专有名词的翻译
政治类专有名词翻译
一、政治类：1. 日益昌盛become increasingly prosperous2. 快速发展develop rapidly3. 隆重集会gather ceremoniously4. 热爱和平love peace5. 追求进步pursue progress6. 履行权利和义务perform the responsibilities and obligations7. 回顾奋斗历程review the course of struggle8. 展望伟大征程look into the great journey9. 充满信心和力量be filled with confidence and strength10. 必胜be bound to win11. 主张各国政府采取行动urge governments of all countries to take action12. 和平共处coexist peacefully13. 对内开放和对外开放open up both externally and internally14. 经历两个不同时期experience two different periods15. 战胜无数的困难overcome numerous difficulties16. 赢得一个又一个胜利win one victory after another17. 完全意识到be fully aware that18. 迈出重要的一步make an important step19. 采取各种措施adopt various measures20. 得出结论,告一段落draw ( arrive at, come to reach ) a conclusion21. 实现民族独立realize national independence22. 追求真理seek the truth23. 建立社会主义制度establish a socialist system24. 根除(防止,消除)腐败root out (prevent, eliminate) corruption25. 响应号召respond to the call26. 进入新时期enter a new period27. 实行新政策practice new policies28. 展现生机和活力display one’s vigor and vitality29. 增强综合国力enhance comprehensive(overall) national strength and和国际竟争力international competitiveness30. 进入世界先进行列edge into the advanced ranks in the world31. 解决温饱问题solve the problem of food and clothing32. 吸收各国文明的先进成果absorb what is advanced in other civilizations33. 与日俱增increase every day34. 实现夙愿fulfill the long-cherished wishes35. 必将实现be bound to come true36. 锻造一支人民军队forge a people’s army37. 建立巩固的国防build a strong national defense38. 进行和谈hold peace talks39. 修改法律amend the laws40. 在．．．中起（至关）play a major的(crucial, an important ) role in重要作用41. 对．．．做出重要(巨大)贡献make important (great, major )contributions to42. 遵循规则follow the principles43. 把理论和实际结合起来integrate theory with prac tice …44. 把．．．作为指导take… as the guide45. 缓和紧张状况ease the tension46. 高举伟大旗帜hold high the great banner47. 解决新问题resolve new problems48. 观察当今世界observe the present-day world49. 开拓前进open up new ways forward50. 增强凝聚力enhance the rally power51. 结束暴力，开始和平谈判end the violence and resume peace talks52. 进行战略性调整make strategic readjustment53. 开始生效go into effect / enter into force54. 就．．．接受妥协accept a compromise on55. 接受．．．的采访be interviewed by56. 把……看成社会公敌look upon … as a threat to society57. 把……捐给慈善机构donate …to charities58. 维护世界和平maintain world peace59. 摆脱贫穷落后get rid of poverty and backwardness60. 实现发展繁荣bring about development and prosperity61. 反对各种形式的恐怖主义be opposed to all forms of terrorism62. 宣布。
专有名词汉译英
专有名词英文翻译保险业The insurance industry保证重点支出Ensure funding for priority areas被兼并或挤掉annexed or forced out of business补发拖欠的养老金Clear up pension payments in arrears不良贷款Non—performing loan层层转包和违法分保Multi-level contracting and illegal subcontracting产值output value城乡信用社Credit Cooperative in both urban and rural areas城镇居民最低生活保障A minimum standard of living for city residents城镇职工医疗保险制度The system of medical insurance for urban workers抽样调查data from the sample survey出口信贷Export credit初步建立社会主义计划商品经济新体制。
to establish at a preliminary level a new system of socialist planned commodity economy.贷款质量Loan quality贷款质量五级分类办法The five-category assets classification for bank loans第二产业secondary industry第三产业tertiary industry第一产业primary industry独资企业wholly foreign owned/funded enterprise发电量electric energy production发挥市场的调节作用to give play to the regulatory role of the market发展过快excessive growth防范和化解金融风险Take precautions against and reduce financial risks防洪工程Flood-prevention project非法外汇交易Illegal foreign exchange transaction非公有成分non-public sectors非贸易收汇Foreign exchange earnings through non trade channels非银行金融机构Non-bank financial institutions费改税Transform administrative fees into taxes分配形式forms of distribution风险资金risk funds副业sideline production改革是社会主义制度的自我完善和自我发展。
中国专有名词翻译
1、中国意念词（Chinesenesses）八卦trigram阴、阳yin, yang道Dao（cf. logo）江湖（世界）the jianghu World （the traits’world）e.g. You can’t control everything in a traits’world. (人在江湖，身不由己)道Daoism（Taoism）上火excessive internal heat儒学Confucianism红学（《红楼梦》研究）redology世外桃源Shangri-la or Arcadia开放kaifang （Chinese openness to the outside world）大锅饭getting an equal share regardless of the work done伤痕文学scar literature or the literature of the wounded不搞一刀切no imposing uniformity on …合乎国情，顺乎民意to conform with the national conditions and the will of the peopl-e 乱摊派，乱收费imposition of arbitrary quotas and service charge铁交椅iron (lifetime) post’s; guaranteed leading post脱贫to shake off poverty; anti-poverty治则兴，乱则衰Order leads to prosperity and chaos to decline2 、中华民族的喜庆节日（Chinese Festivial）国庆节National Day中秋节Mid-Autumn Day/Festival 春节Spring Festival元宵节Lantern Festival儿童节Children’s Day端午节Dragon Boat Festival妇女节Women’s Day泼水节Water-Splashing Day教师节Teachers’Day五四青年节Youth Day。
中国专有名词的英语翻译
1. 素质教育：Quality Education2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient3. 保险业：the insurance industry4. 保证重点指出：ensure funding for priority areas5. 补发拖欠的养老金：clear up pension payments in arrears6. 不良贷款：non-performing loan7. 层层转包和违法分包：mutlti-level contracting and illegal subcontracting8. 城乡信用社：credit cooperative in both urban and rural areas9. 城镇居民最低生活保障： a minimum standard of living for city residents10. 城镇职工医疗保障制度：the system of medical insurance for urban wor kers11. 出口信贷：export credit12. 贷款质量：loan quality13. 贷款质量五级分类办法：the five-category assets classification for bank loans14. 防范和化解金融风险：take precautions against and reduce financial risks15. 防洪工程：flood-prevention project16. 非法外汇交易：illegal foreign exchange transaction17. 非贸易收汇：foreign exchange earnings through nontrade channels18. 非银行金融机构：non-bank financial institutions19. 费改税：transform administrative fees into taxes20. 跟踪审计：foolow-up auditing21. 工程监理制度：the monitoring system for projects22. 国有资产安全：the safety of state-owned assets23. 过度开垦：excess reclamation24. 合同管理制度：the contract system for governing projects25. 积极的财政政策：pro-active fiscal policy26. 基本生活费：basic allowance27. 解除劳动关系：sever labor relation28. 金融监管责任制：the responsibility system for financial supervision29. 经济安全：economic security30. 靠扩大财政赤字搞建设：to increase the deficit to spend more on development31. 扩大国内需求：the expansion of domestic demand32. 拉动经济增长：fuel economic growth33. 粮食仓库：grain depot34. 粮食收购企业：grain collection and storage enterprise35. 粮食收购资金实行封闭运行：closed operation of grain purchase funds36. 粮食销售市场：grain sales market37. 劣质工程：shoddy engineering38. 乱收费、乱摊派、乱罚款：arbitrary charges, fund-raising, quotas and fines39. 骗汇、逃汇、套汇：obtain foreign currency under false pretenses, not turn over foreign owed to the government and illegal arbitrage40. 融资渠道：financing channels41. 商业信贷原则：the principles for commercial credit42. 社会保险机构：social security institution43. 失业保险金：unemployment insurance benefits44. 偷税、骗税、逃税、抗税：tax evasion, tax fraud and refusal to pay taxes45. 外汇收支：foreign exchange revenue and spending46. 安居工程：housing project for low-income urban residents47. 信息化：information-based; informationization48. 智力密集型：concentration of brain power; knowledge-intensive49. 外资企业：overseas-funded enterprises50. 下岗职工：laid-off workers51. 分流：reposition of redundant personnel52. 素质教育：education for all-round development53. 豆腐渣工程：jerry-built projects54. 社会治安情况：law-and-order situation55. 民族国家：nation state56. “台独”："independence of Taiwan"57. 台湾当局：Taiwan authorities58. 台湾同胞：Taiwan compatriots59. 台湾是中国领土不可分割的一部分：Taiwan is an inalienable part of the Chine se territory.60. 西部大开发：Development of the W est Regions61. 可持续性发展：sustainable development62. 风险投资：risk investment63. 通货紧缩：deflation64. 扩大内需：to expand domestic demand65. 计算机辅助教学：computer-assisted instruction ( CAI )66. 网络空间：cyberspace67. 虚拟现实：virtual reality68. 网民：netizen ( net citizen )69. 电脑犯罪：computer crime70. 电子商务：the e-business71. 网上购物：shopping online72. 应试教育：exam-oriented education73. 学生减负：to reduce study load74. “厄尔尼诺”：（EL Nino）75. “拉尼娜”：（La Nina）76. “智商”：（IQ）77. “情商”：（EQ）78. “第三产业”：（third/tertiary industry,service sector,third sequence of enterprises）79．“第四产业”：（quaternary/inFORMation industry）79. “军嫂”：（military spouse）80. “峰会”（香港译“极峰会议”）”：summit(conference)81. “克隆”：clone82. “冰毒”：ice83. “摇头丸”：dancing outreach84. “传销”：multi level marketing85. “（计算机）2000年问题”：Y2K problem(y for year, k for kilo or thousand)86. “白皮书”：white paper(不是white cover book)87. “傻瓜相机”：Instamatic(商标名，焦距、镜头均固定，被称为foolproof相机)；88. “白条”：IOU note（IOU：债款、债务，由I owe you 的读音缩略转义而来）89. “巡回招聘”：milk round（一种招聘毕业生的方式，大公司走访各大学及学院，向求职者介绍本公司情况并与报名者晤谈）。
专有名词的翻译
Sound and Fury: 《声音与愤怒》、 《喧哗 与骚动》
3. 文化内涵的传达
Bridges Of Madison County: 《麦迪逊县的 桥》、《廊桥遗梦》
中国意念词
上火 excessive internal heat 姻缘 prefixed fate of marriage 宣纸 rice paper 三纲 three cardinal guides: ruler guides subject, father guides son， husband guides wife
新闻周刊
每日电讯报 每日邮报
读者文摘
好管家
三、 商标的翻译
商标的翻译既要保留原文的精华，又要符 合消费者的商标心理。这就需要运用语 言，营销以及美学方面的综合知识。 在翻译的过程中可通过音译与意译相结合 的方法，注意选择音色与意义都与原文 较为贴近的字词以达到满意的效果。
NIKE：英文原意指希腊胜利女神。NIKE是 全球著名的体育用品品牌，中文译为耐克。 但若按音译为“奈姬”或是“娜基’’之 类，就会产生误解。 Sprite(饮料) ：音译 “斯必莱特”(拗口) 直译“妖精”(不吉利)，译成“雪碧”，用 意如出一辙。 Colgate：高露洁(牙膏)
英，美 主要报纸
Times The Times The Daily Mail The Daily Express The Daily Telegraph New York Post News Weekly 英 泰晤士报
美 时代周刊
纽约邮报
每日快报
Reader’s Digest Good Manager
凯迪拉克
Rolls-Royce劳斯莱斯
会计 专有名词 英语翻译
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 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 deposits1101 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 - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 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 reserves1291 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 investment1401 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 stocks1402 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 bonds1421 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 reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币XXX收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment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自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how 无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax。
专有名词的翻译
Affairs. • 已为国内外译者和学者所认可和接受的
译名，应尊重历史加以沿用。 • 如：孔子-Confucius； • 孙中山-Sun Yang certain meaning(组织，机构， 书，电影，标题，地名等。)
半音半译译法
• 当音译、直译或意译均不适合翻译原文 时，可将音译、直译或意译结合起来组 合成汉语词组。
• 把音加在词尾或词头，如： • Neon sign 霓虹灯 • Jeep 吉普车 • Sardine 沙丁鱼 • Hamburger 汉堡包
AP美联社 （associated press） The Great Gatsby《了不起的盖茨比》 • 注意意思改变 Secretary of State 大臣（英）国务卿（美） Chairman主席，总裁，会长，理事长等
英美主要报纸
• Times 美 时代周刊 • The Times 英 泰晤士报 • The Daily Mail 每日邮报 • The Daily Express 每日快报 • New York Post 纽约邮报 • New Weekly 新闻周刊 • Reader’s Digest 读者文摘
• 名从主人：专有名词的音译和转写按照 专有名词指称对象所属国家或民族的读 音和写法。
• 约定俗成：使用范围较广的专有名词应 使用人民已经普遍接受的译名。
• 按实求名：根据专有名词指称对象的具 体内容来确定名称。
音译
• 在保持原发音的同时，具有某种含义， 与产品发生联系。
• 1.名从主人：Johnson 强生 • 2.标准读音：Portland 波特兰 ；
Shakespeare 莎士比亚； Washington华盛顿；Nike耐克
中国专有名词的翻译
中国专有名词的翻译中国专有名词的英语翻译1. 素质教育：Quality Education2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient3. 保险业：the insurance industry4. 保证重点指出：ensure funding for priority areas5. 补发拖欠的养老金：clear up pension payments in arrears6. 不良贷款：non-performing loan7. 层层转包和违法分包：mutlti-level contracting and illegal subcontracting8. 城乡信用社：credit cooperative in both urban and rural areas9. 城镇居民最低生活保障： a minimum standard of living for city residents10. 城镇职工医疗保障制度：the system of medical insurance for urban workers11. 出口信贷：export credit12. 贷款质量：loan quality54. 社会治安情况：law-and-order situation 55. 民族国家：nation state56. “台独”："independence of Taiwan" 57. 台湾当局：Taiwan authorities58. 台湾同胞：Taiwan compatriots59. 台湾是中国领土不可分割的一部分：Taiwan is an inalienable part of the Chinese territory. 60. 西部大开发：Development of the West Regions61. 可持续性发展：sustainable development 62. 风险投资：risk investment63. 通货紧缩：deflation 64. 扩大内需：to expand domestic demand65. 计算机辅助教学：computer-assisted instruction ( CAI )66. 网络空间：cyberspace 67. 虚拟现实：virtual reality 68. 网民：netizen ( net citizen ) 69. 电脑犯罪：computer crime 70. 电子商务：the e-business71. 网上购物：shopping online 72. 应试教育：exam-oriented education73. 学生减负：to reduce study load 74. “厄尔尼诺”：（EL Nino）75. “拉尼娜”：（La Nina）76. “智商”：（IQ）77. “情商”：（EQ）78. “第三产业”：（third/tertiary industry,service sector,third sequence of enterprises）79．“第四产业”：（quaternary/inFORMation industry）79. “军嫂”：（military spouse）80. “峰会”（香港译“极峰会议”）”：summit(conference)81. “克隆”：clone 82. “冰毒”：ice83. “摇头丸”：dancing outreach84. “传销”：multi level marketing85. “（计算机）2000年问题”：Y2K problem(y for year, k for kilo or thousand)86. “白皮书”：white paper(不是white cover book)87. “傻瓜相机”：Instamatic(商标名，焦距、镜头均固定，被称为foolproof相机)；88. “白条”：IOU note（IOU：债款、债务，由I owe you 的读音缩略转义而来）89. “巡回招聘”：milk round（一种招聘毕业生的方式，大公司走访各大学及学院，向求职者介绍本公司情况并与报名者晤谈）。
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专有名词（proper names),主要包括人名, 地名,组织机构,作品名,商标品名,地名最主要的一种方 法。 • 直译或意译法：报纸,杂志,机关,团体等 含有明显意义的名称易用意译法。 • 半音半译法：既含有英文的音又含有中 文的意。
翻译的原则
英美主要报纸
• • • • • • •
Times 美 时代周刊 The Times 英 泰晤士报 The Daily Mail 每日邮报 The Daily Express 每日快报 New York Post 纽约邮报 New Weekly 新闻周刊 Reader’s Digest 读者文摘
半音半译译法
约定俗成（名字名称）
• 英美人姓名的汉译应尊重他们的传统习 俗，先名后姓。选字时应该用“洋名 ” 避免“汉化” • Eden艾登不译伊登 • Shelly 雪莱不译谢利
约定俗成（名字名称）
• 中国人姓名的英译一般应遵守先姓后名 的原则。 • 如：外交部长唐家璇译写为 • Tang Jiaxuan ,Minister of Foreign Affairs. • 已为国内外译者和学者所认可和接受的 译名，应尊重历史加以沿用。 • 如：孔子-Confucius； • 孙中山-Sun Yat-sen
• 名从主人：专有名词的音译和转写按照 专有名词指称对象所属国家或民族的读 音和写法。 • 约定俗成：使用范围较广的专有名词应 使用人民已经普遍接受的译名。 • 按实求名：根据专有名词指称对象的具 体内容来确定名称。
音译
• 在保持原发音的同时，具有某种含义， 与产品发生联系。 • 1.名从主人：Johnson 强生 • 2.标准读音：Portland 波特兰 ； Shakespeare 莎士比亚； Washington华盛顿；Nike耐克
直译或意译
-implying certain meaning(组织，机构， 书，电影，标题，地名等。) AP美联社 （associated press） The Great Gatsby《了不起的盖茨比》 • 注意意思改变 Secretary of State 大臣（英）国务卿（美） Chairman主席，总裁，会长，理事长等
• 当音译、直译或意译均不适合翻译原文 时，可将音译、直译或意译结合起来组 合成汉语词组。 • 把音加在词尾或词头，如： • Neon sign 霓虹灯 • Jeep 吉普车 • Sardine 沙丁鱼 • Hamburger 汉堡包