⑹外文翻译-
药学英语Unit7 Text A 注释及译文

Unit SevenText A BiopharmaceuticsBefore the reader can appreciate the meaning and clinical significance of biopharmaceutics, it is necessary to introduce the concept of drug bioavailability.1. appreciate [ə'pri:ʃ ieit] vt.欣赏;感激;领会;鉴别vi.增值;涨价2. bioavailability ['baiəuə,veilə'biləti] n.生物利用度;生物药效率为了使读者能够理解生物药剂学的含义和其对于药物临床应用的重要意义,有必要先给大家介绍一下药物生物利用度的概念。
BioavailabilityThe therapeutic response of a drug is normally dependent on an adequate concentration of the drug being achieved and then maintained at the site or sites of action of the drug. In the case of systemically acting drugs ( i. e. drugs that reach these sites via the systemic circulation) it is generally accepted for clinical purposes that a dynamic equilibrium exists between the concentration of drug at its site(s) of action and the concentration of drug in blood plasma. An important consequence of this dynamic equilibrium is that it permits a therapeutically effective concentration of drug to be achieved at its site(s) of action by adjustment of the concentration of drug in blood plasma. Strictly speaking, the concentration of drug in plasma water (i. e. protein-free plasma) is a more accurate index of drug concentration at the site(s) of action than the concentration of drug in whole plasma since a drug may often bind in a reversible manner to plasma protein. Only drug which is unbound (i. e. dissolved in plasma water) can pass out of the plasma through the capillary endothelium and reach other body fluids and tissues and hence its site(s) of action. Drug concentration in whole blood is also not considered to be an accurate indirect index of the concentration of drug at its site(s) of action since drug can bind to and enter blood cells. However, to measure the concentration of an unbound drug in plasma water requires more complex and sensitive assay methods than to measure the total concentration of both unbound and bound drug in total plasma. Thus, for clinical purposes, drug concentration in blood plasma is usually measured and is regarded as an index of drug concentration at the site(s) of action of the drug and of the clinicaleffects of the drug. However, it should be realized that this is a simplification and may not always be valid. Indeed one should not draw inferences about the clinical effects of a drug from its plasma concentration until it has been established that the two are consistently correlated. It has been assumed that the plasma drug concentration is directly proportional to the clinical effect of that drug.1. systemically [ sistə'mætikəli ] adv.有系统地,有组织地,有条理地,全身地systemic [si'stemik; -'sti:-] adj.系统的;体系的;全身的2. purpose ['pə:pəs] n.目的;用途;意志vt. 决心;企图;打算3. dynamic equilibrium [dai'næmik] [,i:kwi'libriəm] 动态平衡;动力平衡4. plasma ['plæzmə] n.等离子体;血浆5. reversible [ri'və:səbl] adj.可逆的;可撤消的;可反转的n. 双面布料6. capillary endothelium [kə'piləri, 'kæpi-] [,endəu'θi:liəm] 毛细血管内皮7. assay [ə'sei] n.化验;试验vt.分析;化验;尝试vi.鉴定;经检验证明内含成分8. simplification [,sɪmpləfə'keʃən] n.简单化;单纯化9. valid ['vælid] adj.有效的,有根据的;正当的10. draw inferences ['infərəns] 作出推论11. consistently [kən'sistəntli] adv.一贯地;一致地;坚实地12. proportional to [prə'pɔ:ʃənəl] 与……相称,与……成比例通常情况下,药物达到其作用部位、并维持足够的药物浓度,才能发挥疗效。
毕设外文翻译是什么意思(两篇)

引言概述:在现代高等教育中,毕业设计(或称为毕业论文、学士论文等)是学生完成学业的重要环节。
而对于一些特定的专业,例如翻译专业,有时候还需要完成外文翻译这一项任务。
本文将探讨毕设外文翻译的意义和目的,以及为什么对翻译专业的学生而言这一任务极其重要。
正文内容:1.提高翻译能力和技巧外文翻译是一项对翻译专业学生而言十分重要的任务,通过进行外文翻译,学生们可以通过实践提高自己的翻译能力和技巧。
在这个过程中,他们可以学习如何处理不同类型的外文文本,熟悉不同领域的专业术语,并掌握一些常用的翻译技巧和策略。
2.扩展语言和文化知识毕设外文翻译要求学生们对翻译语言的相关知识和背景有一定的了解。
在进行翻译时,学生们需要遵循目标语言的语法规则,并确保所翻译的内容准确、清晰地传达源语言的意义。
通过这一过程,学生们可以进一步扩展自己的语言和文化知识,提高自己的跨文化沟通能力。
3.提供实践机会毕设外文翻译为学生们提供了一个实践的机会,让他们能够将在课堂上所学到的理论知识应用于实际操作中。
通过实践,学生们可以对所学知识的理解更加深入,同时也可以发现并解决实际翻译过程中的问题和挑战。
这对于学生们将来从事翻译工作时具备更好的实践能力和经验具有重要意义。
4.培养翻译专业素养毕设外文翻译要求学生们具备良好的翻译专业素养。
在进行翻译过程中,学生们需要保持专业的态度和责任心,严谨地对待每一个翻译任务。
他们需要学会如何进行翻译质量的评估和控制,以确保最终翻译稿的准确性和流畅性。
这一系列的要求和实践,可以帮助学生们培养出色的翻译专业素养。
5.提升自我学习和研究能力毕设外文翻译要求学生们进行广泛的文献阅读和研究,以便更好地理解所翻译的内容,并找到适当的翻译方法和策略。
在这个过程中,学生们需要培养自己的自主学习和研究能力,提高对学术和专业领域的敏感性,并能够独立思考和解决问题。
这将对学生们未来的学术研究和进一步的职业发展产生积极的影响。
总结:引言概述:毕业设计外文翻译(Thesis Translation)是指在毕业设计过程中,对相关外文文献进行翻译,并将其应用于研究中,以提供理论支持和参考。
外文文献翻译---中小型企业财务管理中存在的问题及其对策

广东工业大学华立学院本科毕业设计(论文)外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计(7)班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明,在工商行政管理局登记在册的企业中,中小型企业占了99%,产值和利润分别占总额的60%和40%。
此外,中小型企业所提供了75%的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位,对中国经济发展与社会稳定具有很重大的意义。
但是,中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题,并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来,中国的中小型企业的蓬勃发展,在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据,直到2005年底,中小型企业总数已超过1000万,占中国企业总数的99%。
中小型企业提供了75%的城镇就业机会,工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%,上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65%的专利发明,他们以其灵活的经营机制和积极创新活动,为经济发展提供了增长的最根本动力。
近年来,中国中小企业的消亡率将近70%,大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度,加强财务管理,并科学地进行资本运作以谋求自身的健康发展,是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后,而且方法保守中小型企业由于管理者自身知识水平的限制,使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业,并且大多数企业领导人缺乏财务管理的理论和方法,忽视了企业资本运作的作用。
毕业论文外文翻译(中英文)

译文交通拥堵和城市交通系统的可持续发展摘要:城市化和机动化的快速增长,通常有助于城市交通系统的发展,是经济性,环境性和社会可持续性的体现,但其结果是交通量无情增加,导致交通拥挤。
道路拥挤定价已经提出了很多次,作为一个经济措施缓解城市交通拥挤,但还没有见过在实践中广泛使用,因为道路收费的一些潜在的影响仍然不明。
本文首先回顾可持续运输系统的概念,它应该满足集体经济发展,环境保护和社会正义的目标.然后,根据可持续交通系统的特点,使拥挤收费能够促进经济增长,环境保护和社会正义。
研究结果表明,交通拥堵收费是一个切实有效的方式,可以促进城市交通系统的可持续发展。
一、介绍城市交通是一个在世界各地的大城市迫切关注的话题。
随着中国的城市化和机动化的快速发展,交通拥堵已成为一个越来越严重的问题,造成较大的时间延迟,增加能源消耗和空气污染,减少了道路网络的可靠性.在许多城市,交通挤塞情况被看作是经济发展的障碍.我们可以使用多种方法来解决交通挤塞,包括新的基础设施建设,改善基础设施的维护和操作,并利用现有的基础设施,通过需求管理策略,包括定价机制,更有效地减少运输密度.交通拥堵收费在很久以前就已提出,作为一种有效的措施,来缓解的交通挤塞情况。
交通拥堵收费的原则与目标是通过对选择在高峰拥挤时段的设施的使用实施附加收费,以纾缓拥堵情况.转移非高峰期一些出行路线,远离拥挤的设施或高占用车辆,或完全阻止一些出行,交通拥堵收费计划将在节省时间和降低经营成本的基础上,改善空气中的质量,减少能源消耗和改善过境生产力。
此计划在世界很多国家和地方都有成功的应用。
继在20世纪70年代初和80年代中期挪威与新加坡实行收费环,在2003年2月伦敦金融城推出了面积收费;直至现在,它都是已经开始实施拥挤收费的大都市圈中一个最知名的例子。
然而,交通拥堵收费由于理论和政治的原因未能在实践中广泛使用。
道路收费的一些潜在的影响尚不清楚,和城市发展的拥塞定价可持续性,需要进一步研究。
翻译报告_英译汉

一、词类转化法词类转化法,是指将一个单词的词类转换为另一个词类的语法规则。
通常是通过改变单词的词缀或词形来实现,如动词变成名词、形容词变成副词等。
①原句:Mr. Tuttle had been argumentative from the beginning: about the fee —twelve dollars--the size of the canvas, and the prospect to be shown through the window. (Page:1) 翻译:塔特尔先生从一开始就争论不休: 关于十二美元的费用、画布的大小,以及通过窗户展示的景象。
(Page:1)解释:在英文中,“argumentative”通常翻译为“好争辩的,好争吵的”,属于形容词。
但在翻译过程中,将其翻译为“争论不休”,属于动词,利用了词类转换法。
②原句:Fortunately, Wadsworth was paid to represent waistcoats, not opinions. (Page:1)翻译:幸运的是,沃兹沃斯受雇代表的是马甲,而不是意见。
(Page:1)解释:“represent”在英语中是动词,通常译为“代表;为……代言(辩护);代表”。
但在翻译成汉语时,被翻译成了“代表”,变成了名词。
③原句:Mr. Tuttle was among the masters who preferred their servants to be mute, deaf, and blind—except when his convenience required the matter otherwise. (Page:2) 翻译:塔特尔先生是能接受他们的仆人是哑巴、聋子和瞎子的主人之一——除非方便需要这样做。
(Page:2)解释:将形容词“mute”、“deaf”和“blind”转换为名词“哑巴”、“聋子”和“瞎子”,从而更加清晰地表达了“主人”偏爱无声、无听力和无视力的“仆人”的意思。
外文文献及翻译

((英文参考文献及译文)二〇一六年六月本科毕业论文 题 目:STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名:王雪琴学 院:管理学院系 别:会计系专 业:财务管理班 级:财管12-2班 学校代码: 10128 学 号: 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加,从第二十世纪初创造了必要的审计程序,根据选定的部分总人口的审计,以获得可靠的审计证据,以描述整个人口组成的帐户余额或类别的交易。
外文文献翻译译稿和原文

外文文献翻译译稿1卡尔曼滤波的一个典型实例是从一组有限的,包含噪声的,通过对物体位置的观察序列(可能有偏差)预测出物体的位置的坐标及速度。
在很多工程应用(如雷达、计算机视觉)中都可以找到它的身影。
同时,卡尔曼滤波也是控制理论以及控制系统工程中的一个重要课题。
例如,对于雷达来说,人们感兴趣的是其能够跟踪目标。
但目标的位置、速度、加速度的测量值往往在任何时候都有噪声。
卡尔曼滤波利用目标的动态信息,设法去掉噪声的影响,得到一个关于目标位置的好的估计。
这个估计可以是对当前目标位置的估计(滤波),也可以是对于将来位置的估计(预测),也可以是对过去位置的估计(插值或平滑)。
命名[编辑]这种滤波方法以它的发明者鲁道夫.E.卡尔曼(Rudolph E. Kalman)命名,但是根据文献可知实际上Peter Swerling在更早之前就提出了一种类似的算法。
斯坦利。
施密特(Stanley Schmidt)首次实现了卡尔曼滤波器。
卡尔曼在NASA埃姆斯研究中心访问时,发现他的方法对于解决阿波罗计划的轨道预测很有用,后来阿波罗飞船的导航电脑便使用了这种滤波器。
关于这种滤波器的论文由Swerling(1958)、Kalman (1960)与Kalman and Bucy(1961)发表。
目前,卡尔曼滤波已经有很多不同的实现。
卡尔曼最初提出的形式现在一般称为简单卡尔曼滤波器。
除此以外,还有施密特扩展滤波器、信息滤波器以及很多Bierman, Thornton开发的平方根滤波器的变种。
也许最常见的卡尔曼滤波器是锁相环,它在收音机、计算机和几乎任何视频或通讯设备中广泛存在。
以下的讨论需要线性代数以及概率论的一般知识。
卡尔曼滤波建立在线性代数和隐马尔可夫模型(hidden Markov model)上。
其基本动态系统可以用一个马尔可夫链表示,该马尔可夫链建立在一个被高斯噪声(即正态分布的噪声)干扰的线性算子上的。
系统的状态可以用一个元素为实数的向量表示。
毕业论文外文翻译格式

因为学校对毕业论文中的外文翻译并无规定,为统一起见,特做以下要求:1、每篇字数为1500字左右,共两篇;2、每篇由两部分组成:译文 +原文。
3 附件中是一篇范本,具体字号、字体已标注。
外文翻译(包含原文)(宋体四号加粗)外文翻译一(宋体四号加粗)作者:(宋体小四号加粗)Kim Mee Hyun Director, Policy Research & Development Team, Korean Film Council (小四号)出处:(宋体小四号加粗)Korean Cinema from Origins to RenaissanceP358~P34C)韩国电影的发展及前景(标题:宋体四号加粗)1996~现在在过去的十年间,韩国电影经历了难以置信的增长。
上个世纪60年代,韩国电影迅速崛起,然而很快便陷入停滞状态,直到90年代以后,韩国电影又重新进入繁盛时期。
在这个时期,韩国电影在数量上并没有大幅的增长,但多部电影的观影人数达到了上千万人次。
1996年,韩国本土电影的市场占有量只有23.1%。
但是到了1998年,市场占有量增长到35.8%,到2001年更是达到了50% 虽然从1996年开始,韩国电影一直处在不断上升的过程中,但是直到1999年姜帝圭导演的《生死谍变》的成功才诞生了韩国电影的又一个高峰。
虽然《生死谍变》创造了韩国电影史上的最高电影票房纪录,但是1999年以后最高票房纪录几乎每年都会被刷新。
当人们都在津津乐道所谓的“韩国大片”时,2000年朴赞郁导演的《共同警备区JSA〉和2001年郭暻泽导演的《朋友》均成功刷新了韩国电影最高票房纪录。
2003年康佑硕导演的《实尾岛》和2004年姜帝圭导演的又一部力作《太极旗飘扬》开创了观影人数上千万人次的时代。
姜帝圭和康佑硕导演在韩国电影票房史上扮演了十分重要的角色。
从1993年的《特警冤家》到2003年的《实尾岛》,康佑硕导演了多部成功的电影。
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xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx本科毕业论文外文资料翻译系别:xxxxxxxxxxxxxx专业: xxxxxxxx姓名: xxxxxxxxxxx学号: xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx岩浆成因基于现有的科学证据显示,地球的地壳和地幔主要由坚硬的岩石组成。
另外,外核呈流体状态,这种材料是非常密集并保持在地球内部深处的。
那么,什么是产生地球上的火山活动的岩浆源?我们知道,岩浆在岩石被加热到其熔点时生成。
在近地表环境,花岗岩在800℃左右的温度下开始融化,而玄武岩必须达到1000℃以上。
一个重要的差异存在于单一物质和化合物之间,例如冰和几种不同的矿物混合成的火成岩的熔点。
冰融化在一定的温度下,而大部分火成岩在几百度的温度范围内熔融。
岩石被加热时,第一个形成液体的包含一个比原岩百分比高的低融点矿物。
如果继续熔化,该熔体将稳步接近从岩石的整体组成。
然而,大多数情况下,熔融是不完整的。
这个过程被称为部分熔融,不全部生成岩浆。
部分熔融的结果明显比母岩熔融产生的二氧化硅含量高。
回想一下,玄武质岩石具有较低的硅含量,花岗质岩石具有更高的硅含量。
因此,部分熔融产生的岩浆比他们从母岩形成更接近于花岗岩成分。
正如我们将看到的,这个想法将有助于我们了解全球分布的各种类型的火山活动。
岩石热的来源是什么?来源之一被认为是集中在上地幔和地壳的放射性元素衰变过程中释放的热量。
在地下矿井的工人很早就认识到温度随深度增加。
虽然增长率因地而异,它被认为是平均上升每公里增加20℃到30℃。
这种温度随着深度逐渐增加,称为地热梯度。
如果温度是决定岩石融化的唯一因素,地球将成为仅覆盖着薄薄一层固体外壳的熔融球。
然而,压力也随深度而增加。
由于岩石受热膨胀,为了克服围压的影响,岩石融化需要额外的热量。
在一般情况下,围压的增加会导致岩石的熔点提高。
影响岩石熔点的另一个重要因素是它的水含量。
归结到一点,水越多熔点越低。
水对降低熔点的效果被增加的压力放大。
因此,在同压力下“湿”岩石比具有相同成分“干”岩石的熔点低。
因此,除了岩石的组合物,温度,压力和水的含量确定岩石作为固体或液体存在。
在自然界中,岩石融化的原因有两个。
第一,加热到其熔点时岩石融化。
这可能发生,例如,当热地幔岩向表面迁移并接触到地壳岩石具有较低的熔点。
在该地区,包括黄石公园火山的活动导致这样的活动。
这里玄武质岩浆在地幔中形成的热运到地壳,那里的地壳岩石部分熔融产生的富硅岩浆。
第二,没有温度的增加,围压的降低可以降低熔融温度足以触发熔化。
每当发生岩石上升,从而移动到较低压力的区域。
这两个过程都被认为是在岩浆的形成中起重要的作用。
大多数的玄武质岩浆被认为起源于橄榄岩部分熔融的岩石,是上地幔的主要成分。
实验室研究证实,干燥,不富含二氧化硅的岩石部分熔融产生有玄武岩组成的岩浆。
因为在高的温度和压力环境下存在的地幔岩石,融化的结果往往是在围压的降低。
这可能发生,例如,其中地幔岩石作为一个缓慢移动的对流单元的一部分上升。
由于玄武质岩浆形成在地表以下几公里,我们可以预计,这些材料大部分将在到达表面冷却并结晶。
然而,由于干燥的玄武岩岩浆向上移动,围压的稳步减少,进一步降低了熔点。
玄武质岩浆出现快速上升足以使他们进入较冷的环境中的热损失的熔点下降所抵消。
因此,大爆发的玄武质岩浆是常见在地球表面。
相反,花岗质岩浆被认为是由富含水的岩石部分熔融进行温度升高产生。
作为一个潮湿的花岗质熔点上升,围压减小,从而减少水对降低熔融温度的影响。
此外,花岗质熔体比玄武质岩浆含二氧化硅更多和更粘。
因此,对比玄武质岩浆产生巨大的流出的熔岩,大多数花岗质岩浆在失去流动性之前到达地面,因此往往会产生较大的侵入特征如岩基。
在这些场合时,富硅岩浆到达地表,爆炸性的火山碎屑流,如那些产生的黄石高原。
尽管大多数岩浆被认为是部分熔融产生,一旦形成的岩浆体组合物可以随时间显著变化。
例如,作为岩浆体向上运移,它可能包含了一些周围的岩石。
由于围岩同化,岩浆的成分改变。
此外,回想起我们讨论鲍文反应系列,在凝固过程中,岩浆经常发生分离结晶。
这将产生一个完全不同于母体点岩浆。
考虑这些过程,至少部分地,即一个单一的火山可以具有宽范围的化学组成的拉伸性熔岩。
外文原文Origin of MagmaBased on available scientific evidence, the earth’s crust and mantle are composed primarily of solid rock. Further, although the outer core is in a fluid state, this material is very dense and remains deep within the earth. What then is the source of magma that produces the earth’s volcanic activity?We know that magma can be produced when rock is heated to its melting point. In a near-surface environment, rocks of granitic composition begin to melt at temperatures around 800℃,whereas basaltic rocks must reach temperatures above 1000℃ before melting will begin. One important difference exists between the melting of a substance that consists of a single compound, such as ice, and the melting of igneous rocks, which are mixtures of several different minerals. Whereas ice melts at a definite temperature,most igneous rocks melt over a temperature range of a few hundred degrees. As a rock is heated, the first liquid to form will contain a higher percentage of the low-melting-point minerals than does the original rock. Should melting continue, the composition of the melt will steadily approach the overall composition of the rock from which it is derived. Most often, however, melting is not complete. This process, known as partial melting, produces most, if not all, magma.A significant result of partial melting is the production of a melt with a higher silica content than the parent rock. Recall that basaltic rocks have a relatively low silica content and that granitic rocks have a much higher silica content. Consequently,magmas generated by partial melting are nearer the granitic end of the compositional spectrum than the parent material from which they formed. As we shall see, this idea will help us to understand the global distribution of the various types of volcanic activity.What is the heat source to melt rock? One source is the heat liberated during the decay of radioactive elements that are thought to be concentrated in the upper mantle and crust. Workers in underground mines have long recognized that temperatures increase with depth. Although the rate of increase varies from place to place, it is thought to average between 20℃and 30℃per kilometer in the upper crust. This gradual increase in temperature with depth is known as the geothermal gradient.If temperature were the only factor to determine whether or not a rock melts, the earth would be a molten ball covered with only a thin, solid outer shell. However, pressure also increases with depth. Since rock expands when heated, extra heat is needed to melt buried rocks, in order to overcome the effect of confining pressure. In general, an increase in the confining pressure causes an increa se in the rock’s melting point. Another important factor affecting the melting point of rock is its water content.Up to a point, the more water present, the lower the melting point. The effect of water on lowering the melting point is magnified by increase d pressure. Consequently, “wet”rock under pressure has a much lower melting temperature than “dry” rock of the same composition. Therefore, in addition to a rock’s composition, its temperature, confining pressure, and water content determine whether the rock exists as a solid or liquid.In nature, rocks melt for one of two reasons. First, rocks melt when they are heated to their melting points. This could occur, for example, when hot mantle rocks migrate toward the surface and come into contact with crustal rocks having lower melting points. The volcanic activity in the region that includes Yellowstone National Park is believed to have resulted from such activity. Here basaltic magma that formed in the mantle transported heat into the crust, where partial melting of crustal rocks generated silica-rich magmas. Second, without increasing temperature, a reduction in the confining pressure can lower the melting temperature sufficiently to trigger melting. This occurs whenever rock ascends, thereby moving into a region of lower pressure. Both processes are thought to play significant roles in magma formation.Most basaltic magmas are believed to originate from the partial melting of the rock peridotite, the major constituent of the upper mantle. Laboratory studies confirm that partial melting of this dry, silica poor rock produces magma having a basaltic composition. Since mantle rocks exist in environments that are characterized by high temperatures and pressures ,melting often results from a reduction in confining pressure. This can occur, for example, where mantle rock ascends as part of a slow-moving convection cell.Due to the fact that basaltic magmas form many kilometers below the surface, we might expect that most of this material would cool and crystallize before reaching the suface. However, as dry basaltic magma moves upward, the confining pressure steadily diminishes and further reduces the melting point. Basaltic magmas appear to ascend rapidly enough so that as they enter cooler environments the heat loss is offset by a drop in the melting point. Consequently, large outpourings of basaltic magmas are common on the earth’s surface.Conversely, granitic magmas are thought to be generated by partial melting of water-rich rocks that were subjected to increased temperature. As a wet granitic melt rises, the confining pressure decreases, which in turn reduces the effect of water on lowering the melting temperature. Further, granitic melts are high’in silica and thus more viscous than basaltic melts. Thus, in contrast to basaltic magmas that produce vast outpourings of lava, most granitic magmas lose their mobility before reaching the surface and therefore tend to produce large intrusive features such as batholiths. On those occasions when silica rich magmas reach the surface, explosive pyroclastic flows,such as those that produced the Yellowstone Plateau, are the rule.Even though most magma is thought to be generated by partial melting, once formed the composition of a magma body can change dramatically with time. For example, as a magma body migrates upward, it may incorporate some of the surrounding country rock. As the country rock is assimilated, the composition of the magma is altered. Further, recall from our discussion of Bowen’s reaction series that during solidification, magma often undergoes fractional crystallization. This produces a magma quite unlike the parent material. These processes account, at least in part, for the fact that a single volcano can extrude lavas with a wide range of chemical compositions.。