基础会计英文翻译
基础会计学 Fundamental Accounting
课程概述：
“基础会计学”是财务管理专业和经济学专业的专业课程，学习好该课程可为学生学习后续课程及相关其他专业课程奠定良好基础。该课程主要对基础会计学的基础知识作了介绍，具体内容包括借贷复式记账法与会计业务循环、企业基本经济业务的核算、制造业企业主要经济业务的核算、账务处理程序、会计核算组织与规范等。
Brief Introduction:
The courseFundamental Accounting is a major required course for the undergraduates majoring in financial management and economic，mastering this course can help the students lay the solidfoundation oflearning the latter courses and other relevant major subjects.The course mainly introduces the basic accountingknowledge of the fundamental accounting, which includes debit-credit double entry bookkeeping, accounting cycle,checking of basic economic business in
enterprises,checking of main economic business inmanufacturing,账务处理程序、会计核算组织与规范这两个是在不会。
课程目标：
1.掌握会计核算的基本理论，基本方法
2.掌握会计核算的组织程序，会计核算的载体。
3.掌握借贷复式记账法的原理和方法
4.掌握会计凭证
1.Master the fundamental methods and theories of accountingverification.
2.Master the procedure and the of accounting
3.Master the theories and methods of debit-credit double entry bookkeeping.
4.Master accounting documents.
参考教材：
任永平《基础会计学》立信会计出版社，2010年3月出版Reference Book:
RenYongping,Ed. Mar. 2010, FundamentalAccounting,
Lixin Accounting Publishing Press.
基础英语(综合教程)2课后句子翻译
Unit1： 1.那部关于古代战争的电影采用了先进的技术，令观众仿佛身临其境。（illusion）Thanks to modern technology, the film about that ancient battle gives the audience the illusion of being on the battlefield themselves. 2.在那场大火中，整个古城毁于一旦，但是这块石碑却幸运地保存了下来。（devastate）That ancient city was devastated by the fire, but fortunately the stone tablet survived. 3.他们看了那段录像，听了那位妇女的讲述，心里充满了对那位地震孤儿的同情。（fill with）The videotape and the story by the woman filled them with sympathy for the child who had become an orphan in the earthquake. 4.那场大地震中，我们听到过太多太多教师的事迹，他们拒绝离开学生自己逃生，献出了 自己的生命。（leave behind） In that earthquake, we heard many stories of teachers who had refused to leave their students behind and laid down their lives. 5.豫园的建造始于1558年，但由于资金短缺时建时停，1578年才建成。（off and on）The construction of the Yu Yuan Garden began in 1558, but it was not completed until 1578 because building went off and on for lack of money. 6.1980年我遇到她时，她刚从国外读完硕士回来。（meet up with） In 1980, when I met up with her, she had just returned from abroad with a master’s degree. 7.这是我第一次来纽约，但我还是设法找到了那家小公司。（find one’s way to） It was my first visit to New York, but I managed to find my way to the little firm. 8.在电影界要达到顶峰时非常困难的，但是作为一名导演谢晋做到了。（make it） It is hard to make it to the top in the movie industry, but as a director Xie Jin did it. U2： 1.如今许多爱慕虚荣的年轻人，尽管还不富裕，但却迷上了漂亮的小汽车。（vain, be obsessed with） Many vain young people are obsessed with fancy cars despite the fact that they are not rich enough to afford them. 2.当他的婚外恋被妻子发现后，他们的婚姻终于破裂了。（affair, fall apart） Their marriage finally fell apart when his affair with another woman was found out by his wife. 3.那位艺术家为了获得创作的灵感，在农村住了三年，放弃了生活上的许多享受。 （inspiration, deny oneself something） For artistic inspiration, the artist lived in the country for three years, where he denied himself
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一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
英语翻译基础期末复习完整
《英语翻译基础》期末复习 13年12月 题型： 一、选择题（每小题2分，共20分） Section A; 选择译文中最符合原文意思的选项（考查翻译实践能力） Section B: 关于翻译理论知识的题目 二、改译句子。（每小题2分，共10分） 三、翻译句子。（每小题3分，共15分） 四、篇章翻译（每小题40分，共40分） 五、案例分析题（每小题15分，共15分） 注意：本门课程为：“闭卷（只允许考生带一本正规英汉词典参加考试，不得携带除此之外的任何查字工具。） I、Multiple Choice Questions (20 points, 2 points each) A : Directions : This part consists of five sentences, each followed by four different versions marked A, B, C and D. Choose the one that is the closest equivalent of the original in terms of meaning and expressiveness. 1. I prefer driving to being driven. B A. 我喜欢开车，不喜欢别人开车。 B. 我喜欢开车，不喜欢坐车。 C. 我开车比被开车更喜欢。 D. 我喜欢开车，也喜欢被开车。 2. She had deprived herself of the advice of all but yesmen. C A．她丧失了除了唯唯诺诺的人之外的所有人的劝告。 B．她剥夺了自己的所有人的劝告，唯唯诺诺的人除外。 C．她喜欢唯唯诺诺的人，根本听不进所有其他人的劝告。 D．她剥夺了所有人的劝告，除了唯唯诺诺的人。 3．我第一次听她在晚上唱歌，她的歌声就深深地打动了我。B A．Because it was the first time I heard her sing at a party, her song moved me deeply. B. When I first heard her sing at a party, I was deeply moved. C. I first heard her singing a party, I was deeply moved. D. Because it was the first time I heard her sing at a party, her voice moved me deeply. 4.When it came to reading, they were as good as blind. B
会计科目英文词汇
中国注册会计师考试英文测试词汇整理 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference
基础英语2部分课后翻译
Unit1: 1)我们像在暖房里种花那样养孩子是错误的。我们必须让他们接触各种社会问题，因为不久他们就将作为公民来应对这些问题。 It is wrong to raise our children the way we grow flowers in the greenhouse. We must expose them to all social problems because very soon they will be dealing with them as responsible citizens. 2)随着时间的推移，我们不可避免地会越来越多地卷入国际事务。而冲突必然会发生，因为国家之间总有不同的观点和利益。 As time goes on we are inevitably going to get more and more involved in international affairs. And conflicts are sure to occur because there always exist different views and interests between nations. 3)我们为我们的成就而骄傲，我们有理由感到骄傲。但是我们永远不能变得狂妄，不然我们就会失去我们的朋友。 We are proud of our accomplishments, and we have reason to be. But we must never become arrogant. Otherwise we will lose our friends. 4)信息现在唾手可得。一个普通的电脑就能储存一个普通图书馆的信息。 Information is now easily available. An average computer can store the information of a small library 5)那家建筑公司没有资格操作这个项目。他们没有任何法律文件能证明他们具备必要的专门技术。 That construction company is not qualified to handle the project. They do not have any legal document to certify that they have the necessary expertise. We must find a company that specializes in building theatres. 6)这些智囊团不作决策。他们力图提出一些对决策者十分有用的新主意和深刻的分析。 These think tanks do not make decisions. They are out to generate new ideas and penetrating analyses that will be extremely useful for decision makers. 7)国内生产总值不是一切的。如果人民的生活质量没有真正改善的话，我们国家就并不能说已经现代化了。 The growth of GDP is not everything. Our country cannot be said to have been modernized unless the quality of our people’s lives is really improved. 8)虽然那时候我们在很多方面都很困难，但作为孩子我们仍然很幸福，因为有干净的空气、水；江河湖泊里有很多鱼、螃蟹、黄 鳝；田野里有花，有树，有鸟。 Poor as we were in many ways at that time, we were still quite happy as children, for there was clean air, clean water, a lot of fish, crabs and eels in the rivers, lakes, and ponds, and a lot of flowers, trees and birds in the fields. 9)只要给某一个人或某一群人以绝对权力，那这个人或这一群人就肯定会滥用权力，因为正如阿克顿勋爵所说，“权力使人腐败， 绝对权力绝对使人腐败。” Give absolute power to some individual or any particular group of people, and that person or group are sure to abuse that power because, just as Lord Acton says, “Power corrupts, and absolute power corrupts absolutely.” 10)在我们国家，传统上都认为，“万般皆下品，惟有读书高”。 Traditionally in our country school education was always said to be more important and useful compared with all other pursuits. Unit2: 11)我跟你说，从各方面考虑，当教师不失为一个好主意。事实上，我认为这个主意好极了。
会计科目英文缩写
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应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
英语专业基础英语1 1到10单元翻译
Unit 1 1.他为这次面试中可能面对的问题准备好了答案 He has prepared answers to the questions that he expects to confront during the interview. 2.他那悲惨的遭遇深深打动了我们，使我们几乎要哭出来。 His sad story touched us so deeply that we nearly cried. 3.他们俩沿着河边手挽着手散步，有说有笑，非常愉快。 The two of them are walking hand in hand, along the river bank, chatting, laughing, and looking happy. 4.他听到这令人激动的消息后，眼睛里涌出欢乐的泪水。 When he heard the exciting news, tears of joy welled up in his eyes. 5.上海人容易听懂苏州话，是因为上海话和苏州话有许多共同之处。 People from Shanghai can understand Suzhou dialect with ease, for shanghai dialect and suzhou dialect have much in common. 6.亨利和妻子正在研究能否在三年内买一幢新房子。 Henry and his wife are looking into the possibility of buying a new house within three years. 7.对女儿再三请求到国外去深造，他最终同意让步了。 He finally gave in to his daughter’s repeated requests to further her education abroad. 8.我们把所有的贵重物品都锁好了，然后才出去度假。 We locked all our valuables away before we went on holiday. 9.虽然咱们分手了，但我希望咱们依然是好朋友，像以前一样相互关心，互相帮助。Although we have parted from each other, I hope that we will retain good friends and that we will care for and help each other just as did in the past. 10.在紧急关头，军长召集全体军官开会，制定新的克敌战略战术。 At the critical moment, the army commander summoned all the officers to work out new strategies and tactics which make it possible to conquer the enemy. Unit 2 1.对不起，我迟到了，我刚才在开会脱不开身。 I’m sorry I am late; I was at a meeting and couldn’t get away. 2.在音乐会上，每当一位歌手唱完一首美妙动听的歌曲时，观众便高声喝彩表示赞赏。 At the concert whenever a singer finished singing a beautiful song, the audience would burst into loud cheers to show their appreciation. 3.她是个穿着时髦的人，总是穿时髦的衣服，但对饮食很少讲究。 As s stylish dresser, she is always wearing stylish clothes, but she seldom cares about what she eats or drinks 4.护士告诉我医生奇迹般的治好了你的心脏病。 The nurse tells me that the doctors have done wonders for your heart disease. 5.主席颁奖时赞美获奖者为人类做出了巨大贡献。 When awarding the prize, the chairman complimented the winner on his great contribution to mankind. 6.这个问题许多年使专家们迷惑不解。 This problem has bothered the experts for many years. 7.警察到达后，示威的人群逐渐散开了。
新准则会计科目英文翻译
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英语翻译基础考试大纲
全日制翻译硕士专业学位研究生入学考试 《英语翻译基础》（357）考试大纲(2016版) 一、考试目的 《英语翻译基础》是全日制翻译硕士专业学位研究生入学考试的基础课考试科目，其目的是考察考生的英汉互译实践能力是否达到进入MTI学习阶段的水平。 二、考试性质及范围 本考试是测试考生是否具备基础翻译能力的参照性水平考试。考试的范围包括MTI考生入学应具备的英语词汇量、语法知识以及英汉两种语言转换的基本技能。考试为3小时。 三、考试基本要求 1. 具备一定中外文化，以及政治、经济、法律等方面的背景知识。 2. 具备扎实的英汉两种语言的基本功。 3. 具备较强的英汉/ 汉英转换能力。 四、考试形式 本考试采取客观试题与主观试题相结合，单项技能测试与综合技能测试相结合的方法，强调考生的英汉/ 汉英转换能力。试题分类参见“考试内容一览表”。 五、考试内容 本考试包括二个部分：词语翻译和英汉互译。总分150分。 I. 词语翻译 1. 考试要求 要求考生准确翻译所给的中英文术语或专有名词（不需要解释）。 2. 题型 要求考生较为准确地写出所给30个汉/ 英术语、缩略语或专有名词的对应目的语。汉/ 英文各15个，每个1分，总分30分。
II. 英汉互译 1. 考试要求 要求应试者具备英汉互译的基本技巧和能力；初步了解中国和英语国家的社会、文化等背景知识；初步掌握科普类文本的翻译技巧；要求译文忠实原文，无明显误译、漏译；译文通顺，用词正确、表达基本无误；译文无明显语法错误；英译汉速度每小时250-350个英语单词，汉译英速度每小时300-400个汉字。 2. 题型 要求考生较为准确地翻译出所给的文章，英译汉为250-350个单词，汉译英为300-400个汉字，各占60分，总分120分。 《英语翻译基础》考试内容一览表
基础英语中英文翻译
两份报纸two copies of newspaper 一块肥皂a bar of soap 一件家具a piece of furniture 一把剪刀a pair of scissors 丢弃throw away 陷入困境get into trouble 工业产品industrial goods 农产品agriculture goods 一辈子一次性的收获a one-in-a-lifetime acquisition 没有出路的工作a dead-end job 付一大笔钱pay good money 过时be out of fashion 流行be in the fashion 批量生产mass-production 降低成本lower the cost 在起作用be at work 物美价廉的产品better quality products at good values 所得税income tax 投放市场put on the market 小批量in limited quantities 大量地in large quantities 要求ask for 下降go down
从商go into business 努力做某事strive to do sth. 医疗设备medical device 劣质产品inferior products 一条面包a loaf of bread 温和宽容的easy- going 人造丝artificial silk 假牙artificial teeth 对…有害be harmful to 警惕be on guard 认为某事当然take sth for granted 由…组成be composed of 一个中年妇女 a middle-aged women 一些性格开朗的女孩an open-minded girl 一个意志软弱的人 a weak-minded man 一个意志坚强的人 a strong-minded soldier 遭受suffer from 由于压力as a result of stress 警告信号warning signals 交通阻塞traffic jam 指出point out 逃离run away from 自杀commit suicide
会计科目英文翻译
-! 会计科目英文翻译 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves
中国会计科目的中英文对照
中国会计科目的中英文对照—负债类 二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable
应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest