第一篇：會計(jì)英語翻譯第三單元

會計(jì)循環(huán)

會計(jì)準(zhǔn)則的一系列步驟經(jīng)常被稱為會計(jì)循環(huán)，它始于分析業(yè)務(wù)和登記業(yè)務(wù)，結(jié)束于過賬、結(jié)賬、試算平衡，會計(jì)循環(huán)最重要的表現(xiàn)出來的是財(cái)務(wù)報(bào)表。

作為進(jìn)一步研究會計(jì)準(zhǔn)則和運(yùn)用會計(jì)數(shù)據(jù)的基礎(chǔ)，管理者熟悉會計(jì)循環(huán)的全過程是最重要的，下面是會計(jì)循環(huán)階段的要點(diǎn)總結(jié)：

1）分析業(yè)務(wù)

2）把交易登記入賬并把其過到分類賬上

3）準(zhǔn)備試算平衡

4）調(diào)整集合而成的財(cái)產(chǎn)數(shù)據(jù)

5）事先寫好工作表

6）做好財(cái)務(wù)報(bào)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(zhǔn)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(gè)被記入日記賬的，因?yàn)闀?jì)人員在日記賬中寫業(yè)務(wù)分析之前，會在這個(gè)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(gè)企業(yè)按時(shí)間順序（一天一天）的記錄，每個(gè)分錄提供一個(gè)業(yè)務(wù)分析，顯示這個(gè)賬目應(yīng)計(jì)入借方還是貸方和應(yīng)計(jì)入的金額。會計(jì)分錄的說明應(yīng)當(dāng)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(jì)處理追蹤交易信息成為可能，查賬索引幫助會計(jì)人員找出系統(tǒng)中的錯(cuò)誤，它有助于阻止虛假信息，因?yàn)樗峁┝艘粋€(gè)檢查數(shù)據(jù)的方法，公司財(cái)務(wù)中的記錄與經(jīng)濟(jì)業(yè)務(wù)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(jì)人員知道一些交易忘記的交易細(xì)節(jié)的所有信息被記錄在一個(gè)地方，所有賬戶一起作為分類賬參考，從會計(jì)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(jì)業(yè)務(wù)的基礎(chǔ)分類即為總分類賬，分類賬對于會計(jì)來說是一個(gè)必要的參考資料，因?yàn)樗峁┝艘粋€(gè)永久的，包含企業(yè)營業(yè)額的每一個(gè)財(cái)務(wù)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?wù)，以及盡可能的追蹤和再檢查公司會計(jì)分錄中的任何交易。在分析業(yè)務(wù)效果中，復(fù)式記賬系統(tǒng)是強(qiáng)有力的工具，用這個(gè)系統(tǒng)分析業(yè)務(wù)有如下總結(jié)：

1）確定這筆業(yè)務(wù)是否影響資產(chǎn)、負(fù)債、所有者權(quán)益、收入和費(fèi)用。

2）確定被業(yè)務(wù)影響的賬戶是增加還是減少。

3）確定每個(gè)增加或減少應(yīng)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(wù)，一個(gè)運(yùn)轉(zhuǎn)良好的會計(jì)系統(tǒng)，應(yīng)迅速的精確地把所有業(yè)務(wù)記入日記賬，它也應(yīng)及時(shí)準(zhǔn)確的把所有的數(shù)據(jù)登入分類賬中，財(cái)務(wù)報(bào)表中的信息來自于總分類賬，因此每個(gè)周期含有正確數(shù)據(jù)的報(bào)表能夠迅速的被提供給管理者，用這些信息作出決策?？旖莺蜏?zhǔn)確的報(bào)表依賴于記錄業(yè)務(wù)的效率。

一個(gè)運(yùn)轉(zhuǎn)良好的會計(jì)系統(tǒng)的另一個(gè)特征是它有一個(gè)強(qiáng)有力的查賬索引，

第二篇：第三單元大學(xué)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(gè)高效的信息系統(tǒng)應(yīng)向使用者提供及時(shí)、準(zhǔn)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(hù)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(xué)期論文時(shí)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(gè)金屬盒或一個(gè)皮筋）效率如何,如果你隨意地組織你的卡片,你的學(xué)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(shí)間，你可以將卡片按次序放置，但是如果你早點(diǎn)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(shí)，可以利用它來說明觀點(diǎn)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(rèn)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(dǎo)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(jì)算機(jī)系統(tǒng)按層次組織數(shù)據(jù)，位、字節(jié)、數(shù)據(jù)項(xiàng)、記錄、文件和數(shù)據(jù)庫。位代表計(jì)算機(jī)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(gè)字節(jié)，表示一個(gè)獨(dú)立的字，它可以是一個(gè)字母、一個(gè)數(shù)字或其它的符號。一組字組成一個(gè)詞、一組詞或一個(gè)純數(shù)字（例如一個(gè)人的名字或年齡）叫做一個(gè)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(xué)生的姓名、所選的課程、日期、年級，組成一個(gè)記錄；一組相同類型的記錄被稱為文件。例如，學(xué)生記錄可以構(gòu)成一個(gè)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(gè)數(shù)據(jù)庫。學(xué)生課程文件可以和學(xué)生個(gè)人履歷文件、個(gè)人經(jīng)濟(jì)情況文件共同創(chuàng)建一個(gè)學(xué)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(gè)記錄描述了一個(gè)實(shí)體。一個(gè)實(shí)體可以是一個(gè)人、一個(gè)地方、一個(gè)東西或一件事情，我們維護(hù)與它們有關(guān)的信息。銷售訂單文件提供一個(gè)公司銷售訂單信息，在銷售訂單文件中，一個(gè)訂單是一個(gè)典型的實(shí)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(gè)用來描述具體實(shí)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(gè)都是實(shí)體訂單的一個(gè)屬性。這些屬性的具體取值可以在描述實(shí)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(gè)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(gè)標(biāo)識字段叫做關(guān)鍵字段。舉個(gè)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(xiǎn)號是一個(gè)個(gè)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(jì)算機(jī)文件中存取記錄

計(jì)算機(jī)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(gè)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(jī)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(jìn)行批處理，這些處理對每一條記錄依次進(jìn)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(gè)典型應(yīng)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(jī)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(jìn)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(dú)立性，并且不再采用大型的方案。每個(gè)功能區(qū)的開發(fā)都試圖孤立于其它模塊。會計(jì)、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(dāng)然，每個(gè)應(yīng)用都需要自己的文件和計(jì)算機(jī)系統(tǒng)。例如，人力資源功能區(qū)可能需要一個(gè)人事主文件、一個(gè)工資文件、一個(gè)醫(yī)保文件、一個(gè)退休金文件、一個(gè)郵件發(fā)送清單文件等等，幾十個(gè)甚至上百個(gè)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(gè)公司來說，這個(gè)過程會導(dǎo)致多種主要文件的創(chuàng)建、維護(hù)，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?yàn)榇蟛糠值臄?shù)據(jù)組織在平面文件里）、數(shù)據(jù)文件方式（因?yàn)閿?shù)據(jù)和事務(wù)邏輯被捆綁于具體的文件和相關(guān)的程序中）。無論是哪個(gè)名字，這種環(huán)境的結(jié)果就是低效和復(fù)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(dāng)這種處理方法使用了五或十年，組織已經(jīng)承載了上百個(gè)程序和應(yīng)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(gè)文件中搜集同一個(gè)信息。導(dǎo)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(yīng)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(gè)數(shù)據(jù)文件中。當(dāng)一個(gè)組織中不同的部門、功能和團(tuán)體獨(dú)立地搜集相同部分信息時(shí)就會發(fā)生數(shù)據(jù)冗余。例如，在一個(gè)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(hù)是在不同的地方進(jìn)行的，所以相同的數(shù)據(jù)項(xiàng)會在組織中不同的部分有不同的含義。當(dāng)不同的應(yīng)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(xiàng)，例如會計(jì)、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(hù)這些文件的具體的程序間存在緊密的關(guān)系。每個(gè)計(jì)算機(jī)程序都必須對它使用的數(shù)據(jù)的位置和屬性進(jìn)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(jìn)行設(shè)計(jì)上的改變可能會花費(fèi)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(gè)傳統(tǒng)文件系統(tǒng)在大量的程序設(shè)計(jì)工作后會提供常規(guī)的日程安排報(bào)告，但是它不能提供臨時(shí)的報(bào)告或及時(shí)回應(yīng)事先無法預(yù)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(shí)請求所需要的信息存儲在系統(tǒng)某處，但由于花費(fèi)高而無法獲取。幾個(gè)程序員需要花費(fèi)數(shù)周的時(shí)間將所需的數(shù)據(jù)項(xiàng)放到一個(gè)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(shí)際上是不被控制的?，F(xiàn)有的存取限制是由習(xí)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?yàn)椴煌募械男畔⒑徒M織的不同部分不能聯(lián)系起來，所以信息無法及時(shí)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(yán)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(yīng)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(gè)地方，而不是存儲到每個(gè)應(yīng)用程序所需的相互獨(dú)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(gè)數(shù)據(jù)庫可以為多個(gè)應(yīng)用程序提供服務(wù)。例如，將員工數(shù)據(jù)存儲在相互獨(dú)立的信息系統(tǒng)和相互獨(dú)立的員工文件、工資文件和保險(xiǎn)金文件中的一個(gè)替代做法是，公司可以創(chuàng)建一個(gè)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(gè)簡單的軟件，它允許一個(gè)組織集成數(shù)據(jù)、有效管理數(shù)據(jù)并且通過應(yīng)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(yīng)用程序和物理數(shù)據(jù)文件間扮演接口的角色。當(dāng)應(yīng)用程序需要如工資總額的數(shù)據(jù)項(xiàng)，DBMS在數(shù)據(jù)庫中查找這一數(shù)據(jù)項(xiàng)并將它提交給應(yīng)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(jì)算機(jī)它們在那兒。一個(gè)DBMS會去除大部分傳統(tǒng)程序中的數(shù)據(jù)定義聲明。

一個(gè)數(shù)據(jù)庫管理系統(tǒng)包含三個(gè)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(yīng)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(gè)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(jì)專家從數(shù)據(jù)庫中提取數(shù)據(jù)來滿足信息需求和應(yīng)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(fù)雜的編程任務(wù)無法被高效率地執(zhí)行。然而大部分中央處理機(jī)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(gè)元素是數(shù)據(jù)字典。這是一個(gè)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(fù)責(zé)維護(hù)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(bào)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(gè)數(shù)據(jù)庫中數(shù)據(jù)的清單，數(shù)據(jù)字典成為一個(gè)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(gè)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(bào)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(gè)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(bào)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(gè)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(gè)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(yīng)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(yīng)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(yīng)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(hù)費(fèi)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(jìn)行隨機(jī)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(yīng)用和安全。

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

第三篇：會計(jì)英語翻譯

A business that is owned and controlled by one person is considered to be a sole trader.This form of business ownership is simple and generally inexpensive.The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.A partnership is an organization where two or more person(partners)own and control a business.In a partnership, it is normal for each partner to have unlimited liability for debits of the business.In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.A corporation is a business that is organized as a separate legal entity under the law.Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation.The shareholders are not personally liable for(對……有責(zé)任)the debits of the corporation.In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.A business that is owned and controlled by one person is considered to be a sole trader.This form of business ownership is simple and generally inexpensive.一人擁有和控制的企業(yè)被稱為個(gè)人獨(dú)資企業(yè)。這種企業(yè)形式比較簡單，而且通常投資額較小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.個(gè)人獨(dú)資企業(yè)的所有者對企業(yè)內(nèi)所有的事務(wù)制定決策并擁有企業(yè)的全部利潤。A partnership is an organization where two or more person(partners)own and control a business.In a partnership, it is normal for each partner to have unlimited liability for debits of the business.In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企業(yè)是由兩個(gè)或以上的人（合伙人）共同擁有和控制的企業(yè)組織形式。一般在合伙企業(yè)中，每個(gè)合伙人對企業(yè)債務(wù)都承擔(dān)無限責(zé)任。同時(shí)，合伙企業(yè)的壽命也是有限的，企業(yè)可能因?yàn)槟硞€(gè)合伙人死亡或退休而終止。

A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律規(guī)定成立的獨(dú)立法人組織。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation.公司由股東擁有，股東通過購買公司的股份為公司提供資本。The shareholders are not personally liable for the debits of the corporation.In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.股東個(gè)人對公司的債務(wù)不承擔(dān)無限責(zé)任。大多數(shù)公司的經(jīng)營業(yè)務(wù)由股東選出的董事會實(shí)施控制。

Internal control

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

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

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

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

第四篇：機(jī)械設(shè)計(jì)制造及其自動化專業(yè)英語翻譯第三單元

Mechanical properties of Materials

材料的機(jī)械特性

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

材料的特性可以分為三個(gè)重要的部分：1 是物理特性，2 是化學(xué)特性，3 是機(jī)械特性。Physical Properties 物理特性

Density or specific gravity, moisture content, etc., can be classified under this category.密度或者比重，水分含量等，都被分為這一類的范疇 Chemical Properties 化學(xué)特性

Many chemical properties come under this category.These include acidity or alkalinity，許多化學(xué)特性都?xì)w入到這個(gè)范疇。這些特性包括酸性或堿性 reactivity and corrosion.The most important of these is corrosion which 反應(yīng)性和腐蝕性。

can be explained in layman’s terms as the resistance of the material to decay while in continuous use in a particular atmosphere 這些中最重要的是耐腐蝕性，它可以被解釋為在外行人看來作為材料在特定大氣中長期使用時(shí)抵抗腐蝕的能力。Mechanical Properties(機(jī)械特性)

Mechanical properties include the strength properties like tensile, compression, shear, torsion, impact, fatigue and creep.機(jī)械特性包括拉伸，壓縮，剪切，扭轉(zhuǎn)，沖擊，疲勞和蠕變等強(qiáng)度特性。

The tensile strength of a material is obtained by dividing the maximum load, which the specimen bears by the area of cross-section of the specimen.材料的抗拉強(qiáng)度由試樣承載的最大載荷除以試樣的橫截面積獲得。

This is a curve plotted between the stress along the Y-axis(ordinate)and the strain along the X-axis(abscissa)in a tensile test.這是一個(gè)在拉伸試驗(yàn)中沿著Y軸（縱坐標(biāo)）的應(yīng)力和沿著X軸（橫坐標(biāo)）的應(yīng)變的關(guān)系曲線。

A material tends to change or changes its dimensions when it is loaded, depending upon the magnitude of the load.當(dāng)材料加載時(shí)尺寸的變化，取決于載荷大小的變化。

When the load is removed it can be seen that the deformation disappears.當(dāng)卸載時(shí)可以看見變形消失。

For many materials this occurs up to a certain value of the stress called the elastic limitσe.對于許多材料來說這種發(fā)生的應(yīng)力極限值稱為彈性極限。This is depicted by the straight line relationship and a small deviation thereafter, in the stress-strain curve（Fig.3.1）.在應(yīng)力-應(yīng)變曲線中，直線關(guān)系和隨后小的偏移描述了這個(gè)（加載和卸載的過程）。

Within the elastic range, the limiting value of the stress up to which the stress and strain are proportional, is called the limit of proportionalityσp.在彈性范圍內(nèi)，應(yīng)力與應(yīng)變的比例的極限值被稱作比例極限。

In this region, the metal obeys Hooke’s law, which states that the stress is proportional to strain in the elastic range of loading(the material completely regains its original dimensions after the load is removed).在這個(gè)區(qū)域中，金屬服從胡克定律，闡述了在加載的彈性范圍內(nèi)應(yīng)和應(yīng)變成比例關(guān)系（材料卸載后能夠恢復(fù)到原來的尺寸）。

In the actual plotting of the curve, the proportionality limit is obtained at a slightly lower value of the load than the elastic limit.在曲線繪制中，載荷的比例極限值比彈性極限值稍低，This may be attributed to the time-lag in the regaining of the original dimensions of the material.這可能由于材料恢復(fù)原尺寸時(shí)存在時(shí)間延遲。這種現(xiàn)象經(jīng)常出現(xiàn)在有色金屬中。

While iron and nickel exhibit clear ranges of elasticity, copper, zinc tin, etc, are found to be imperfectly elastic even at relatively low values of stresses.當(dāng)鐵和鎳存在明顯的彈性范圍，銅，鋅，錫等，即使在相對低的應(yīng)力下也表現(xiàn)為不完全彈性。

Actually the elastic limit is distinguishable from the proportionality limit more clearly depending upon the sensitivity of the measuring instrument.實(shí)際上彈性極限和比例極限可以區(qū)分的更清晰，依靠測試儀器的精確性。

When the load is increased beyond the elastic limit, plastic deformation starts.當(dāng)在超過了彈性極限載荷時(shí)會產(chǎn)生塑性變形。Simultaneously the specimen gets work-hardened.同時(shí)試件會發(fā)生加工硬化。

A point is reached when the deformation starts to occur more rapidly than the increasing load.到達(dá)某點(diǎn)后變形的速度要比載荷增加的速度快一些。This point is called the yield point Q.這一點(diǎn)叫做屈服極限點(diǎn)（Q）。

the metal which was resisting the load till then, starts to deform somewhat rapidly, i.e., yield.一當(dāng)?shù)竭_(dá)屈服極限后開始一直在抵抗載荷的金屬開始迅速地發(fā)生形變也就是屈服。

The yield stress is called yield limit.屈服應(yīng)力叫做屈服極限。

The elongation of the specimen continues from Q to S and then to T.試件的延伸率從Q到S再到T持續(xù)地延長。

The stress-strain relation in this plastic flow period is indicated by the portion QRST of the curve.在這個(gè)塑性流動期間的應(yīng)力-應(yīng)變關(guān)系表示為曲線上的QRST段。

At T the specimen breaks, and this load is called the breaking load.在T點(diǎn)試件斷裂，此時(shí)的載荷稱為斷裂載荷。

The value of the maximum load S divided by the original cross-sectional area of the specimen is referred to as the ultimate tensile strength of the metal or simply the tensile strength.最大載荷值S除以試件的橫截面積為金屬的最大拉伸強(qiáng)度或簡單地稱為拉伸強(qiáng)度。

Logically speaking , once the elastic limit is exceeded, the metal should start to yield, and finally break, without any increase in the value of stress.邏輯上來說，一旦超過彈性極限，金屬應(yīng)該開始屈服直至最后斷裂，在應(yīng)力值上應(yīng)該沒有增加。

But the curve records an increased stress even after the elastic limit is exceeded.但是實(shí)際的曲線卻記錄了在超過彈性極限后的增加了的應(yīng)力。

Two reasons can be given for this behavior:

1.the strain hardening of the material;

2.the diminishing cross-sectional area of the specimen, suffered on account of the plastic deformation.這種現(xiàn)象的發(fā)生可能有兩種原因。1.材料的應(yīng)變強(qiáng)化。

2.由于塑性變形引起的試件橫截面積的縮小。

The more plastic deformation the metal undergoes, the harder it becomes, due to work-hardening.由于加工硬化,金屬在發(fā)生塑性變形時(shí)會變得越來越硬。

The more the metal gets elongated the more its diameter(and hence, cross-sectional area)is decreased.金屬拉伸越長它的直徑越小。

This continues until the point S is reached.這種現(xiàn)象一直持續(xù)到曲線上的S點(diǎn)。

After S, the rate at which the reduction in area takes place, exceeds the rate at which the stress increases.超過S點(diǎn)后,面積減少的速度超過了應(yīng)力增加的速度。

Strain becomes so high that the reduction in area begins to produce a localized effect at some point.應(yīng)變變得很大,面積的減少在某些點(diǎn)產(chǎn)生了局部效應(yīng)。

This is called necking.這種效應(yīng)稱為頸縮。

Reduction in cross-sectional area takes place very rapidly;so rapidly that the load value actully drops.This is indicated by ST.Failure occurs at this point T.橫截面積減小的速度非?？飒ひ灾劣趯?shí)際上載荷降低。

Then percentage elongation and reduction in area indicate the ductility or plasticity of the material: 伸長率和面積減少率表示了材料的延展性: ?LLδ=?100% L?AAΨ=?100% A0000Where Land L0 are the original and the final length of the specimen;A and A are the original and the final cross-sectional area.0其中，L0和 L為試樣的原始和最終的長度；A0 和A為最初的和最后的橫截面積。

第五篇：科技英語翻譯第三四章

3.1 名詞的譯法 第1節(jié) 翻譯練習(xí)1 In an unusual application, this organization uses a fingerprint scanner to monitor the comings and goings of its residents.A capacitor is used to eliminate sparking when a circuit containing inductance is suddenly opened.一個(gè)不同尋常的用途是：這個(gè)機(jī)構(gòu)使用指紋掃描器監(jiān)視居住人員的進(jìn)出。當(dāng)含有電感的電路突然斷開時(shí)，可用電容器消除火花。第1節(jié) 翻譯練習(xí)2 The comparison reveals that the error is due to aliasing.The scans confirmed that the subjects’ brains dealt with words in ways that contradict one hoary old idea.The latest research with radioactive isotopes has shown that this assumption is quite wrong.比較結(jié)果表明，誤差是由于名稱不同而造成的。

掃描結(jié)果證實(shí)，受試者的大腦處理詞的方式同一種古老的舊觀念不一致。對放射性同位素的最新研究結(jié)果表明，這種設(shè)想是完全錯(cuò)誤的。

Metals differ in the ease with which they give up electrons and enter into chemical combination.Internal-shoe drum brakes provide better protection from water and dust.People on earth are protected from the dangerous ultraviolet radiation of the sun by a layer or ozone that spans the planet and absorbs the radiation.各種金屬放出電子和參與化學(xué)反應(yīng)的難易程度不一。內(nèi)蹄式鼓形制動器的防水、防塵性能比較好。

地球上的人們受到包圍著地球并能吸收輻射的一層臭氧層的保護(hù)，從而免受危險(xiǎn)的太陽紫外線輻射的傷害。

According to the molecular theory the temperature of an object depends on the average speed of its molecules.Effectiveness of temperature control depends upon the amount of lubricant supplied, the ambient temperature, and the external cooling.根據(jù)分子理論的原理，物體的溫度取決于其分子的平均速度。

溫度控制的效果取決于潤滑劑的用量、環(huán)境溫度以及外部的冷卻設(shè)施。第1節(jié) 翻譯練習(xí)3 Particular attention should be given to hoses to ensure that chafing does not occur.The primary concern of electrical engineering is the doing of work by the delivery of energy.Gene piracy is not new.All plants and animals need carbon for growth.要特別注意軟管，保證沒有擦傷。竊取基因不是新鮮事。

電工學(xué)主要關(guān)注的是通過輸送能量做功的情況。所有動植物均需要碳才能生長。第1節(jié) 翻譯練習(xí)4 The experiment was a success.Semiconductor devices can perform a variety of control function in electronic equipment.這個(gè)試驗(yàn)是成功的。

半導(dǎo)體在電子設(shè)備中能起各種各樣的控制作用。3.2 冠詞的譯法 第2節(jié) 翻譯練習(xí)1 A polymer is a substance of high molecular weight.Being a good insulator, rubber is often used in cables.The patient was administered the mixture twice a week.These machines may be oiled once or twice a month.聚合物是一種高分子的物質(zhì)。這種混合劑病人每周服用兩次。

橡膠是一種良好的絕緣體，所以經(jīng)常使用在電纜上。這些機(jī)器每個(gè)月可以加一次或兩次油。第2節(jié) 翻譯練習(xí)2 A bearing can be defined as a member specifically designed to support moving machine components.Use a transformer and power at low voltage can be changed into power at high voltage.An object at rest has no kinetic energy, its velocity being zero.軸承可以定義為一種專門用于支撐運(yùn)動著的機(jī)器零件的構(gòu)件。靜止的物體沒有動能，因?yàn)樗乃俣葹榱?。使用變壓器可將低壓電轉(zhuǎn)變?yōu)楦邏弘?。?節(jié) 翻譯練習(xí)3 作為固定詞組時(shí)的省譯： on a large scale a majority of a wealth of as a result 結(jié)果，因此 大規(guī)模地 大多數(shù)的 大量的

第2節(jié) 翻譯練習(xí)4 The machine is intended for grinding the top and bottom surfaces of tungsten carbide tips.The mechanism has been termed cumulative feedback inhibition.該機(jī)床是供磨削硬質(zhì)合金刀片上下表面用的。這種機(jī)制就叫做累加反饋抑制。第2節(jié) 翻譯練習(xí)5 The basic job of the computer is the processing of information.The main effect is to raise the fundamental slosh mode frequency.計(jì)算機(jī)的基本任務(wù)是處理信息。主要作用在于提高基本的晃動頻率。第3章 總復(fù)習(xí)題

Other factors affect the configuration of the total system.In normal flight the hatch doors fair into the fuselage.Energy can neither be created, nor destroyed by any means known to man.另一些因素則將影響整個(gè)系統(tǒng)的結(jié)構(gòu)。飛行正常時(shí)，艙門與機(jī)身平整貼合。

用人們已知的方法，既不能創(chuàng)造能量也不能消滅能量。It is customary to refer to design levels as high or low on component complexity.The main economy of the system stems from the ability to move cars in a continuous train without uncoupling.He is a stranger to the operation of the electronic computer.他對電子計(jì)算機(jī)的操作是陌生的。

習(xí)慣上根據(jù)部件的復(fù)雜程度把設(shè)計(jì)級稱為高設(shè)計(jì)級和低設(shè)計(jì)級。

此系統(tǒng)的主要經(jīng)濟(jì)之處在于它能移動列車的車廂而不必將它們脫鉤分開。A key element in system capacity planning is the financial cost of performance.The assembler can expand the key words in the assembly code into their full instruction set.The flame does not touch the flask directly.這種匯編程序能把匯編碼中的關(guān)鍵字?jǐn)U展成完整的指令集。系統(tǒng)能力計(jì)劃中關(guān)鍵因素是性能的金融成本。火焰沒有直接接觸燒瓶。

The study of the strength of solids involves the study of the defects in the crystalline structure.The problem was solved by the provision of a compensating jet.The rusting of iron is the slow chemical combination of the elements iron and oxygen in moist atmosphere.研究固體的強(qiáng)度，就必須研究晶體結(jié)構(gòu)中的缺陷。鐵生銹是鐵元素和氧元素在濕空氣中緩慢化合的現(xiàn)象。通過安裝一個(gè)補(bǔ)償噴嘴，解決了這個(gè)問題。

The decay of organic matter is a slow oxidation by oxygen in the air.In order to improve a certain kind of battery, Edison spent almost ten years and made nearly 50,000 experiments.有機(jī)物的腐爛是空氣中的氧引起的一種緩慢氧化過程。

為了改善一種電池的性能，愛迪生花了差不多十年時(shí)間，做了近50000次試驗(yàn)。4.1 代詞的一般譯法 第1節(jié) 翻譯練習(xí)1 In this cell the light incident on the sensitive surface of the cell causes the photo-electric emission of electrons from the surface, and these electrons are attracted to the other electrode.The owl can hear a mouse chewing and fly down on it, even though it is hidden from sight under a pile of leaves.在這種電池中，照在電池光敏表面光電效應(yīng)而發(fā)射電子，而這些電子被吸引到另一電極。即使老鼠躲藏在一堆葉子下看不見的地方，貓頭鷹也能聽見老鼠咀嚼的聲音而飛下來襲擊它。This might be compared with the mumble of wavelengths of sound that go to make up ordinary noise.這可以與雜亂的聲波相比，一般的噪音就是由這種雜亂的聲波組成的。

第1節(jié) 翻譯練習(xí)2 Drawing electrons away from the atom causes it to have a net positive electric charge.Each crystal should have a shape as much like that of the other crystals as possible.將電子與原子分離會使原子帶上純凈正電荷。每一結(jié)晶的形狀應(yīng)與其他結(jié)晶的形狀盡可能相似。第1節(jié) 翻譯練習(xí)3 Every element retains its identity no matter how it is finely divided.Astronomers can estimate the size and brightness of a star by its color.每種元素不論分得怎樣細(xì)小，它仍保持其特征。

天文學(xué)家根據(jù)恒星的顏色可以估計(jì)它的大小和亮度。第1節(jié) 翻譯練習(xí)4 Many processes have already been proposed, and one possible future process is a smelting reduction.It is possible to work backward from the known strength and determine what factor of safety was used.Each is a solid sphere with a metallic core surrounded by silicate shells.我們能夠由已知的強(qiáng)度反過來求出所用的安全系數(shù)。

它們每一顆都是由硅酸鹽外殼包圍著金屬內(nèi)核的固態(tài)球體。

人們已經(jīng)提出了很多方法，未來可能的選擇之一就是熔融還原法。第1節(jié) 翻譯練習(xí)5 In this chapter our task is to find out what the air is made of.Today we have a fairly clear idea of what goes on inside of atom.Practically all of the heat energy received by the earth comes from the sun.現(xiàn)在我們對原子內(nèi)部的情況已相當(dāng)清楚了。地球所得到的熱能幾乎都來自于太陽。

在這一章中，我們的任務(wù)是弄清空氣的構(gòu)成成分。4.2 人稱代詞的譯法 第2節(jié) 翻譯練習(xí)1 You can decide what resolution and compression level is best for your output.We’ll do everything possible to improve the supply of electricity.You can find the density of a body providing you know its mass and volume.We must be very careful to avoid trying to express energy in terms of power units.我們將盡一切努力來改善電力供應(yīng)。

只要知道物體的質(zhì)量和體積，就可求出物體的密度。你可以決定哪種溶解和壓縮程度對成品最好。必須注意避免用功率單位表示能量。第2節(jié) 翻譯練習(xí)2 It may require the taking of a large sample as in macro analysis.If an atom contains three protons, it must have three electrons to be electrically neutral.如果一個(gè)原子有三個(gè)質(zhì)子，這個(gè)原子必然有三個(gè)電子來使其呈電中性。它可能要求像宏觀分析中那樣采用大的樣本。4.3 形容詞性物主代詞的譯法 第3節(jié) 翻譯練習(xí)1 The density of anything is its mass per unit volume.Each substance shows an individual structure of its own.One of the drawbacks of the early lasers was their inability to operate continuously.每一種物質(zhì)都顯示出它自己的獨(dú)特結(jié)構(gòu)。任何物體的密度是它的每單位體積的質(zhì)量。早期激光器的缺點(diǎn)之一是它們不能連續(xù)地工作。第3節(jié) 翻譯練習(xí)2 In their workshop there is no one who understands how a computer uses its tubes.Transistors are more advantageous to vacuum tubes for their being small and light.The transformer cannot be called a machine because of its having no moving parts.晶體管優(yōu)于真空管，因?yàn)樗叽缧?、重量輕。

在他們車間，無人能理解計(jì)算機(jī)是怎樣使用其電子管的。變壓器不能稱為機(jī)器，因?yàn)樗鼪]有轉(zhuǎn)動的部件。第3節(jié) 翻譯練習(xí)3 According to their ability to conduct electric current, all materials may be classified into three major categories: conductors, semiconductors and insulators.You shouldn’t have touched the wire with your wet hands.你不該用濕手觸摸導(dǎo)線。

根據(jù)導(dǎo)電的性能不同，所有的材料可分為三大類：導(dǎo)體、半導(dǎo)體和絕緣體。第3節(jié) 翻譯練習(xí)4 Heating semiconductors means increasing their conductivity.Triangles can be classified according to their angles or the relative lengths of their sides.According to their composition, these raw materials may be separated into three groups.The brain has its managing system.三角形可按照其角度或其相對邊長來分類。

根據(jù)這些原材料的構(gòu)成成分，它們可以分為三種類型。加熱半導(dǎo)體就會增加其導(dǎo)電率。大腦有自己的管理系統(tǒng)。4.4 指示代詞的譯法 第4節(jié) 翻譯練習(xí)1 All atoms, except those of hydrogen, contain one or more neutrons in the nucleus.The speed of the object approaches that of light.The geometry of the test specimens differs from the geometry of those used in tension tests.所用試件的形狀和尺寸與拉伸試驗(yàn)的試件不同。除了氫原子外，所有的原子都有一個(gè)或幾個(gè)中子。該物體的速度接近光速。第4節(jié) 翻譯練習(xí)2 It diffracts the diffracted beam and this means that it generates an inverse transform.Heat is a form of energy and that is known to all of us.They used the transformers of poor quality, and this caused the whole power supply system break down.他們用了一批劣質(zhì)的變壓器，使得整個(gè)供電系統(tǒng)陷于癱瘓。熱是能的一種形式，這是大家都知道的。

它對衍射光束發(fā)生衍射，這意味著它產(chǎn)生了一個(gè)逆變換。第4節(jié) 翻譯練習(xí)3 This is a simple criterion that guarantees the existence of such a representation.The percentage of such cases among surgical patients can be determined in the following manner.在接受手術(shù)的病人中，這樣的病例所占的百分比可用下述方法確定。這是確保這種等值表達(dá)式存在的一個(gè)簡單標(biāo)準(zhǔn)。第4節(jié) 翻譯練習(xí)4 As a rule solids and liquids expand when heated, water does the same except near its freezing point.The same is true when an alternating voltage is applied to a resistance.按照固體和液體遇熱膨脹的原理，水除了接近其冰點(diǎn)的情況之外也是如此。當(dāng)交流電壓加在電阻上時(shí)，情況也是一樣的。

第4節(jié) 翻譯練習(xí)5 All motion in this universe is the form of successively rising and falling.Series do have the advantage of increasing resistance to reduce current when this is desirable.串聯(lián)電路的確有這樣的優(yōu)點(diǎn)：在需要時(shí)可以增加電阻來減少電流。宇宙內(nèi)的一切運(yùn)動，均處在連續(xù)上升和下降的狀態(tài)中。4.5 不定代詞的譯法 第5節(jié) 翻譯練習(xí)1 All these elements can be used in semiconductor manufacture.All transformers and electric machinery use magnetic material.All the shafts were cut from heavy planks of wood.所有的變壓器和電機(jī)都使用磁性材料。在半導(dǎo)體生產(chǎn)中，所有這些元件都能用上。箭桿都是用厚木板削制而成的。

Almost all who die of AIDS actually die of starvation.All the currents at node were not to add up to zero.Not all the energy from an antenna is radiated in the main beam.Not all people who test positive for the AIDS antibody get the disease AIDS.幾乎所有喪命愛滋病的患者都是死于饑餓。并非所有節(jié)點(diǎn)上的電流總和為零。天線能量并不都是由主波束輻射的。

并不是所有的愛滋病抗體試驗(yàn)為陽性的人都患有愛滋病。第5節(jié) 翻譯練習(xí)2 The equipment will compensate for any dimensional variations caused by wheel wear.Any portion of the flight control system may be readily removed in any sequence by the removal of attaching bolts and nuts.Which, if any, of the three statements below are false? 拆卸了原裝的螺釘及螺母，便可很快地按任意順序拆除飛機(jī)控制系統(tǒng)的任何部分。該裝置對砂輪磨損引起的任何尺寸誤差給予補(bǔ)償。下面三種說法中如果有錯(cuò)，那么是其中的哪一種？

What, if any, effect do you feel the imports of Canadian gas will have on the American producer? There are few, if any, of them know the construction of the transformer.你覺得進(jìn)口加拿大的天然氣對美國的生產(chǎn)者可能產(chǎn)生什么影響嗎？ 他們當(dāng)中幾乎沒人懂得變壓器的結(jié)構(gòu)。第5節(jié) 翻譯練習(xí)3 Both alternatives are presented on the screen.Velocity is a vector quantity involving both magnitude and direction.速度是一種矢量，既有大小，又有方向。兩種選擇都在屏幕上顯示出來了。第5節(jié) 翻譯練習(xí)4 Each of the bits has a different optimum cutting speed.There are many types of efficient water pumps, each designed to meet a specific need.Every element, no matter how it is finely divided, retains its identity.效率高的水泵有多種類型，每一種都用來滿足某個(gè)特定的需要。每個(gè)鉆頭都有一個(gè)不同的最佳切割速度。

每種元素不論分得怎樣細(xì)小，仍保持該元素的特征。One half of the medium was renewed every three days.It has an error rate of one or two words in every hundred.Not every minute difference is noted.每三天更換一半溶劑。

誤差率是每百字有一兩個(gè)錯(cuò)誤。

并非每一個(gè)細(xì)微的差別都被注意到了。第5節(jié) 翻譯練習(xí)5 Without electricity neither machine could be stared.I believe either method will do.我看兩種方法中的任何一種都行。沒有電，這兩臺機(jī)器都開動不了。第5節(jié) 翻譯練習(xí)6 Sometimes one finds in fossil stones the imprint of a leaf.The last sound to reach the receiving ship is the one that hits the basement.Neutrinos from a subsidiary decay process are the ones to be detected.傳到接收船上的最后的聲音就是碰到底層的聲音。有時(shí)人們能在化石里發(fā)現(xiàn)一片樹葉的痕跡。有待探測的中微子來自次要的衰變過程。

Driving machines are always the opposite of driven ones.One of the most successful methods of achieving this depends on the use of fluidization.One of the uses of the triode is that it can amplify.主動機(jī)和從動機(jī)總是相反的。

達(dá)到這一目的的最成功的方法之一就是采用流化技術(shù)。三極管的用途之一是放大。

Ones who make the decisions on what went into the system are programmers.Ones who claim ECT is both effective and safe, in fact, cannot prove it.There are two 300MW thermal power units in this power plant.One is made in China;the other is imported from Germany.決定要把什么寫進(jìn)系統(tǒng)的人是專業(yè)編程人員。

那些宣稱電痙攣療法既有效又安全的人，實(shí)際上并無法證明他們的觀點(diǎn)。

這家電廠有兩臺30千瓦火力發(fā)電機(jī)組，一臺是國產(chǎn)的，另一臺是從德國進(jìn)口的。

There are two kinds of electric currents.One is the direct current;the other is the alternating current.電流有兩種，一種是直流電流，另一種是交流電流。第5節(jié) 翻譯練習(xí)7 This chemical is poisonous.Others are poisonous, too.Some parts require a hard, tough metal and others may be made of softer metals.The coolant serves no other purpose than to remove excess heat.Some atomic nuclei undergo spontaneous disintegration while others do not.冷卻劑除了排除多余的熱以外沒有任何其他用處。這些化學(xué)制品有毒，別的化學(xué)制品也有毒。有些零件需要由硬的韌性金屬制成，而有些則可由軟的金屬制成。有的原子核會同時(shí)裂變，而另外一些卻不會。第5節(jié) 翻譯練習(xí)8 Another method is available to increase the system capacity.Heat is always being transferred in one way or another, where there is any difference in temperature.凡有溫差的地方，熱都會以這樣或那樣的方式傳輸。還有另一種可增加系統(tǒng)容量的方法。第5節(jié) 翻譯練習(xí)9 Some metals burn more readily than others.To specify a distance, we must use some unit of length.When an object is warmer than the surrounding region, it loses some of its heat by radiation.The particles require some a day to reach the earth.為了確定距離，我們必須使用某種長度單位。有些金屬比另一些金屬更容易燃燒。

當(dāng)一個(gè)物體比周圍環(huán)境熱時(shí)，該物體會通過輻射失去它的一些熱量。這些粒子大約需要一天的時(shí)間才能到達(dá)地球。4.6 it及其句型的譯法 第6節(jié) 翻譯練習(xí)1 It moves or rotates by a fixed amount each time an electrical pulse is applied to it.To help avoid information overload, it(virtual convergence)will do this intelligently.The earth rotates as it travels through space.As current flows through a conductor, it sets up a magnetic field.為了避免信息過載，它（虛擬連接）將會智能化地進(jìn)行操作。對它每加一個(gè)電脈沖，它就移動或旋轉(zhuǎn)一個(gè)固定的量。地球在空間運(yùn)行時(shí)，它還要自轉(zhuǎn)。電流通過導(dǎo)體，便產(chǎn)生磁場。第6節(jié) 翻譯練習(xí)2 It is a $12-billion industry whose factories, numbering in the hundreds, are found all over the world.It is twenty meters in height.那個(gè)行業(yè)資金達(dá)120億美元，工廠有上千家，遍布世界各地。高度為20米。第6節(jié) 翻譯練習(xí)3 It is very far to the airport.It is raining hard.到機(jī)場很遠(yuǎn)。雨下得很大。

第6節(jié) 翻譯練習(xí)4 It is recommended that the screw be used to increase accuracy of measurement.By using a laser, it is possible to throw very large and very clear television pictures on to a screen.It was pointed out that while the lead obtained from the disintegration of radium possessed all the characteristics of ordinary lead, it differed from it in atomic weight.使用激光器，可以將很大很清晰的電視圖像投射到屏幕上。建議使用螺桿調(diào)節(jié)，以提高測量的精確度。

前已指出，雖然由鐳蛻變而獲得的鉛具有普通鉛的一切特性，但其原子量與普通鉛不同。第6節(jié) 翻譯練習(xí)5 It necessitates careful design of the apparatus to get rid of the heat.It is unknown when to begin to make transportable transformers.It is interesting to compare the energy needed to place a satellite in orbit with the energy that would be required to cause it to escape.什么時(shí)候開始制造移動式變壓器還不知道。除熱需要對設(shè)備進(jìn)行仔細(xì)設(shè)計(jì)。

把一顆衛(wèi)星送入軌道所需的能量和使衛(wèi)星脫離地球所需要的能量進(jìn)行比較是很有意思的。第6節(jié) 翻譯練習(xí)6 It used to be thought that when you see a word and speak it, several stages of processing are involved.It must be remembered that the condition may be silent until haematemesis, melaena or perforation occurs.It is known that electronic computers play an important part in science and technology.大家必須記住，在嘔血、黑便，或穿孔發(fā)生之前，該病可能無癥狀。過去人們常常認(rèn)為一個(gè)詞從看見到念出來包括好幾個(gè)處理階段。我們知道，電子計(jì)算機(jī)在科學(xué)和技術(shù)方面起著重要作用。第6節(jié) 翻譯練習(xí)7 It follows that any form of preheat adds to the welder’s difficulties and causes discomfort, particularly when welding at high preheat temperature levels inside vessels.It can be concluded that temperatures on the surface of Venus is too hot for life as known on earth.It had been calculated that actual error probability for the value was of the order of 0.5 percent.由此可見，任何形式的預(yù)熱都會增加焊工的困難，使他們身感不適，在容器內(nèi)高溫預(yù)熱下施焊時(shí)尤其如此。

可以斷定，金星表面的溫度過熱，地球上的生物是不能適應(yīng)的。據(jù)計(jì)算，這個(gè)數(shù)值的實(shí)際誤差概率約為0.5%。第6節(jié) 翻譯練習(xí)8 It makes no difference when inducing an e.m.f., which moves, the coil or the magnet.It is essential that the body of the machine is effectively earthed.在感應(yīng)出電動勢時(shí)，是線圈運(yùn)動還是磁鐵運(yùn)動，這沒有區(qū)別。這機(jī)器的機(jī)身必須有效接地，這一點(diǎn)十分重要。第6節(jié) 翻譯練習(xí)9 The heating effect makes it possible to produce the light.We find it possible to transform a.c.into d.c.by using a rectifier.We think it true that the human body is also a good conductor.熱效應(yīng)使產(chǎn)生光成為可能。

我們發(fā)現(xiàn)能用整流器將交流電變成直流電。

人體也是一種良好的導(dǎo)體，我們認(rèn)為這點(diǎn)是正確的。第6節(jié) 翻譯練習(xí)10 It is the voltmeter which we use to measure the voltage.It is through this interface that the substation operator must control and monitor the entire substation.It was not until I came in that he began to repair the old generator.我們用來測量電壓的就是伏特計(jì)。

變電站運(yùn)行人員正是通過這個(gè)界面控制和監(jiān)視整個(gè)變電站的。直到我進(jìn)來，他才開始修理那臺老式發(fā)電機(jī)。

It was not until the 19th century that heat was considered as a form of energy.直到19世紀(jì)，熱才被認(rèn)為是能的一種形式。第4章 總復(fù)習(xí)題

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

不論物體的形狀如何復(fù)雜，人們均可求出它的體積。要求輸送的電能越多，就得使電壓升得越高。機(jī)器人最具人性化的特點(diǎn)就是它的機(jī)械臂。

In our studies of the implications for the First Law, we were able to see the importance of the distinction between state and path functions.The first job of an electron tube is to get the electrons apart from their nuclei.That type of turbine usually rotates at a very low speed.那種汽輪機(jī)通常以非常低的速度運(yùn)轉(zhuǎn)。

我們研究第一定律時(shí)，可以明白區(qū)分狀態(tài)函數(shù)和路徑函數(shù)的重要性。電子管的第一項(xiàng)工作就是使電子與其原子核分開。

Small objects such as dust particles and water droplets fall only small distances before losing most of their acceleration.The same has happened to the central control system.There’s hardly any room for any impurities in such a microfiber.中心控制系統(tǒng)也發(fā)生過同樣的事故。

小物體，比如塵粒和水珠，僅僅下落了一小段距離后便失去了其大部分的加速度。在這種微纖維中，雜質(zhì)幾乎沒有存在的可能。

His instances were Lennard and Stark, both of them were Nobel laureates but later became fervent followers of Hitler.The primacy function of a regulator is to supply constant pressure to each device.The best use of these equations is in checking the theoretical analyses using the other approaches.他舉出勒納德及史塔克為例子。這兩個(gè)人都得過諾貝爾獎，但后來卻成了狂熱的希特勒信徒。這些方程式最大的用處是可對采用了其他方法的理論分析進(jìn)行檢驗(yàn)。調(diào)節(jié)器的基本功能是給每個(gè)裝置提供穩(wěn)定的電壓。

It is desirable to characterize electrical noise as accurately as possible.It is known that local weather can be affected within a few days by meteorological conditions thousands of miles away from here.需要盡可能準(zhǔn)確地表征電噪音。

我們知道，當(dāng)?shù)氐奶鞖庠趲滋靸?nèi)會受到幾千英里以外地區(qū)氣象狀況的影響。