difference 時間性差異 Timing

difference 應(yīng)付稅款法 Taxes payable method 納稅影響會計法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred income tax liability method

（9）長期負(fù)債 長期負(fù)債 Long-term Liabilities 應(yīng)付公司債券 Bonds payable 有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds 保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds 一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds 可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds 可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds 無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds 收益公司債券 Income Bonds 名義利率，票面利率 Nominal rate 實際利率 Actual rate 有效利率 Effective rate 溢價 Premium 折價 Discount 面值 Par value 直線法 Straight-line method 實際利率法

Effective interest method 到期直接償付 Repayment at maturity 提前償付 Repayment at advance 償債基金 Sinking fund 長期應(yīng)付票據(jù) Long-term notes payable 抵押借款 Mortgage loan

（10）業(yè)主權(quán)益 權(quán)益 Equity 業(yè)主權(quán)益 Owner's equity 股東權(quán)益

Stockholder's equity 投入資本 Contributed capital 繳入資本 Paid-in capital 股本 Capital stock 資本公積 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 實收資本 Issued capital stock 發(fā)行在外股本 Outstanding capital stock 庫藏股 Treasury stock 普通股 Common stock 優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative

preferred stock 非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially

participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash 非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lump-sum sales of stock 發(fā)行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐贈資本 Donated capital 盈余分配 Distribution of earnings 股利

Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股權(quán)登記日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 現(xiàn)金股利 Cash dividend 股票股利 Stock dividend 撥款 appropriation

（11）財務(wù)報表 財務(wù)報表 Financial Statement 資產(chǎn)負(fù)債表 Balance Sheet 收益表 Income Statement 帳戶式 Account Form 報告式 Report Form 編制（報表）Prepare 工作底稿 Worksheet 多步式 Multi-step 單步式 Single-step

（12）財務(wù)狀況變動表 財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis（現(xiàn)金流量表）財務(wù)狀況變動表中的營運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金 Working Capital 全部資源概念 All-resources concept 直接交換業(yè)務(wù) Direct exchanges 正常營業(yè)活動 Normal operating

activities 財務(wù)活動 Financing activities 投資活動 Investing activities

（13）財務(wù)報表分析 財務(wù)報表分析 Analysis of financial statements 比較財務(wù)報表 Comparative financial statements 趨勢百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 價益比 Price-earnings ratio 普通股每股帳面價值 Book value per share of common stock 資本報酬率 Return on investment 總資產(chǎn)報酬率 Return on total asset 債券收益率 Yield rate on bonds 已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio 優(yōu)先股收益率 Yield rate on preferred stock 營運(yùn)資本 Working Capital 周轉(zhuǎn) Turnover 存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable

turnover 流動比率 Current ratio 速動比率 Quick ratio 酸性試驗比率 Acid test ratio

（14）合并財務(wù)報表 合并財務(wù)報表 Consolidated financial statements 吸收合并 Merger 創(chuàng)立合并 Consolidation 控股公司 Parent company 附屬公司 Subsidiary company 少數(shù)股權(quán) Minority interest 權(quán)益聯(lián)營合并 Pooling of interest 購買合并 Combination by purchase 權(quán)益法 Equity method 成本法 Cost method

（15）物價變動中的會計計量 物價變動之會計 Price-level changes

accounting 一般物價水平會計 General price-level accounting 貨幣購買力會計 Purchasing-power accounting 統(tǒng)一幣值會計 Constant dollar accounting 歷史成本 Historical cost 現(xiàn)行價值會計 Current value

accounting 現(xiàn)行成本 Current cost 重置成本 Replacement cost 物價指數(shù) Price-level index 國民生產(chǎn)總值物價指數(shù) Gross national product implicit price deflator(or GNP deflator)消費(fèi)物價指數(shù) Consumer price index(or CPI)批發(fā)物價指數(shù) Wholesale price index 貨幣性資產(chǎn) Monetary assets 貨幣性負(fù)債 Monetary liabilities 貨幣購買力損益 Purchasing-power gains or losses 資產(chǎn)持有損益 Holding gains or losses 未實現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses 現(xiàn)行價值與統(tǒng)一幣值會計 Constant dollar and current cost accounting

第二篇：財務(wù)專業(yè)英語

Unit 1

Raisingfunds 融資risk—returntrade—off 風(fēng)險收益權(quán)衡 capitalmarket 資本市場 company 公司

financialstatement財務(wù)報表 partnership 合伙

capita lbudgeting 資本預(yù)算 soletrader 獨(dú)資

portfoliotheory 證券組合理論 goingconcern 持續(xù)經(jīng)營

capitalstructuretheory 資本結(jié)構(gòu)理論 capitalgains 資本利得

chief financialofficer 財務(wù)總監(jiān) retainingprofits 留存收益

financialcontroller 財務(wù)長 financialleverage 財務(wù)杠桿

financialdecision 財務(wù)決策 operatingleverage 營業(yè)杠桿

Mutuallyexclusiveinvestment 互斥投資 accountsreceivable 應(yīng)收賬款

dividenddecision 股利決策 accountspayable 應(yīng)付賬款

agencycosts 代理成本 workingcapital 營運(yùn)資本

efficientmarket 有效市場

Maximization of the total market value of the existing shareholders’ ordinary shares.Agency costs as the costs, such as a reduced share price, associated with potential conflict between managers and investors when these two groups are not the same.Unit 2

Since a dollar received today is worth more than a dollar received in the future.All dollar flows must be moved back to the present or out to a common future date.An annuity is a series of equal dollar payments for a specified number of periods.The interest rate that converts a future value to the present value.Compound interest復(fù)利 Term loan定期貸款

The future value終值 Superannuation養(yǎng)老金

The present value 現(xiàn)值 Interpolation差值法

Original principal本金 Market share市場份額

Future-value interest factor終值系數(shù) Perpetuity永續(xù)年金

Discount rate貼現(xiàn)率 Annuity due先付年金

Annuity年金 Deferred annuity延期年金

Mortgage loan抵押貸款 Ordinary annuity普通年金

Unit 3

資產(chǎn) Current ratio流動股利

Working capital營運(yùn)資金 Unsecured bank loan無擔(dān)保銀行貸款 Liquidity 流動性 Commercial bills匯票

Hedging principle對沖原則 Promissorynotes 本票

Permanent and temporary assets永久和臨時Debentures信用債券

Trade credit商業(yè)信用 Accrued taxes應(yīng)繳稅款

Accrued interest應(yīng)計利息 Low-yield assets低收益

Permanent asset investments are financed with permanent sources, and temporary investments are financed with temporary sources.Net working capital refers to the difference between current assets and current liabilities.A firm’s ability to pay its bills on time.Unit 4

Collection and disbursement of cash 現(xiàn)金收支

Financial policies財務(wù)政策Electronic-funds-transfer電子匯款 Creditworthiness信譽(yù) Automated teller machines自動柜員機(jī) Marketable securities Investment banks投資銀行

Near cash準(zhǔn)現(xiàn)金 Commercial bills商業(yè)匯票

Near-cash assets準(zhǔn)現(xiàn)金資產(chǎn) Terms of sale 銷售條件

Cash balances現(xiàn)金余額 Past-due過期賬款

External financing外部融資 Default costs違約成本

Productive capacity生產(chǎn)能力 Collection costs收賬成本

Capital expenditure資本性支出 Credit scoring信用評分

Fixed assets固定資產(chǎn) Bad debts壞賬

Idle cash閑置資金 Cash discount現(xiàn)金折扣

Float浮游量 Economic-order-quantity經(jīng)濟(jì)進(jìn)貨批量

Cashthe currency and coin the firm has on hand in petty cash,cash registers, or in cheque accounts.Insolvencythe situation in which a firm is unable to meet its maturing liabilities on time.They are generally stated in the form a/b net c,indicating that the customer can deduct a% if the account is paid within b days;otherwise, the account must be paid within c days.The general categories of inventory include raw materials inventory,work-in-process inventory and finished goods inventory.Unit 5

Expected rate of return 期望收益率 Discrete probability distribution 離散型概率

分布 The risk-free rate of return 無風(fēng)險收益率 Square root平方根 The risk premium 風(fēng)險議價

Standard deviation標(biāo)準(zhǔn)差 Capital assets pricing model資本資產(chǎn)定價模

型 Perfectly negatively correlated完全負(fù)相關(guān)

Positively correlated 正相關(guān) Security market line 證券市場線

Stock exchange 證券交易所 Arbitrage pricing model 套利定價模型 Characteristic line特征線

Required rate of returnthe minimum rate return necessary to attract an investor to purchase or hold a security.Company-unique risk can also be called diversifiable(unsystematic)risk,since it can be diversified away.Market risk is nondiversifiable(systemaic)risk as it cannot be eliminated, no matter how much an investor diversifies.Unit 6

Financial assets 金融資產(chǎn) Par value 票面價值

Book value 賬面價值 Maturity date 到期日

Contributed equity 實收資本 Constant growth ordinary-share valuation 固

定增長普通股定價模型 Liquidation or disposal value 清算價值

Going-concern value 持續(xù)經(jīng)營價值

Earnings per share(每股收益)is equal to net profit(after tax)divided by the number of ordinary shares issued.Prince earnings ratio(市盈率)the price that the market places on $1 of a firm’s earnings.The intrinsic value of an asset can be defined as the present value of the asset’s expected future cash flows.Unit 7

指數(shù)（收益—成本比率）Initial outlay 初始投資

Depreciation expenses 折舊費(fèi)用 Internal rate of return 內(nèi)部收益率 Discounted-cash-flow 貼現(xiàn)現(xiàn)金流量 Paybackperiod 投資回收期

Terminal cash flow 終結(jié)現(xiàn)金流量 Accounting rate of return AROR 會計回收率 Profitability index（benefit-cost ratio）獲利Capital rationing 資本限量

Capital budgeting 資本預(yù)算the decision-making process with respect to investment in fixed assets.Net present valueA capital-budgeting concept defined as the present value of the project’s annual net cash flows less the project’s initial outlay.Whenever the project’s NPV is greater than zero,the project will be accepted;and whenever there is a negative value associated with the acceptance of a project,it will be rejected.Internal rate of returnit is the discount rate that equates the present value of the inflows with the present value of the outflows.Unit 8

This term is frequently used interchangeably with the firm’s required rate of return, the burdle rate for new investments,the discount rate for wvaluating a new ivestment,and the firm’s opportunity cost of funds.Economic conditions 經(jīng)濟(jì)條件 Dividend payout ratio 股利支付率

Purchasing power 購買力 Weighted cost of capital 加權(quán)資本成本 Floating costs 發(fā)行成本

Unit 9

Earnings before interest 息稅前利潤 Cost-volume-profit analysis 本量利分析 Coefficient of variation 變異系數(shù) Break-even analysis 臨界點分析

Financial leverage 財務(wù)杠桿 Contribution margin 邊際貢獻(xiàn)

Operating leverage 經(jīng)營杠桿

Fixed costs,also referred to as indirect costs,do not vary in total amount as sales volume or the quantity of output changes over some relevant range of output.Variable costs are sometimes referred to as direct costs.Variable costs are fixed per unit of output but vary in total as output changes.Unit 10

Dividend payout ratio(股利支付率)The amount of dividends relative to the company’s net income or earnings per share.Residual-dividend theory(剩余股利政策)A theory asserting that the dividends to be paid should equal the equity capital left over after the financing of profitable investments.Brokerage 傭金

Clientele effect群落效應(yīng)

Information asymmetry信息不對稱 Inside information 內(nèi)部信息 Announcement date 決議通過日Declaration date 宣布日 Date of record 登記日 Ex-dividend 除息日 Cum-dividend 付息股利 Payment date 支付日

第三篇：財務(wù)專業(yè)英語復(fù)習(xí)題

一、詞匯翻譯：

1、優(yōu)先股

2、投資活動

3、現(xiàn)金流入

4、折舊

5、財務(wù)報告

6、資產(chǎn)負(fù)債表

7、流動資產(chǎn)

8、債權(quán)人

9、存貨

10、合伙制企業(yè)

11、財務(wù)管理

12、余額，平衡

13、應(yīng)付賬款

14、財務(wù)比率

15、資本預(yù)算

16、流動資產(chǎn)

17、負(fù)債

18、利潤表

19、凈利潤

20、賬面價值

21、現(xiàn)金股利

22、應(yīng)收賬款

23、普通股

24、風(fēng)險規(guī)避

25、流動負(fù)債

26、合伙人

27、收入

28、市場份額

29、股票期權(quán)

30、財務(wù)報表

31、現(xiàn)金流出

32、償付能力

33、賒銷

34、累計折舊

35、資本盈余

36、房地產(chǎn)

37、攤銷

38、有價證券

39、盈利比率

40、資本預(yù)算

41、股票發(fā)行

42、財務(wù)比率

43、存貨

44、財務(wù)困境

45、賬面價值

46、優(yōu)先股

47、盈利能力

48、應(yīng)計費(fèi)用

49、合資企業(yè)

50、流動性比率

51、資產(chǎn)負(fù)債表

52、權(quán)益乘數(shù)

53、債權(quán)人

54、杠桿比率

55、收益

二、單項選擇題

1、Which of the following users are not external users of financial management information?()

A.managersB.creditorsC.investorsD.employees、Which of the following belongs to current liabilities?()

A.mortgages payableB.prepaid expenses

C.notes payableD.bonds payable3、Cash inflows related to investing activities are()

A.cash received from the sale of assets

B.collection of notes receivable

C.sale of another entity’s equity securities by the reporting entity

D.both A and C4、Cash equivalents include()

A.time depositsB.inventories

C.accounts receivableD.prepaid expenses5、Which of the following service involves providing an independent report on the appropriateness of financial statements?()

A.auditB.taxC.consultingD.budgeting6、Accountants employed by large corporations may work in the areas of the following except()

A.product costing and pricingB.budgeting

C.internal auditingD.product producing7、Which of the following is a liability account?（）

A.prepaid insuranceB.additional paid-in capital

C.salaries payableD.accumulated depreciation8、Financial statement does not include()

A.balance sheetB.income statement

C.cash flow statementD.working sheet9、Net income or net loss are reported on the()

A.balance sheetB.statement of owners’ equity

C.income statementD.both b and c10、Which of the following users are not external users of financial management information?()

A.managersB.creditorsC.investorsD.employees11、Cash inflows related to investing activities are()

A.cash received from the sale of assets

B.collection of notes receivable

C.sale of another entity’s equity securities by the reporting entity

D.both A and C12、Cash equivalents include()

A.time depositsB.inventories

C.accounts receivableD.prepaid expenses

三、英譯漢

1、Public corporations in the US and many other countries are required to prepare and disclose the following financial statements to the public on a periodic basis: balance sheet;income statement;statement of cash flows;statement of retained earnings.（上市公司在美國和許多其他國家都要準(zhǔn)備和披露以下財務(wù)報表上的公眾一個周期性的基礎(chǔ)，資產(chǎn)負(fù)債表，損益表，現(xiàn)金流量表的聲明，聲明的留存收益）

Taken together, these statements give an accounting picture of the firm’s operations and financial position.The quantitative and verbal materials are equally important.The financial statements report what has actually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（綜合起來，這些報表會計畫公司的運(yùn)營和財務(wù)狀況，定量和語言是同等重要的，財務(wù)報表報告實際發(fā)生的資產(chǎn)，收益，股息過去幾年來，而口頭陳述試圖解釋為什么事情結(jié)果他們所做的事）

The information contained in an annual report is used by investors to help form expectations about future earnings and dividends.Firms typically prepare these statements quarterly, but many analysts and users of financial statements concentrate on a firm’s fiscal year-end statements.Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的報告是用投資者對未來收入幫助形成預(yù)期和紅利。這些陳述事務(wù)所通常準(zhǔn)備季度,但許多分析師和財務(wù)報表的使用者集中對公司的財政報表。公司也提供報表都給了美國證券交易委員會的報告和股東的報告）

2、Valuation is the process that link risk and return to estimate the worth of an asset or a firm.The term value can have different meanings when applied to a financial asset or a firm.Broadly defined, a financial asset is a monetary claim on an issuer, typically a paper asset such as a bond, preferred stock, or common stock.These different types of value include:

going-concern value, Liquidation value, book value, market value an intrinsic value.Going-concern value is the value of a firm as an operating business.This type of value depends on the firm’s ability to generate future cash flows rather than on its balance sheet assets.Going-concern value is particularly important when one firm

wants to acquire another.Book value is the accounting value of a firm or an asset.Book value is a historical value rather than a current value.Firms usually report book value on a per share basis.Book value per share of common stock is the share holders’ equity---total assets less liabilities and preferred stock as listed on the balance sheet---divided by the number of shares outstanding.Book value per share may bear little relationship to liquidation value per share or market value per share.（評估環(huán)節(jié)的過程中風(fēng)險跟收益的價值估計資產(chǎn)或公司，這個詞可以有不痛的價值意義，當(dāng)應(yīng)用金融資產(chǎn)或公司，廣義的定義，一個金融資產(chǎn)是一種貨幣要求發(fā)行人通常是一個紙資產(chǎn)，諸如債券，優(yōu)先股，普通股，這些不同類型的價值包括：Going-concern價值，清算價值，賬面價值，市場價值的一種內(nèi)在價值，Going-concern是以一個公司的價值為經(jīng)濟(jì)業(yè)務(wù)，這種類型的價值取決于公司的能力，而不是產(chǎn)生未來現(xiàn)金流在其資產(chǎn)負(fù)債表的資產(chǎn)。Going-concern值時尤其重要公司想收購另一個。賬面價值會計價值是一個公司或一個資產(chǎn)，賬面價值是一個歷史的價值，而不是目前的價值，公司賬面價值通常報告按每股分配，每股賬面價值的普通股票的股東權(quán)益---total資產(chǎn)減去負(fù)債和優(yōu)先股票上市公司資產(chǎn)負(fù)債表—divided流通股數(shù)量，每股賬面價值可以承受清算，每股沒什么關(guān)系價值或市場價值。）

3、The risk of an asset can be considered in two ways(1)on a stand-alone basis, where the asset’s cash flows are analyzed by themselves, or(2)in a portfolio context, where the asset’s cash flows are combined with those of other assets, and then the consolidated cash flows are analyzed.There is an important difference between stand-alone and portfolio risk, and an asset that has a great deal of risk if held by itself may be much less risky if it is held as part of a larger portfolio.（一項資產(chǎn)的風(fēng)險可以被視為兩種方法(1)一個單獨(dú)的基礎(chǔ),那里的資產(chǎn)的現(xiàn)金流量分析自己,或(2)在上下文中,在一個投資組合資產(chǎn)的現(xiàn)金流結(jié)合其他的資產(chǎn),然后合并現(xiàn)金流量表進(jìn)行分析。我有一個重要的區(qū)別和投資組合的風(fēng)險,獨(dú)立為一種資產(chǎn),擁有大量的風(fēng)險本身可能持有的風(fēng)險要少得多,如果它是一個更大的一部分舉行的投資組合）

In a portfolio context, an asset’s risk can be divided into two components:(1)diversifiable risk, which can be diversified away and thus is of little concern to diversified investors, and(2)market risk, which reflects the risk of a general stock market decline and cannot be eliminated by diversification, and does concern investors.Only market risk is relevant---diversifiable risk is irrelevant to rational investors because it can be eliminated.（在投資組合風(fēng)險資產(chǎn)的語境下,可分為兩部分組成:(1)可分散風(fēng)險,可開,因此是多元化的小投資者關(guān)注多元化,以及(2)市場風(fēng)險,這反映了一種普遍的股票市場風(fēng)險下降,不能通過分散投資消除投資者,并關(guān)注。只有市場風(fēng)險相關(guān)-diversifiable無關(guān)——理性投資者的風(fēng)險,因為它會被淘汰）

An asset with a high degree of relevant(market)risk must provide a relatively high expected rate of return to attract investors.Investors in general are averse to risk, so the will not buy risky assets unless those assets have high expected returns.（資產(chǎn)以高度相關(guān)(市場)風(fēng)險須提供一個相對較高的預(yù)期收益率來吸引投資者。投資者通常都厭惡風(fēng)險,所以不能購買風(fēng)險資產(chǎn),除非這些資產(chǎn)具有較高的預(yù)期收益。）

4、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of

owners’ equity.（該聲明現(xiàn)金流量表是不可分割的一部分,財務(wù)報表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明。）

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來“結(jié)果顯示現(xiàn)金流報表以犧牲公司的長期財政健康,這可能是更容易地通過這本書明顯小心一套完整的財務(wù)報表,而不僅僅是聲明現(xiàn)金流量表）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.(例如,管理也許并不是做一個足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會導(dǎo)致更多的設(shè)備維護(hù)成本,失敗和高將會出現(xiàn)在利潤表。)

5.The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity.(該聲明現(xiàn)金流量表是不可分割的一部分,財務(wù)報表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明)

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來”結(jié)果顯示現(xiàn)金流報表以犧牲公司的長期財政健康,這可能是更容易地通過這本書明顯小心一套完整的財務(wù)報表,而不僅僅是聲明現(xiàn)金流量表。）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也許并不是做一個足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會導(dǎo)致更多的設(shè)備維護(hù)成本,失敗和高將會出現(xiàn)在利潤表。）

6、In multiple-step income statement, there are series of steps in which costs and expenses are deducted from revenue.First, the cost of goods sold is subtracted from net sales to produce an amount for gross profit on sales.（在損益表,改編有一系列步驟,成本和費(fèi)用收入中扣除。第一,產(chǎn)品銷售成本減去凈銷售額產(chǎn)生毛利潤銷售金額。）

Second, operating expenses are deducted to obtain a subtotal term income from operations.Finally, other revenues and gains are added to income from operations, then other expenses and losses including income tax expense are deducted from the above to determine the net income.（第二,營業(yè)費(fèi)用獲得一個小結(jié)中扣除期限收益業(yè)務(wù)。最后,其他的收入和收益增加的收入來自運(yùn)營,那么其他費(fèi)用和損失費(fèi)用包括所得稅扣除上述確定凈收入）

The multiple-step income statement is noted for its numerous sections and

significant subtotals including net sales, gross profit on sales and income from operations.The multiple-step income statement is widely used.In China, the official format of income statement is a multiple-step one.（損益表的改編而聞名,包括眾多重要部分放入凈銷售額,銷售和利潤收入從操作。改編的損益表中應(yīng)用非常廣泛。在中國,官方的格式是一個改編損益表。

7、The accounts receivable turnover ratio measures how many times a firm’s accounts receivable are generated and collected during the year.In general, higher receivables turnover ratios imply that a firm is managing its accounts receivable efficiently.But a high accounts receivable turnover ratio may indicate that a firm’s credit sales policy is too restrictive;manager should consider whether a more lenient policy could lead to enhanced sales.（應(yīng)收賬款周轉(zhuǎn)率多少次措施公司的應(yīng)收帳款產(chǎn)生和中收集的一年。一般來說,更高的應(yīng)收賬款周轉(zhuǎn)比率意味著公司應(yīng)收賬款管理效率。但也有很高的應(yīng)收賬款周轉(zhuǎn)率可以顯示一個公司的信用銷售的政策是太受限制,經(jīng)理應(yīng)該考慮是否更寬松的政策可能會導(dǎo)致提高銷售。）

Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s wealth.（管理者應(yīng)該分析權(quán)衡增加的銷售從一個更為寬松的信貸政策和相關(guān)費(fèi)用較長的周期和更多的遺缺應(yīng)收賬款收集來決定是否改變公司的信用銷售的政策可能會增加股東財富。）

8、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity.（語句現(xiàn)金流量表是不可分割的一部分,財務(wù)報表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明。）

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來"結(jié)果顯示現(xiàn)金流報表以犧牲公司的長期財政健康,這可能是更容易地通過這本書明顯小心一套完整的財務(wù)報表,而不僅僅是聲明現(xiàn)金流量表。）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也許并不是做一個足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會導(dǎo)致更多的設(shè)備維護(hù)成本,失敗和高將會出現(xiàn)在利潤表。）

第四篇：專業(yè)英語

我國經(jīng)濟(jì)和科學(xué)技術(shù)正在高速發(fā)展，隨著我國機(jī)械行業(yè)實力的不斷提升，中國正在加速產(chǎn)品與設(shè)備的更新與改造，我國與其他國家在各技術(shù)領(lǐng)域也正在實現(xiàn)進(jìn)一步的合作，許多企業(yè)引進(jìn)了很多進(jìn)口設(shè)備，大量資料是英文原版的。因此，學(xué)生將來在工作崗位上能否讀懂這些資料就是擺在面前的一個嚴(yán)峻的問題，特別是在生產(chǎn)實際中碰到現(xiàn)場實際問題的時候，很可能需要查閱原版英文資料或與相關(guān)專家用英語交流專業(yè)技術(shù)來謀取解決途徑，所以機(jī)械工程專業(yè)英語的掌握就變得越來越重要。

一、學(xué)習(xí)機(jī)械專業(yè)英語面臨的主要問題

1.缺乏足夠的重視，認(rèn)為沒必要

許多學(xué)生對專業(yè)英語重視不夠，認(rèn)為自己以后在工作崗位上一般用不上，學(xué)起來又不容易，不想花功夫去學(xué)習(xí)和加強(qiáng)專業(yè)英語方面的能力，即便有專業(yè)英語課程也是抱著及格萬歲的思想，敷衍了事。其實，隨著社會的發(fā)展，各種工作崗位對人才的要求越來越高，即使作為一名操作工，也有很大可能要面對純英文的說明書、加工圖紙等專業(yè)文獻(xiàn)，更無須說將來擔(dān)任管理和領(lǐng)導(dǎo)崗位對專業(yè)英語的需求了。

2專業(yè)基礎(chǔ)知識不扎實

專業(yè)基礎(chǔ)不扎實、專業(yè)知識的缺乏是專業(yè)英語學(xué)習(xí)和翻譯的一大障礙。只有既懂外語又懂專業(yè)的人才能適應(yīng)全面的對外開放，4.無法適應(yīng)專業(yè)英語本身的特點

專業(yè)英語一般內(nèi)容較為枯燥，闡述的是原理概念，結(jié)構(gòu)嚴(yán)謹(jǐn)，不注重文字修飾，重在客觀事實；專業(yè)詞匯多，邏輯性強(qiáng)，理論推導(dǎo)多，有獨(dú)特的文體形式和表達(dá)方式。在學(xué)習(xí)開始階段，我感覺很難適應(yīng)。

二、大學(xué)生學(xué)好機(jī)械專業(yè)英語的方法

1.把握專業(yè)知識

必須將機(jī)械專業(yè)知識與英語知識相結(jié)合。缺乏專業(yè)知識，翻譯專業(yè)文獻(xiàn)就沒有了根基，成了無本之末。也許自己在學(xué)習(xí)過程中就會對翻譯出來的東西拿捏不穩(wěn)，或者自己都不明白，更不能保證對錯了。所以，學(xué)生必須加強(qiáng)開設(shè)本課程前的相關(guān)專業(yè)知識的學(xué)習(xí)，為本課程的學(xué)習(xí)掃清這方面的阻礙，減輕負(fù)擔(dān)。也有學(xué)生反映，專業(yè)英語學(xué)完以后，英語和專業(yè)兩方面都有所鞏固和加強(qiáng)，所以學(xué)生要做的仍舊是樹立信心，保持良好積極的心態(tài)。

2.積累專業(yè)詞匯和專業(yè)術(shù)語

在專業(yè)英語的學(xué)習(xí)過程中，學(xué)生既要鞏固基礎(chǔ)詞匯，也要學(xué)習(xí)專業(yè)詞匯，更要注重基礎(chǔ)詞匯的習(xí)慣用法、含義和在專業(yè)英語中的特殊用法、含義，同時，學(xué)生還需要在識記專業(yè)詞匯的同時，掌握一定量的詞根、詞綴［7］。提高專業(yè)英語資料的閱讀能力必須擴(kuò)大詞匯量，掌握一定量的專業(yè)詞匯。如果詞匯量掌握得不夠，閱讀時就會感到生詞多，障礙大，不但影響閱讀的速度，而且影響理解的程度，從而不能進(jìn)行有效的閱讀，還容易使人產(chǎn)生挫敗感。而學(xué)生要想擴(kuò)大詞匯量，就必須在閱讀的同時進(jìn)行識記，并擴(kuò)大閱讀范圍。

3培養(yǎng)濃厚興趣

培養(yǎng)對英語的興趣至關(guān)重要?！芭d趣是最好的老師”，興趣是學(xué)習(xí)英語的巨大動力，有了興趣，學(xué)習(xí)就會事半功倍。我們都有這樣的經(jīng)驗：喜歡的事，就容易堅持下去；不喜歡的事，是很難堅持下去的。而興趣不是與生俱來的，需要培養(yǎng)。必須要用正確的態(tài)度對待英語學(xué)習(xí)，用科學(xué)的方法指導(dǎo)學(xué)習(xí)。多讓自己去嘗試，通過努力讓自己體會成功的愉悅。

三、結(jié)語

用英語進(jìn)行專業(yè)交流是學(xué)習(xí)機(jī)械工程專業(yè)英語的最終目的。由于翻譯過程是個創(chuàng)造性的、從生疏到熟練的過程，只有具備刻苦的精神、嚴(yán)肅認(rèn)真的學(xué)習(xí)態(tài)度和一定的英語水平、專業(yè)水平和漢語表達(dá)水平，才能充分理解原專業(yè)文獻(xiàn)的含義，把握原文的想要表述的實質(zhì)內(nèi)容，運(yùn)用種種表達(dá)手段和翻譯技巧，用準(zhǔn)確流暢的符合漢語言習(xí)慣的語言生動地再現(xiàn)原文。所以，為把自己培養(yǎng)成為復(fù)合型、有發(fā)展后勁的高技能人才，大學(xué)生必須把握機(jī)械工程專業(yè)知識，培養(yǎng)專業(yè)英語的學(xué)習(xí)興趣，積累專業(yè)英語學(xué)習(xí)方法和基礎(chǔ)知識，加強(qiáng)英文原始專業(yè)文獻(xiàn)的閱讀，擴(kuò)大知識面，迅速而切實地提高自己的專業(yè)英語的應(yīng)用能力，為將來更好地適應(yīng)高素質(zhì)工作崗位和進(jìn)一步發(fā)展的需要打下良好的基礎(chǔ)。

第五篇：專業(yè)英語

土木工程翻譯實例----現(xiàn)場質(zhì)量控制樣件概述 On-site Quality Control Samples

The Specialist contractor shall erect the first area of each type of the Works and offer these to the Project Manager as on-site quality control samples.The standard of workmanship for the Works shall be to an agreed standard established by the construction of the On-site Quality Control Samples.The Project Manager shall review and comment on the On-site Quality Control Samples.Should the specialist contractor wish to continue with installation of any of the Works before the Project Manager has reviewed and commented on the On-site Quality Control Samples, he shall do so at his own risk.The Project Manager may require parts of the sample to be dismantled to allow inspection of concealed details.Upon acceptance, the on-site control samples shall remain as part of the installed permanent Works.The Project Manager shall reject workmanship that falls below the accepted standard and shall require the specialist contractor to remove it and re-install it to the acceptable standard.現(xiàn)場質(zhì)量控制樣件

專業(yè)分包商應(yīng)首先安裝每種類型工程的第一個區(qū)域并將它作為現(xiàn)場質(zhì)量控制樣件提供給項目經(jīng)理。把已通過審批的現(xiàn)場質(zhì)量控制樣件的施工標(biāo)準(zhǔn)作為工程的工藝標(biāo)準(zhǔn)。項目經(jīng)理應(yīng)對現(xiàn)場質(zhì)量控制樣件進(jìn)行審查和評論。如果分包商想在以上步驟完成之前繼續(xù)進(jìn)行任何工程的安裝，一切風(fēng)險將由其自行承擔(dān)。項目經(jīng)理可以要求部分地拆除樣件以檢查隱蔽工程的詳細(xì)節(jié)點。工程驗收之后，現(xiàn)場質(zhì)量控制樣件仍然應(yīng)作為永久工程的一部分。項目經(jīng)理可以拒絕沒有達(dá)到驗收標(biāo)準(zhǔn)的工藝并要求專業(yè)承包商將其去除同時按照驗收標(biāo)準(zhǔn)重新安裝。

我的土木工程翻譯----材料來源及其證書(摘于合同文件)

Compliance with Standards

Unless otherwise described, all materials shall conform to the appropriate current European or British Standard Specifications.The Specialist contractor shall provide the Project

Manager, on request, with guarantees, or certificates of conformity, from the prime material manufacturers and suppliers proving that the materials to be used do in fact conform to such specifications.These guarantees or certificates shall also confirm that the materials are suitable and appropriate for their intended use within the Works and will satisfy this Contract Document.遵從規(guī)范

除非有特別的說明，所有的材料均應(yīng)符合相應(yīng)的現(xiàn)行歐洲或英國規(guī)范。專業(yè)承包商應(yīng)該按照要求把從原材料廠家和供應(yīng)商那里獲得的保證書或認(rèn)證書遞交項目經(jīng)理用以證明即將使用的材料著實符合這類規(guī)范。這些保證書或認(rèn)證書也應(yīng)該確認(rèn)這些材料在工程中的用途適當(dāng)且合理，同時符合合同文件。

Sources of Materials

In accordance with the schedule of submissions, the Specialist contractor shall provide for the Project Manager’s review a list of the proposed materials and their sources.He shall also provide documents from the sources as evidence of their ability to carry out the tasks

expected of them, and written confirmation that the materials they are supplying are suitable and appropriate for their intended use and will satisfy this Contract Document.The Specialist contractor shall obtain the total quantity of each material from the same manufacturer.The Specialist contractor shall obtain materials from established and reputable

manufacturers, particularly those who are prepared to assist him with the design process, through to the fabrication and final installation on site.材料的來源 根據(jù)遞交計劃表，專業(yè)承包商應(yīng)把含有提議使用材料的名稱及其來源信息的列表遞交項目經(jīng)理審閱。專業(yè)承包商還應(yīng)提供從材料供應(yīng)商那里獲得的相關(guān)文件以證明他們有能力完成其任務(wù),以及書面確認(rèn)用以證明這些材料在工程中的用途適當(dāng)且合理，同時符合合同文件。

專業(yè)承包商應(yīng)獲得每種材料從同一個生產(chǎn)商購買的總數(shù)量。

專業(yè)承包商使用的材料應(yīng)向知名的生產(chǎn)商購買。特別是他們完全能夠從設(shè)計、裝配到現(xiàn)場安裝整個過程中給與承包商支持。

土木工程翻譯----白令海峽大橋的簡介摘錄

第一次知道白令海峽大橋是在上大學(xué)的時候橋梁課老師梁力給我們播放了《Discovery》中一集專門介紹它的視頻，我被它的壯觀，雄偉所震撼，今天突然想到了這座“堅強(qiáng)”撼世之橋，特意把它的資料找了出來，并把其中一小段翻譯出來和大家一起分享。

Bering Strait bridge

白令海峽大橋的簡介摘錄

Technical challenges技術(shù)挑戰(zhàn)

The route would lie just south of the Arctic Circle, subject to long, dark winters and extreme weather(average winter lows 20°C with possible lows approaching 50°C).Maintenance of any exposed roadway would be difficult and closures frequent.Even maintenance of enclosed roadways and pipelines could also be affected by winter weather.Ice breakup after each winter is violent and would destroy normal bridge piers.Specially shaped massive piers along the ocean floor would be needed to keep the bridge stable.The Confederation Bridge between Prince Edward Island and New Brunswick addresses similar concerns on a much smaller scale.橋的路線正好位于北極圈的南端,它受到了漫長黑暗的冬季和極限天氣的影響(冬天的平均溫度低至20°C而且最低的溫度甚至可能達(dá)到50°C)。任何暴露在外的路面部分的維護(hù)工作都是很困難進(jìn)行的，所以不得不頻繁地將其關(guān)閉。即使是關(guān)閉的路面和管線的維護(hù)也將受到冬季氣候的影響。在冬天過后冰的消融也會是危險強(qiáng)烈的并且會對普通的橋墩造成毀滅性的破壞。這就需要沿著海床布置具有特殊形狀的大橋墩以保證橋的穩(wěn)定性。位于愛德華王子島和新布朗斯威克之間的聯(lián)邦大橋就面臨著類似的問題，只不過它受影響的范圍要小得多。

The United States and Canada use the British and now world standard gauge(4 feet, 8.5 inches wide)rails, while Russia uses Russian broad gauge(5 feet wide)tracks, a

break-of-gauge, and this would have to be addressed.A dual-gauge track network has been proposed, as those are used in some areas of Australia, whose rail network is split into different gauges.A cheaper solution is variable gauge axles or bogie exchange, as used at several places in the world already.美國和加拿大的鐵路采用英國的也是現(xiàn)在的世界標(biāo)準(zhǔn)軌距（4英尺，8.5英寸寬），而俄羅斯的鐵路采用俄羅斯寬軌距（5英尺寬），需要說明的是這樣就形成了具有不同軌距的鐵路。一個具有雙軌距的鐵路網(wǎng)方案被提了出來，這種方案正在澳大利亞某些地區(qū)使用，他們的鐵路網(wǎng)就為存在不同的軌距。一個造價更低的解決方案就是使用變軌距車輪或轉(zhuǎn)向車，這種方案已經(jīng)在世界多個地方使用了。

土木工程翻譯---施工安全

1、水平安全繩之設(shè)置，應(yīng)依下列規(guī)定辦理：

a、采用￠8.3鋼絲繩，兩端各用三個U型卡扣緊固在建筑物或構(gòu)筑物牢固位置。

b、相鄰兩支柱間的安全繩限系掛一條安全帶。

c、每條安全繩可系掛安全帶之條數(shù)標(biāo)示于繩錨錠端。

2、垂直安全繩之設(shè)置，應(yīng)依下列規(guī)定辦理： a、安全繩之下端應(yīng)有防止安全帶鎖扣自尾端脫落之設(shè)施。

b、一條安全繩限供一名工人使用。

c、勞工作業(yè)或爬升位置之水平間距在一米以下者，得二人共享一條安全繩。

d、所有垂直安全繩應(yīng)垂伸至地面/已完成樓板。

e、完成檢驗的安全帶或安全繩皆應(yīng)貼上下表所示的當(dāng)月合格顏色標(biāo)簽，以利大家輕易分辨已完成檢驗的合格安全帶。

f、在吊籃內(nèi)施工，安全帶必須系掛在安全繩自鎖器上，不得系掛在除安全繩以外的任何地方。

g、施工人員應(yīng)配備工具箱，將所用小附件裝箱存放，小工具必須拴繩使用，防止高空墜落傷及人、物。臨邊物

料的擺放不得隨意放置，要距離樓板邊緣至少1米以上的安全位置，防止風(fēng)吹或人碰落樓下，傷及人、物。h、擺放如玻璃、箱體等大件物體時，必須有安全保護(hù)措施，如大尺寸規(guī)格的玻璃（2.4平方米以上的）要求對

稱擺放在玻璃架子兩側(cè)，并用繩子捆綁牢固，成箱的玻璃盡量集中存放，玻璃箱傾斜墊牢，并用木板將各木箱相連接，以免倒塌。

i、現(xiàn)場設(shè)置急救箱，在高溫季節(jié)給工人發(fā)放防暑降溫物品。

我的譯文：

1.The setup of horizontal safety rope should comply with the followingprovisions:

a.￠8.3 wire rope should be applied.Three U-shaped claspsshould be used one both

ends to tighten onto the stable places on the buildingor structure.b.Only one safety belt could be tied on the safety rope between two adjacentstrut rods.c.The number of safety belt allowed to be tied should be marked on the head ofthe

rope’s anchor.2.The setup of vertical safety rope should comply with the following provisions:

a.At lower end of the safety rope, there should be facilities to prevent the fastener of safety

belt from falling off from the caudal end.b.One safetyrope should only be used by on worker.c.When horizontal distance between the operation or climbing position of workers iswithin one meter, one safety rope should be shared by two workers.d.All the vertical safety rope should draw down to ground/completed floor.e.The followingstick in colors should be stuck onto safety belts or safety ropes after test todisplay test passing of current month.In this way, qualified safety belt aftertest would be easy to recognize.f.During operation in basket, safety belt must be tied onto the self-lock of the safetyrope;tying onto any places besides safety rope is prohibited.g.Builder should be equipped with tool box.Small accessories should be kept in the boxand fastened to rope when in use to prevent from being dropped from height andhitting people or objects.Material and supplies at the edge of construction area should not be placed at will;more than one meter’s distance from the edgeof the floor is considered safe location for placing;in this way, droppingcaused by wind or man and hitting people or objects could be avoided.h.when big objects such as glass or boxes are placed, safety protection measures must becarried out.For example, glass of big dimensions(above 2.4 square meters)should be placed onto the two sides of the glass shelf with symmetry, and boundand fastened with rope.Glass in boxes should be placed together at one placeas much as possible.Boxes of Glass should be well padded to prevent fromslant.Wood-blocks should be used to joint all boxes to prevent from collapse.i.First-aidbox should be placed at construction site.Workers should be given heat controlarticles in high temperature season.