英汉互译
英汉互译复式记账double-entry bookkeeping跨国公司Multinational enterprise世界会计或全球会计World Accounting国际会计International Accounting国外子公司会计Accounting for Foreign Subsidiaries国际会计准则委员会IASC，Internatinal Accounting Standards Committee编报财务报表的框架Framework for the Preparation and Presentation of FinancialStatements概念框架Conceptual Framework投资者Investors雇员Employees贷款人Lenders.供应商和其他商业债权人Suppliers and other trade creditors政府及其机构Governments and their agencies权责发生制Accrual basis持续经营Going concern可理解性Understandability相关性Relevance重要性Materiality可靠性Reliability真实反映Faithful representation实质重于形式Substance over form中立性Neutrality审慎Prudence完整性Completeness可比性Comparability国际会计准则IAS Internatinal Accounting Standards国际财务报告准则IFRS International Financial Reporting Standards现行汇率法current rate method流动与非流动项目法current-noncurrent method时间量度法monetary-nonmonetary method时态法temporal method货币性与非货币性项目法monetary-nonmonetary method功能货币Functional currency列报货币Presentation currency外币Foreign currency汇率Exchange rate期末汇率Closing rate即期汇率Spot exchange rate汇兑差额Exchange difference货币性项目Monetary items通货膨胀会计inflation accounting物价变动会计accounting for changing prices不变购买力模式historical cost/constant purchasing power一般物价水平general price level现行成本/名义购买力current cost/nominal purchasing power经营收益operation income资产持有利得holding gain会计惯例与会计准则Accounting Practice & Accounting Standards历史成本historical cost。
经济实质理于法律形式substance over form公允价值fair value收益平稳化income smoothing成本与市价孰低lower of cost or market后进先出法last-in,first- out先进先出法first-in, first-out直接转销法direct write-off method备抵法allowance method固定资产fixed assets直线法strainght-line method流动负债current liabilities长期负债long-term liabilities财务报表financial statements企业财务状况financial position经营成果results of operations现金流量表statement of cash flow美国证券交易委员会SEC,Securities and Exchange Commission美国的公认会计原则GAAP Generally Accepted Accounting Principles筹资渠道Sources of Finance法律体系Legal System税收Taxation通货膨胀Inflation经济发展水平Level of Economic Development教育水平Education Level美国会计学会AAA, the American Accounting Association财务会计准则委员会FASB, the Financial Accounting Standards Board证券交易委员会SEC, the Securities and Exchange Commission美国注册会计师协会AICPA ，the American Institute of Certified Public Accountants欧洲联盟European Union, EU经济合作与发展组织OECD，Organization for Economic Cooperation andDevelopmentIOSCO International Organization of Securities CommissionsIFAC International Federation of AccountantsInternational Financial Reporting Standards (IFRSs)国际财务报告准则IFRS 1 首次采用国际财务报告准则First-time Adoption of International Financial Reporting StandardsIFRS 2 股份支付Share-based PaymentIFRS 3企业合并Business CombinationsIFRS 4 保险合同Insurance ContractsIFRS 5 持有的准备出售的非流动资产和中止经营Non-current Assets Held for Sale and Discontinued OperationsIFRS 6 矿产资源的勘探和评价Exploration for and Evaluation of Mineral ResourcesIFRS 7金融工具披露Financial Instruments: DisclosuresIFRS 8 经营分部Operating SegmentsInternational Accounting Standards (IASs)国际会计准则IAS 1 财务报告的列报Presentation of Financial StatementsIAS 2 存货InventoriesIAS 7 现金流量表Cash Flow StatementsIAS 8会计政策、会计估计的变更和差错Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10 资产负债表日后事项Events after the Balance Sheet DateIAS 11 建造合同Construction ContractsIAS 12所得税Income TaxesIAS 16不动产、厂房和设备Property, Plant and EquipmentIAS 17 租赁LeasesIAS 18 收入RevenueIAS 19 雇员福利Employee BenefitsIAS20 政府补助会计和政府原著的披露Accounting for Government Grants and Disclosure of Government AssistanceIAS 21 汇率变动的影响The Effects of Changes in Foreign Exchange RatesIAS 23 借款费用Borrowing CostsIAS 24 关联方披露Related Party DisclosuresIAS 26 退休福利计划的会计和报告Accounting and Reporting by Retirement Benefit PlansIAS 27 合并财务报表和单独财务报表Consolidated and Separate Financial StatementsIAS 28 对联营企业的投资Investments in AssociatesIAS 29 恶性通货膨胀经济中的财务报告Financial Reporting in Hyperinflationary EconomiesIAS 31 合营中的权益Interests in Joint VenturesIAS 32金融工具：列报Financial Instruments: PresentationIAS 33每股收益Earnings per ShareIAS 34 中期财务报告Interim Financial ReportingIAS 36 资产减值Impairment of AssetsIAS 37准备、或有负债和或有资产Provisions, Contingent Liabilities and Contingent AssetsIAS 38无形资产Intangible AssetsIAS 39金融工具：确认和计量Financial Instruments: Recognition and MeasurementIAS 40 投资性房地产Investment PropertyIAS 41 农业AgricultureInterpretationsIFRIC 1现有的解除、恢复和类似负债的变动Changes in Existing Decommissioning, Restoration and SimilarLiabilitiesIFRIC 2 成员在合作主体中的股份和类似工具Members’ Shares in Co-operative Entities and SimilarInstrumentsIFRIC 4 确定一项协议是否包含租赁Determining whether an Arrangement contains a LeaseIFRIC 5解除、恢复和环境复原基金产生的权利Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 6 参与特殊市场产生的负债：电子电器废弃物Liabilities arising from Participating in a Specific Market— Waste Electrical and Electronic Equipment IFRIC 7 在ISA29恶性通货膨胀经济中的财务报告中应用重述法Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesIFRIC 8 IFRS的范围Scope of IFRS 2IFRIC 9 嵌入衍生工具的重新评估Reassessment of Embedded DerivativesIFRIC 10 中期财务报告和减值Interim Financial Reporting and Impairment IFRIC 11 集团与库存股交易IFRS 2—Group and Treasury Share Transactions IFRIC 12公共服务特许经营合同Service Concession Arrangements解释SIC-7 引入欧元Introduction of the EuroSIC-10 政府援助：与经营活动没有特定联系的政府援助Government Assistance—No Specific Relation to Operating ActivitiesSIC-12合并：特定目的实体Consolidation—Special Purpose EntitiesSIC-13共同控制实体：合营者的非货币性投入Jointly Controlled Entities—Non-Monetary Contributions by VenturersSIC-15 经营租赁：激励措施Operating Leases—IncentivesSIC-21所得税：已重估非折旧资产的弥补Income Taxes—Recovery of Revalued Non-Depreciable AssetsSIC-25 所得税：企业或其股东的纳税地位的改变Income Taxes—Changes in theTax Status of an Entity or its ShareholdersSIC-27 评价涉及租赁法律形式的交易的实质Evaluating the Substance of Transactions Involving the Legal Form of a LeaseSIC-29披露：财务特许权协议Service Concession Arrangements: DisclosuresSIC-31收入：涉及广告服务的易货交易Revenue—Barter Transactions Involving Advertising ServicesSIC-32无形资产——网址成本Intangible Assets—Web Site Costs。
英汉互译
red letter day：指的是“纪念日”或“喜庆的日子”。
red figure：赤字red ink：赤字in the red：亏损red-ink entry：赤字分录red balance：赤字差额good luck:红运dividen: 红利wedding: 红事red wine :红酒red ruin 火灾red battle 血战red sky 彩霞red flag红旗brown sugar红糖black tea红茶honour roll红榜love pea红豆a yellow dog 可鄙的人，卑鄙的人 a yellow livered 胆小鬼Yellow Pages 黄页Yellow Book 黄皮书yellow boy （俗）金币green with envy，green as jealousy，green-eyed monster:十分嫉妒blue常用来喻指人的“情绪低落”、“心情沮丧”、“忧愁苦闷”，如：blue-eyed boys：受到管理当局宠爱和特别照顾的职工a blue moon：千载难逢的机会；绝无可能out of blue 意想不到once in a blue 千载难逢drink till all’s blue 一醉方休blue-sky market：露天市场blue-collar workers：从事体力劳动的工人blue chip：热门证券blue button：喻指有权进入股票交易的经纪人blue-sky law：蓝法blue sky bargaining：漫天讨价white war：没有硝烟的战争，常指“经济竞争”white goods：指的是体积大、单价高的家用电器用具white money：银币white coal：水力white sale：大减价the white way：白光大街black in the face 脸色铁青黑心evil mind 黑手evil backstage manipulator 黑幕inside story黑线 a sinister line害群之马black sheep 凶日black day暗淡的前途black future怒目而视to look black at someoneblack money：黑钱black market：黑市交易或黑市black market price：黑市价格black figure / in the black：盈利、赚钱、顺差black figure nation：国际收支顺差国interest in the black：应收利息red ink 赤字in the black 盈利grey market：半黑市grey area：灰色地区black and blue 青一块紫一块办公室职员office staff 办公室主任office administrator归国留学生returned student 正教授full professor 讲师lecturer; instructor助教assistant (teacher) 保送生student by recommendation博士生导师doctoral advisor 大学本科生undergraduate (student)化验员chemical analyst 技师, 技术员technician 检验员inspector 建筑师architect院士academician 助理工程师assistant engineer 编辑editor 主编editor in chief高级编辑; 编审senior editor 翻译translator; interpreter节目主持人anchor在职研究生in-service graduate student 研究员research fellow副研究员associate research fellowas timid as a hare 胆小如鼠at a stone's throw一箭之遥wet like a drown rat湿如落汤鸡as stupid as a goose蠢得像猪as stubborn as a mule 犟得像牛 have a wolf by the ears 骑虎难下to be out at elbows 捉襟见肘at one’s wit’s end 山穷水尽a velvet paw 笑里藏刀to find a quarrel in a straw 吹毛求疵Give a dog an ill name and hang him. 欲加之罪，何患无辞。
常见英汉互译
Not so bad. 不错。
No way! 不可能！
Don't flatter me. 过奖了。
Hope so. 希望如此。
Go down to business. 言归正传。
I'm not going. 我不去了。
Does it serve your purpose？ 对你有用吗？
I am all ears. 我洗耳恭听。
Right over there. 就在那里。
Get an eyeful. 看个够。
Here we are! 我们到了！
I lost my way. 我迷路了
Say hello to everybody for me. 替我向大家问好。
Not precisely! 不见得，不一定！
Tell me when! 随时奉陪！
It is a small world! 世界真是小！
Not at all. 根本就不（用）。
Let's play it by ear. 让我们随兴所至。
Wait and see. 等着瞧。
Why so blue？ 怎么垂头丧气？
What brought you here？ 什么风把你吹来了？
Talk truly. 有话直说。
I'm going to go. 我這就去。
Never mind. 不要緊。
Why are you so sure？ 怎么这样肯定？
Is that so？ 是这样吗？
Come on, be reasonable. 嗨，你怎么不讲道理。
When are you leaving？ 你什么时候走？
英汉英汉互译
以下是一些简单的英汉互译练习，希望对你有所帮助：英语翻译：1. 你好吗？- How are you?2. 谢谢！- Thank you!3. 再见！- Goodbye!4. 你叫什么名字？- What's your name?5. 我来自中国。
- I come from China.6. 他喜欢吃苹果。
- He likes eating apples.7. 今天天气真好！- The weather is nice today!8. 我想要一杯咖啡。
- I would like a cup of coffee.9. 你能告诉我如何去那里吗？- Can you tell me how to get there?10. 我喜欢看电影。
- I like watching movies.汉语翻译：1. 你好，很高兴认识你。
- Hello, nice to meet you.2. 谢谢你的帮助。
- Thank you for your help.3. 再见，下次再聊。
- Goodbye, talk to you later.4. 你几岁了？- How old are you?5. 我来自北京。
- I come from Beijing.6. 我喜欢吃米饭和蔬菜。
- I like eating rice and vegetables.7. 这本书真好看！- This book is really good!8. 我想去逛街。
- I want to go shopping.9. 我喜欢听音乐。
- I like listening to music.希望这些练习可以帮助你提高英汉翻译的能力。
不过请注意，翻译并不是一项简单的任务，有时候可能需要考虑到文化、语境等因素，因此请尽量在理解的基础上进行翻译。
英汉互译
1).This is a NATO matter and 这是北约的问题，关于这个问题的任何意见应当由北约组织来发表，这才是合适的。
2)I’d always welcomed the friendly 我一直非常喜欢接到远在马里兰州的弟弟打来的电话，他声音很亲切，而这一次站在厨房接到电话的时候，他的话却让我惊讶不已。
3)Finally Lord Strawberry went himself to Arabia 斯特劳北以勋爵亲自去了阿拉伯半岛，在那里奔波了数月，发现了一只凤凰，赢得了她的信任，捉住了它，把它毫发无损的带回家。
4)He looked startled at the question他对于这个问题大吃一惊，并且解释说他最近买了个农场，并且有一个大谷仓，想买些鸽子，使它像个家5)Some trains carry trucks and take them有些列车运载卡车，把卡车运到别的地方去，然后这些卡车就可在路上行驶了。
6)The first cooked-frozen French1945年在长岛的一家工厂里首次制成了冷冻的油炸的马铃薯条，它们两头炸焦了，中间酥软口味很甜7)There was nothing to be done我们既不能隔离病人又不能照顾他们，所以只好听天由命8)It costs a great deal of money 经营飞禽馆开支庞大，所以斯特劳贝以勋爵死的时候两手空空，飞禽馆只好卖给市场9)Potatoes are stored at 7°c 马铃薯储存在7°的温度下，温度低了会冻坏它，温度高了会引起腐烂10)1949 saw the founding of 中华人民共和国于1949年成立11)Reading the magazine put many 我看完这本杂志，产生了许多新想法12)Her name escaped me我忘了她的名字13)Her eyes tell me that 我从她的眼睛里看出一定有什么事发生14)Her failure made mockery由于她的考试不及格，老师辅导她的一番心血白费了15)The courage escaped from me 在那一刻，我失去了勇气，甚至说不出话来16)In Cuba I studied Spenish 在古巴，我曾学过西班牙语而且能说几句，然而许多年以后，我全忘了17)My lack of imagination obliged我缺乏想象力，所以只能将亲眼所见，亲耳所听的事情直接记下来18)His weariness and the increasing他疲惫不堪，并且天气越来越热，所以他决定一碰到舒适的地方就坐下休息19) A second term would give the president如果总统连任，就会使总统的权利太大而足以威胁共和制度的安全20)Some new paint will房子重新刷油漆，面貌就会焕然一新21)The fifty years1840-18801840-1880这50年，几乎有近一千万移居来到美国22)Miniaturization has brought about小型化使所有设备和其组成部分在整体上都减轻了重量和缩小了体积23)The plane and its Cargo这架飞机和它运载的货物几乎没有引起任何注意24)Over the last couple of在过去20年间，博物馆的参观人数剧增，而我看它会继续增加25)Singing birds and flowers花花草草逐人迹而生，这里有鸟唱歌，花开放26)Recourse to arms is not国与国之间的争端借助武力，并不是最好的解决方法27)Gods knows what their天知道他们的命运如何，但我能猜出几分28)The choicest gold is to只要挖了就能得到最好的金子29)The Word Cup is a guarantee世界杯总能带来持久或短暂的名声，在它72年的历史中，创造了许许多多的传说30)Dad died when I was a teenage父亲去世时我只有10几岁，母亲独自一人抚养我，我们母女二人勇敢度过了许多艰苦岁月31)This dark forecast speaks of阴暗的预测谈到了自然界的平衡将遭到破坏—谈到了污染，谈到了浪费，谈到了饥饿32)When they awoke,though 一觉醒来，虽然天色阴沉，乌云压低，可雨已经不下了33)There is no substance没有物质加热时，不会膨胀34)Keen,calculating,perspicacious我敏锐精明机灵精算35)In a time of calm 在和平时期，他作为一个演说家，绝不可能赢得卓越的地位但当时并不是太平时期36)Just think of the difficulty考虑一下困难吧37)Studies alone can conduct只有读书才能把我们带到无比美妙无穷无尽的欢乐境地38)They amounted to near他们总价达2万英镑，如果我要支付，我就会倾家荡产39)She was very patient 她对孩子很有耐心，她丈夫却很少这样40)But he would have to 他必须很小心谨慎。
英语英汉互译(1)
英汉互译Class: Name:C －E E －C1 n.工资2 零3 n.鲸4 n.钱包5 adv.adj.每周一次6 adv.昨天7 华盛顿8 pron.谁的9 n.西瓜10 n.天气11 v.变弱12 adi．富裕的,处境好13 n.轮椅14 n.电线,电报15 n.婚礼，婚宴16 n.女服务员17 n.瀑布18 v.写19 v.包裹20 n.平日，平时21 n.病房22 n.网址23 n.翅膀,机翼24 adj.极好的,奇妙的25 adv.广泛地26 n.等候室’27 n.羊毛28 adj.多风的29 adj.担心的,烦恼的30 n.获胜者31 v.流泪32 n.洗衣机33 n.工匠34 adj.邪恶的35 n.意志,决心36.v.使受伤n.伤口37 adj.聪明的38 n.波浪,v.挥手39 n.同事40 n.狼41 v.赢42 adj.无线的43 n.腰，腰部44 n.蒸气45 n.用法46 n.荒地47 n.动物学48 conj.然而49 adj.精力充沛的50 n.武器wzwwwyWwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwvuwzwvw1 walkman2 waterproof3 wit4 worm5 wreckage6 whiskey7 walnut8 windmill9 wax10 wherever11 warehouse12 wrist13 wag(g)on14 wreath15 widow16 waltz17 wretched18 whip19 yawn20 weedPhrases1 出错2 消除,消灭3 逆风航行4 科学界5 某人的生活方式6 照顾某人7 还要走很远的路,还要做出巨大的努力8 冲走9 蜿蜒前进10 周末时11 更穷,境遇更不好12 立遗嘱13 提高写作技能14 充分意识到15 完全醒着16 苍白的17 创造奇迹18 更糟糕的是19 每况愈下的经济形势20 总而言之,简言之21 遛狗22 在某种程度上23 各种各样的艺术作品24 为某人所理解，在握25 不论老少26 十米宽27 欣喜若狂28 配备优良的教室29 变得更差30 照X光____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________参考答案C －E E －C1 n.工资2 零3 n.鲸4 n.钱包5 adv.adj.每周一次6 adv.昨天7 华盛顿8 pron.谁的9 n.西瓜10 n.天气11 v.变弱12 adi.富裕的,处境好13 n.轮椅14 n.电线,电报15 n.婚礼,婚宴16 n.女服务员17 n.瀑布18 v.写19 v.包,裹20 n.平日,平时21 n.病房22 n.网址23 n.翅膀,机翼24 adj.极好的,奇妙的25 adv.广泛地26 n.等候室27 n.羊毛28 adj.多风的29 adj.担心的,烦恼的30 n.获胜者31 v.流泪32 n.洗衣机33 n.工匠34 adj.邪恶的35 n.意志,决心36.v.使受伤n.伤口37 adj.聪明的38 n.波浪,v.挥手39 n.同事40 n.狼41 v.赢42 adj.无线的43 n.腰,腰部44 n.蒸气45 n.用法46 n.荒地47 n.动物学48 conj.然而49 adj.精力充沛的50 n.武器wagezerowhalewalletweeklyyesterdayWashingtonwhosewatermelonweatherweakenwell-offwheelchairwireweddingwaitresswaterfallwrite,wrote,writtenwrapweekdaywardwebsitewingwonderfulwidelywaiting-roomwoolwindyworriedwinnerweep,wept,weptwashing-machineworkmanwickedwillwoundwisewaveworkmatewolfwin, won, wonwirelesswaistvapourusagewastelandzoologywhereasvigorousweapon1 walkman2 waterproof3 wit4 worm5 wreckage6 whiskey7 walnut8 windmill9 wax10 wherever11 warehouse12 wrist13 wag(g)on14 wreath15 widow16 waltz17 wretched18 whip19 yawn20 weedPhrases1 出错2 消除,消灭3 逆风航行4 科学界5 某人的生活方式6 照顾某人7 还要走很远的路,还要做出巨大的努力8 冲走9 蜿蜒前进10 周末时11 更穷,境遇更不好12 立遗嘱13 提高写作技能14 充分意识到15 完全醒着16 苍白的17 创造奇迹18 更糟糕的是19 每况愈下的经济形势20 总而言之,简言之21 遛狗22 在某种程度上23 各种各样的艺术作品24 为某人所理解，在握25 不论老少26 十米宽27 欣喜若狂28 配备优良的教室29 变得更差30 照X光n.随身听adj.防水的n.智慧,机智n.虫n.残骸n.威士忌n.胡桃(木)n.风车n.蜡conj.无论在哪里n.仓库n.(腕)关节n.四轮马车n.花圈n.寡妇n.v.华尔兹舞adj.悲惨的,可怜的n.鞭子v.打哈欠n.野草,杂草go wrongwipe outsail against the windthe science worldsb's way of lifewait on sb.have a long way to gowash awaywind one's wayat the weekendbe worse offmake a willimprove one's writing skillbe well aware of sth.be wide awakeas white as a sheetwork wondersworse stillthe worsening economicsituationin a wordwalk a dogin a wayvarious works of artwithin one's graspwhether young or oldbe ten metres in widthbe wild with joya well-equipped classroomchange for the worsetake an X-ray。
英汉互译-语义翻译
负债
跑掉-流畅的写出（背出）
5
英汉互译
Run out Run over Run through Run up Run to seed Run for presidency Run to sb’s aid Run aground Run wild
JRJ6
跑过-满出，溢出 跑过，穿过-贯穿
跑上去-迅速积累（债款等）
4) The dinner cost us five dollars a head.
这顿饭花去我们每人5块钱.
16
16 JRJ
英汉互译
5) Prick with the head of a needle.
用针尖挑。
6) He was standing at the head of the staircase. 他 站在楼梯的顶端。 7〉 Let‘s discuss the question under five heads. 让我们分5个题目来讨论这个问题。 8) The head of his bed was piled with books. 他的床头堆满了书。
13
13 JRJ
英汉互译
36) 随函附上2角钱邮票1张- Enclosed herewith is a 20fen stamp. 37) 这一盘你上。 You play this game. 38) 一连上了好几道菜。Several courses were served in succession. 39) 行李还没上架。The luggage has not been put on the rack yet. 40) 我来给门上漆。Let me paint the door. 41) 这事已上了电视。It has been publicized on TV. 42) 表该上了。 The watch needs winding.
常用语英汉互译
常用语英汉互译What are you trying to say?（你到底想说什么？）Don't be silly.（别胡闹了。
）How strong are your glasses?（你近视多少度？）Just because.（没有别的原因。
）It isn't the way I hoped it would be.（这不是我所盼望的。
）You will never guess.（你永远猜不到。
）No one could do anything about it.（众人对此束手无措。
）I saw something deeply disturbing.（深感事情不妙。
）Money is a good servant but a bad master.（要做金钱的主人，莫做金钱的奴隶。
）I am not available.（我正忙着）Wisdom in the mind is better than money in the hand.(脑中的知识比手中的金钱更重要）Never say die.it's a piece of cake.别泄气，那只是小菜一碟。
Don't worry.you'll get use to it soon.别担心，很快你就会习惯的。
I konw how you feel.我明白你的感受。
You win some.you lose some.胜败乃兵家常事。
Don't bury your head in the sand.不要逃避现实。
I didn't expect you to such a good job.我没想到你干得这么好。
You are coming alone well.你做得挺顺利。
She is well-build.她的身材真棒。
You look neat and fresh.你看起来很清纯。
英汉互译
英汉互译：1. Go on walking until you reach the end. 继续前行，一直到终点2. He is always leaving things about.他老是乱扔东西。
3. I’m going to visit a friend of mine this Sunday.这个星期天我要去拜访一位朋友。
4. He has a foreign friend who lives in America.他有一个住在美国的外国朋友。
5. As is known to all, China is a developing country.众所周知，中国是发展中国家。
6. Both Ann and Mary are suitable for the job.安和玛莉都合适干这项工作。
7. Bill hit his car into a wall last night.昨晚比尔开车时车撞到了墙上。
8. I hope we can have some snow this winter. 我希望今年冬天会下点雪。
9. He was very happy to hear from his old friend.他很高兴收到他的老朋友的信。
10. She likes to help any one who is in difficulty.她乐意帮助任何一个有困难的人。
11. The school management must be improved.必须改进学校管理。
12. You needn’t go there anymore. He already knows about it.你不必去了，他已经知道那件事了。
13. That box is too small to hold all these things. 那盒子太小，装不下所有这些东西。
14.She always laughed at a good joke.她听到了好的笑话，总是要笑的。
英汉互译
Secondly, it is must to express the primitive information.This is not only translated word by word,but aslo is to express the moral of the words.for example,人文奥运，绿色奥运，科技奥运。some people may translate it into People Olympics,Green Olympics,High-tech Olympics,but the real translate are Environment-friendly Olympics,Culture-enriched Olympics,and Technology-empowered Olympics.
3, the politeness principle.
Translation in the logo, we need to consider the pragmatic appropriateness principle of English countries
Open 10:30am - 6:00pm every day throughout the year 全年每天10：3:00am - 6:00pm 开放。
Open 7 days a week 每周7天开放
Photography and video are not permitted inside the building 楼内不许拍照录像
what's more, make sure cultural eve formal equivalence.
英语 英汉互译
八单元1.、这个计划听起来虽然很困难，但他决心将他付诸于实践。
Difficult as the plan sounds he is determined to put it into practice.2.、面对这么多的困难，球队怎么能赢得比赛呢？How could the tearm win the game in the face of so many difficulties?3、自两年前开业以来，今年年初他的生意最兴隆His business was at its best at the beginning of this year since it was started two years ago.4、他虽然没有直说，但我们能从他的手势中得到一些信息。
Although he didn`t say it directly, we could pick up some messages from his gestures.1、Their lives hold many of the secrets to having great ideas and putting them imto practice.他们的生活包含很多如何产生伟大思想并付诸实践的秘密。
2、Orville and Wilbur wright had many crashes and ruined many planes before they finally got off the ground.奥威尔·莱特和威尔伯·莱特兄弟俩的飞机坠毁了许多次后才得以飞离地面。
3、It`s very important for you body to be operating at its best so that your mind can also function powerful.使身体处于最佳状态十分重要，这样你的大脑才能有力的工作。