第一篇：財務會計文獻-英譯漢

南華大學經濟管理學院畢業論文

英文翻譯

題 目Determinants and consequences of internal control

in firms: a contingency theory based analysis 學院名稱 經 濟 管 理 學 院 指導教師 王 龍 輝 職 稱 講 師 學 號 20084960137 學生姓名 高 旭

班 級 財 務 管 理 081班

2012

年05月25日

企業內部控制的影響因素和后果：基于權變理論的分析

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南華大學經濟管理學院畢業論文

摘要:為了保證企業需求內部控制活動的有效性和信息的可靠性以及遵守法律的適用性。因此，COCO,COSO等幾個框架顯示公司的特這個不同對內部的控制也不同。每個組織要選擇最適合的控制系統時，必須考慮到意外事故的風險是否切合權變理論。本文研究的是檢視這些風險特點的選擇是否適應他們公司內部控制結構和它是否會導致一些更加優惠的有效性的評估控制管理。雖然內部控制的組成部分已進行單獨控制，本文嘗試闡明內部控制的關鍵點并將其放到更加廣闊的背景中。結果證明，基于對741芬蘭公司WEB調查，表明公司用內部控制結構來應對環境的不確定性，并觀測控制的有效性的戰略對其內部控制結構有著顯著的效果。

關鍵詞：內部控制 成效 權變理論 結構方塊建模文章概述

人們普遍認為，一個內部控制系統可以幫助企業降低風險的財務報表的可靠性保證體系和法律的遵循情況（Spira and page 2003）因此，越來越多的企業倒閉和一些廣泛宣傳企業舞弊行為導致企業在他們具體的操作環境下更多的關注自己的內部控制。在巨大的管理壓力下，如何提高內部控制的有效性以及有效的與董事會和股東溝通。由于內部控制可能會影響長期的報告，導致審計人員、供應商、客戶都對內部控制感興趣。Kinney在2000年指出，盡管內部控制對公司影響很大，但在組織環境中內部控制結構卻無法實現。關于內部控制的抓也文獻在國際研究上已取得進展，但迄今為止，內部控制的研究數量有限。在2004年Selto andWidener出版的專業文章中提出，在管理控制中研究較少的內部控制有著很強的實用性。在2000年Maijoor越來越重視企業內部的控制，以及現有的研究不足，為其創造了新的研究基于和需求。

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這項研究有助于了解內部控制結構及其在公司環境中觀察到對公司的效果。即使內部控制結構框架中提出了一個標準化的結構和內部控制目標，但仍然需要注意的是，有效地內部控制是要根據公司的不同特點來制定的。因此，即使是內部控制的框架中也無法提供一個企業的特點和其控制系統的關系。因此，本研究利用一個應急方法，審查內部控制結構的設計，并且將其放到不同的環境下觀察其效果。研究報告分析了使用方程關系模型對SEM和芬蘭公司進行實例證明并得到結果。這項研究的結果在幾個重要方面增加了有限的內部控制研究的知識。首先，研究中提出了要利用內部控制及其在實踐中的有效性度量模型的實證研究結果。世界上有一些組織已經將內部控制框架建立基金會來開展活動。無論如何，有一點是值得注意的，那就是除了求證時間框架外還要更加深入的內部控制研究模型。除了少數例子外，Stringer和Carey早在2002年就研究了在特定集中研究控制元件，如控制環境（1988D’Aquila）同心結構或風險評估，在這些研究中內部控制只是作為一個概念，是研究不同情況下的整體。第二，盡管在這之前文學的關系在內部控制的了解中發揮了關鍵作用，但是行為對內部控制的應急理論尚未進行充分研究。第三，從知識管理的角度進行內部控制還不成熟。該文學至今集中在外部各方的觀點，1998年的Felix,盡管該組織將內部控制作為管理中的職責。因此在我們的而研究中內部控制調查研究是重點。

第四，本文研究的重要特點是當一個組織注意內部控制時必須檢視意外事件的特征。其目的是確定哪些特征在內部變化有助于解釋控制系統和觀察內部控制的效。然而，當對該模型進行一元或多元變量設置時，會產生不同的效果。因此，本文主要論證了，如何將SEM技術應用到內部控制的研究。在內部控制結構有效替代的情況下了解差異的共同性對內部控制討論做出很大的貢獻。因此，這項研究提供了一種方法來識別不同組織對內部控制的特殊需求。

本文的其余結構介紹如下。接下來的部分介紹了研究框架和部分定義的介紹，研究結構的相關問題文獻。第四部分介紹了調查設計和變量的測定。隨后本文詳細闡述了在SEM方法從741芬蘭公司搜集數據為基礎對實例論證。第六部分是對結果的討論。最后一節是對研究限制闡述。2 研究框架

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在2003年Chenhall運用控制系統設計可以協助管理人員實現其公司的目標和期望的結果。內部系統控制增強了企業的檢測報告程序，也確保遵守法律法規。通過這種有效的內部控制對公司成功方面有著關鍵的作用。但是，正如我們觀察到的，內部控制在真空下是不存在的。在1994年COCO框架中指出，兩個組織不存在類似的控制系統，除非該組織的中心組織機構系統是相同的。內部控制系統根據不同的細節需要會產生在不同的組織環境下。在1994年COSO在內部控制框架中提出的聲明類似于權變理論每一個組織特點采取適當的控制系統（參考Chapman 1997； Chenhall 2003；Fisher1995； Luft and Shields 2003）因此，應變的方法提供了在實踐當中對內部控制因素不同的解釋。權變理論構成了一種新的方法來演技有內部控制的理論和基礎特點，這些從應急控制文件總結而來。

應變特征戰略尺寸組織結構預知環境的不確定性內部控制結構RQ1RQ2RQ3RQ4-控制環境-風險評估-控制活動-信息和通信-監控內部控制評判效果-效率和效力 活動-可靠性信息-遵守法律和 法規RQ5

因此管理控制在組織制度中的一個重要控制子集一直是權變理論的研究主體。研究主要集中在上下文變量對管理控制系統設計的影響，在這文獻中，是對文獻回顧的研究基礎上分析的。其目的是利用了解內部控制結構的特點和影響來觀察成效以作為制定權變理論。內部控制和權變理論共享某些元素，但是共同點和不同點的廣度取決于所用的定義。在2003年Chenhall指出，以前的應變研究是基礎的管理控制研究，遵循傳統的感知旨在協助管理人員決策的被動工具。一是管理控制系統包含了一個會計系統，還包括個人或家族控制的控制因素。

圖1說明了研究框架和理論基礎上的內部控制框架。變量之間的關系有三組，在應變特點，內部控制結構和觀察成效是本文研究的終點。前四個研究問題（RQ1-RQ4）旨在測試（戰略，規模，組織應變特征結構和環境的不確定性）等因素對內部控制結構的影響。這些因素前人都有所研究（例如Chenhall 2003；Donaldson 2001；Hoque and James 2000； Macintosh 1994；Simons 1987；Drazinand Van de Ven 1985；Otley 1980)指出，指出這些因素對控制結構和企業的績效產生一定的影響。

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第五個研究因素（RQ5）集中于內部控制結構與內部控制有效性的關系上。變量之間的理論關系是基于COSO1994年提出的。指出根據特定的情況對內部控制的需求不盡相同，但是內部控制組成的部分功能可以引導有效地內部控制系統。Fisher 1998年指出，成功的剪裁控制系統以適應企業的特點等類似的權變理論對公司的業績有著突出的貢獻。然而企業可能有著傳統性能的其他目標。因此根據Fisher1995年的建議，在模型中所設想的一個非財務目標對內部控制的有效性產生理想的效果。用內部控制因素管理眼力大的公司已成為關鍵的因素（Sutton在2006年指出）。內部控制在組織中的影響和傳統性能的可靠性措施可以衡量內部控制系統的業績，不過在過去的文獻中發現了許多相關文獻。總之，本文進一步研究了不同情況下應變特性對內部控制結構的有效性的有力評價結果。結構定義和研究的問題

在本節中提出了定義的適用范圍，并且給出了以前的研究對構造問題因素之間的關系。3.1內部控制框架

根據內部控制的廣泛研究，它涵蓋了一個組織的方方面面，在這里運用了匯集控制器的概念將內部控制架構的方法形成一個完整的整體，明確內部需求。在著名的內部控制框架（COCO,COSO）中包括有效地內部控制定義和目前內部控制結構的組成部分。舉例來說，在1994年COCO的內部控制狀態可以再董事會和管理層的理解程度上，該實體的目標正實現公布財務報表以及保證遵守法律法規。因此，著這中間的內部控制的研究進行有效的界定，如何控制好這三個目標在管理的觀念上實現。

同樣的，可以在一個適當的內部控制框架結構中描述五個不同組成部分的條款，其可以確定為： 控制環境的界定是一個組織得以運作的精神支柱。這個組件可以給人們創造一個他們可以進行他們的活動和執行它們的責任氛圍。他創建了這家公司整體控制文化。風險評估部分是指，處理風險如何威脅公司實現目標的過程。他設計到對風險的識別、分析和相應的評估。

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南華大學經濟管理學院畢業論文 控制活動的組成部分，是指對政策、程序和做法對分先環節戰略的實施是的管理目標得以實現的過程。信息和通信組建是指確保有關信息在形式和時限上的識別，是工作人員履行其職責和責任的有效溝通過程。監測組件是指評估內部控制的質量過程，談涵蓋了有管理人員進程外的其他各方面進行內部控制的外部監督和定期評估。

在本文中這五個組成部分定義了內部控制的架構。根據1994年COCO架構，為了有足夠的內部控制系統使其組件部分正常運行。大大部分的研究將這一部分作為重點研究領域設定控制元件（D’Aquila 1998;Hooks et al.1994;Mills 1997）。在2002年Stringer and Carey研究的五個組成部分，以及單個因素對內部控制研究是在此研究領域的一個質轉變。

在這項研究中觀察到的內部控制原件及其有效性能分析的潛在變量。應當指出的是，理論和具體的個人控制或判斷分析水平并不是主要的研究焦點。此外，分析應用水平受公司首席執行官和其他管理人員的控制。3.2應急變量

(Fisher1995；Gerdin2005在以前的研究中指出，控制系統可能經過調試來進行應對多種相互矛盾情形下的需求。為了研究內部結構設計的復雜性，本文選擇研究四個變量的特征。該研究探討了戰略，規模，組織結構和環境的不確定性對內部控制結構的影響，并且對其有效性進行考證。早先的研究中證明，這些特征隨內部控制結構的性能設計有一定的影響(比如Chenhall 2003;Donaldson 2001;Hoque and James 2000;Macintosh 1994;Simons 1987;Drazin and Van de Ven 1985;Otley 1980)然而，特征選擇不是唯一的，并且對內部控制結構有著相關的影響。接下來，本文研究了文獻回顧的特點和發展中研究的問題。3.2.1戰略

Otley(1980)和 Dermer(1977)分別指出，企業戰略應當屬于會計控制系統設計的主要特征之一。公司的戰略不同將采用不同的控制系統，正如Miller etal.(1986)，Miles and Snow(1978)和 Porter(1980)等指出的。Simons在1990年發現，公司憑輕的會計控制系統在不同的公司策略下所選擇的方式不同。雖然這些早期的研究表明，不同企業戰略的不同往往會引起不同的控制系統配

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置。戰略也會導致內部控制的一些分歧。然而，迄今為止進行的實例研究都沒有取得戰略與控制系統的自然鏈接。

在1978年MILES和Snow研究得多大多數控制前者與后者的差異為重點。Miles和Snow發現控制系統類型側重于發現問題并且能夠幫助一個組織靈活的應對環境的變化。在1977年正如Lang?eld-Smith所指出的組織控制可以分散結果為導向。這就意味著，監測通過強有力的控制環境，從未確保有力的控制意識。Simons在1987年發現通過監測異常報告與月度報告的預算偏差。監測需要從市場上尋找機會，將各種不同的信息通過通信組件提供對未來預測有用的信息。Simons在1987年的結論，在正式的控制系統的屬性差異的捍衛下，得到這些屬性對公司的業績有著深遠的影響。

根據之前的管理研究控制（Lang?eld-Smith 1997;Chenhall 2003）表明，某些類型的控制系統將適用特定策略。監測通過靈活的控制來應對不確定性的環境，減少不確定性的發生和公司效率最大化。相對于哪些保衛的公司，監測型公司根據用戶的不同在不斷地改變他們的管理系統，根據以上的要論研究我們的問題。

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Determinants and consequences of internal control in firms: a contingency theory based analysis

Annukka Jokipii

Published online: 8 March 2009

Springer Science+Business Media, LLC.2009

Abstract In order to ensure the efficiency and effectiveness of activities, reliabilityof information and compliance with applicable laws, firms demand adequateinternal control.However, several frameworks(COSO, CoCo etc.)assume that theneed for internal control varies according to a firm’s characteristics.This concurs with contingency theory, which claims that each organization has to choose the most suitable control system by taking into account contingency characteristics.This study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favorable assessment of the effectiveness of control by the management.While the components of internal control have been examined individually in the control literature, this paper attempts to shed light on internal control and place it in a broader context.The results, derived from a web-based survey of 741 Finnish firms, indicate that firms adapt their internal control structure to deal with environmental uncertainty and to achieve observed control effectiveness.Also the strategy has statistically significant effects on internal control structure.Keywords Internal control Effectiveness Contingency theory Structural equation modeling 1 Introduction

It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations(Spira and Page 2003).So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their

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internal control systems, which are specific to their particular operating environment.Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders(Sutton 2006).Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization(Rittenberg and Schwieger 2001).Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney(2000).The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited.Selto and Widener(2004)analyze published research and professional articles and find thatthere were fewer internal control topics in the management control research literature than in practical literature.Increasing emphasis on the role played by internal control in business(Maijoor 2000), and the lack of existing research, creates new research needs and opportunities.This study contributes to the understanding of the internal control structure and its observed effectiveness in company contexts.Even though the internal control frameworks(COSO, CoCo etc.)present a standardized structure and objectives for internal control, they still advise that the need for effective internal control varies according to a firm’s characteristics.However, neither frameworks nor prior literature provide an adequate picture of the relationships between a firm’s characteristics and its control system.Therefore, this study utilizes a contingency approach to examine the design of the internal control structure and its observed effectiveness in different contexts.The study examines relationships using structural equation modeling(SEM)and presents empirical results from 741 firms in Finland.The results of this study add to the limited internal control research knowledge in several important respects.First, the study presents empirical findings using

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measurement models for internal control and its effectiveness in practice.There are organizations worldwide which have used internal control frameworks as a foundation for conducting activities.At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention(COSO 1994;Selto and Widener 2004).With a few exceptions(e.g.,Stringer and Carey 2002)earlier studies have usually concentrated on particular control elements, such as the control environment(D’Aquila 1998), communication(Hooks et al.1994)or risk assessment(Mills 1997).In this study the internal control concept is examined as a whole in different contexts.Second, the action of contingency theory on internal control has not been examined sufficiently within the prior literature even though that relationship plays a critical role in better understanding internal control within organizations.Third, there is a lack of knowledge about internal control from the point of view of management.The literature has so far concentrated on the external parties’ view(Felix 1998), although organizing internal control in the organization is in fact the responsibility of management.Therefore, in this study the perceptions of the management of the surveyed firms are the focus.Fourth, this study examines important contingency characteristics that should be taken into account when focusing on the internal control in an organization.The aim is to determine which characteristics are helpful in explaining variations in an internal control system and its observed effectiveness.However, the model examined, yields different results when examined in a bivariate or in a multivariate setting.Therefore, this paper demonstrates how a contingency approach and SEM technique may be applied to internal control research.Understanding commonalities and differences in internal control structures and observed effectiveness in alternative contexts makes a significant contribution to the internal control discussion.Thus, the study provides a means to identify the special needs of different organizations.The rest of the paper is organized as follows.The next section presents a research framework and the following section presents definitions of constructs and the literature related to the research questions.The fourth section explains the survey

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design and measurement of variables.Following that, the paper elaborates on the empirical analysis using the SEM method based on data collected from 741 Finnish firms.The sixth section includes a discussion of the results.The last section ends with the conclusions and limitations of the study.2 Research framework

Control systems are designed to assist managers to achieve their firm’s goals and desired outcomes(Chenhall 2003).An internal control system potentially enhances a firm’s monitoring and reporting processes, as well as ensuring compliance with laws and regulations.In this way effective internal control has a critical role to play in a firm’s success.But, as we can see from the practical findings, internal control does not exist in vacuum.The COSO framework(1994, p.18)states that two organizations should not have similar internal control system unless the organizations are identical.The need for, and the specifics of, internal control systems may vary in organizational contexts.This statement presented in the internal control framework(COSO 1994)is analogous to contingency theory that claims that each organization has to choose the most suitable control system by taking into account contingency characteristics(see reviews in Chapman 1997;Chenhall 2003;Fisher 1995;Luft and Shields 2003).The contingency approach therefore offers an explanation for the variety of internal control systems found in practice.However, contingency theory constitutes a novel approach to studying internalcontrol and thus, theoretical fundamentals and chosen characteristics are derived from the contingency-based control literature.Consequently, management control

is a major control sub-system in organizations which have been the subject of

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contingency theory research(Collier 2004).The research has mainly focused on the influence of contextual variables on management control system design(for example Langfield-Smith 1997;Chenhall 2003)and in this paper, the literature is reviewed along with an analysis of the research based on these studies.The aim is to use contingency theory to understand characteristics affecting internal control structures and its observed effectiveness rather than to elaborate on contingency theory as such.Figure 1 illustrates the research framework based on contingency theory and internal control frameworks.The relationships between three sets of variables—the contingency characteristics, the internal control structure and the observed effectiveness—are the focus of this research.The first four research questions(RQ1–RQ4)aim to test if contingency characteristics(strategy, size, organizational structure and environmental uncertainty)affect the internal control structure.There is evidence in earlier management control studies(for example Chenhall 2003;Donaldson 2001;Hoque and James 2000;Macintosh 1994;Simons 1987;Drazin and Van de Ven 1985;Otley 1980)that these characteristics may have some impact on the design of control structures and on firm performance.The fifth research question(RQ5)concentrates on the relationship between an internal control structure and observed internal control effectiveness.The theoretical relationship between variables is based on the COSO(1994)that states that depending on circumstances the need for internal control varies, but internal control components that are presented and function properly lead to effective internal control systems.The relationship also parallels contingency theory that states that successfully tailoring a control system to suit the firm’s characteristics will result in better firm performance(Fisher 1998).However, firms may also have goals otherthan traditional performance.Therefore, as proposed by Fisher(1995), a desired outcome envisaged in the model is that of a non-financial goal, namely internal control effectiveness.This has become more important due to management being under increased pressure to enhance it in firms with proper internal control(Sutton 2006).Internal control affects many processes in an organization and reliabletraditional performance measures, which can be claimed to measure

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南華大學經濟管理學院畢業論文

performance due solely to the internal control system, can not be identified in thepreviousliterature.To summarize, this paper examines if contingency characteristics affect the internal control structure and further, whether the internal control structure will result in a more favorable assessment of effectiveness if applied in alternative contexts.3 Definition of constructs and research questions

In this section the definitions of the constructs used are presented, and the literaturethat contributes to the relationships between constructs is reviewed alongside theresearch questions that have been developed.3.1 Internal control framework According to the broad view of internal control, it covers all aspects of anorganization and there was a clear demand for a method of pulling together controlconcepts to form an integrated internal control framework.Well-known frameworks(COSO, CoCo, the Basle Framework, the Combined Code and the Turnbull Guidance)include a definition of effective internal control and present the components of the internal control structure.For example COSO(1994)states that internal control can be judged to be effective when the board of directors and management have reasonable assurances that they understand the extent to which the entity’s operational objectives are being achieved, the published financial statements are being prepared reliably, and the applicable laws and regulations are being complied with.Therefore, in this study effectiveness of internal control is defined in terms of management’s perceptions of how well these three internal control objectives are met.Similarly, in the frameworks a proper internal control structure is described in different terms, but the following five components can be identified: 1.The control environment component defines the ethos of an organization and the way it operates.This component refers to the creation of an atmosphere in which people can conduct their activities and carry out their control responsibilities.It creates the overall control culture in the firm.2.The risk assessment component refers to the processes of dealing with the risks that

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南華大學經濟管理學院畢業論文

pose a threat to achieving the firm’s objectives.It involves the identification, analysis and assessment of relevant risks.3.The control activities component refers to policies, procedures and practices that assure management that the objectives are achieved and the risk mitigation strategies are carried out effectively.4.The information and communication component ensures that relevant information is identified, captured and communicated in a form and time frame that allows personnel to carry out their duties and responsibilities effectively.5.The monitoring component refers to a process of assessing the quality ofcontrol.It covers ongoing and periodical evaluations of the external supervisionof internal controls by management or other parties outside the process.In this research these five components define the internal control structure.2 It is stated in the frameworks(e.g., COSO 1994)that in order to have an adequate internal control system these components of internal control must be presented and function properly.Most of the research in this field focuses on examining particular control elements(D’Aquila 1998;Hooks et al.1994;Mills 1997).Stringer and Carey(2002)examines all five components but use a qualitative approach and examine the components separately.In this study internal control components and observed effectiveness are used as latent variables in the analysis.It should be noted that the level of analysis is theoretical and specific individual controls or judgments are not the main focus of the study(see for example Felix and Niles 1988;Gadh et al.1993).Furthermore, the level of analysis in the firms is at the corporate control level as applied by the CEO and other corporate officers(see e.g., Fisher 1998).3.2 Contingency variables

Previous studies(Fisher 1995;Gerdin 2005)have noted that a control system may have to be tailored to multiple and sometimes conflicting contextual characteristics.To capture the complexities of internal control structure design, this paper chooses to examine four contingency characteristics.The study examines the impact of strategy, size, organization structure, and environmental uncertainty on an

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internal control structure and reports its observed effectiveness.There is evidence in earlier studies that these characteristics have some impact on the design of control structures and on performance(for example Chenhall 2003;Donaldson 2001;Hoque and James 2000;Macintosh 1994;Simons 1987;Drazin and Van de Ven 1985;Otley 1980).However, the selection of the characteristics may not be the only set of variables that might have an effect on internal control structure but the characteristics are considered relevant and are widely examined in control literature(Chenhall 2003).Next, this paper reviews the related literature for each contingency characteristic and develops its first four research questions.3.2.1 Strategy

Otley(1980)and Dermer(1977)state that the business strategy should be one ofthe main features in accounting control system design.Depending on the firm’s strategy, as noted by Miller et al.(1986), Miles and Snow(1978)and Porter(1980), control systems are used in different ways.For example, Simons(1990)

found evidence that firms employ accounting control systems in dissimilar ways if they use different strategies.While these earlier studies suggest that different types of firm strategies tend to cause different control system configurations, strategies may also cause some differences in internal control.However, empirical studies conducted to date have not yielded any firm conclusions about the nature of the most appropriate connections between strategies and control(e.g., 1999)

The Miles and Snow(1978)typology was adopted in this study;most control research has only focused on the differences between prospector and defender(Fisher 1995).Miles and Snow(1978)find that control systems of the prospector type may focus more on problem finding and that identifying flexible structures and processes may assist an organization in responding rapidly to environmental change.As noted by Langfield-Smith(1997)control in prospector organizations may be decentralized and results oriented.This means that the prospector requires a strong control environment, which can ensure strong control consciousness.Further,Simons(1987)finds that the prospector emphasizes monitoring deviations from a budget through exception reports

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and monthly reports.A prospector needs a wide range of information related to the future during the search for market opportunities which may activate information and communication components.Simons(1987)concludes that differences in the attributes of formal control systems exist between defender and prospector organizations and that these attributes have significanteffects on company performance.Based on prior management control studies(see Langfield-Smith 1997;Chenhall 2003)it is possible to suggest that certain types of control system will be suited to particular strategies;prospectors are more likely to have flexible controls to enable quick adaptation to fast changing environments, while defenders are more likely to focus on reducing uncertainty and maximizing efficiency.Compared to defenders, prospectors are more flexible in modifying their management systems according to user needs.Based on the previous discussion the following research question is raised.第16頁

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第二篇：公司簡介(英譯漢)

翻譯實踐（英譯漢）

Brief Introduction to Sony(China)Co.L td

Set up in October, 1996 in Beijing, Sony(China)Co.Ltd.is a wholly foreign owned subsidiary that manages and coordinates Sony’s activities in the Chinese market.The products Sony sells in China to name a few are: plasma/liquid crystal color television, the digital cameras, the notebook computers, the family theater system, DVD players, data projection cameras, Memory Sticks and so on.At present Sony has general asset of 5 billion US dollars in China’s electronic industry, the total investment has surpassed 800,000,000 US dollars, including six factories.Sony employs about 10,000 staff in China.The CEO of Sony Group once pledged to the board of directors that the developing Chinese market would be regarded as the most important one in the future, and hoped that China would become the growth engine in the East Asian service region and surpass the Japanese market to become inferior only to the US market.索尼中國分公司的簡要介紹

1996年10月索尼（中國）有限公司在北京成立，這是一家獨資子公司，主要是管理和協調索尼在中國市場的活動。索尼在中國銷售的產品名稱數有：等離子/液晶彩色電視，數碼相機，筆記本電腦，家庭影院系統，影碟機，數據投影相機，記憶棒等。到目前為止，索尼公司總資產有5000000000美元，在中國電子行業的總投資已超過800000000美元，包括六個工廠。同時索尼在中國擁有約10000個員工。索尼集團的首席執行官曾承諾董事局，中國市場的開發將被視為最重要的一部分，并希望中國將快速增長，服務于東亞地區和超越日本市場成為僅次于美國市場。

第三篇：英譯漢練習

英譯漢練習（1）08011班李瑩瑩080114124

中國國家技術進口公司招標通告

編號：TCB 827010

中國國家技術進口總公司(以下簡稱“中技”)根據中華人民共和國對外經濟關系與貿易部與日本海外經濟合作基金會簽訂的京秦鐵路、兗石鐵路、大瑤山隧道以及石臼所港口四項建設工程貸款協議，被授權采用國際競爭方式對上述項目建設所需的信號設備、通訊設備、電力以及高空電力牽引線設備、電線電纜、水泵、施工設備、玻璃等進行采購。所有款項通過貸款方式實現。

本公司誠邀信譽良好經驗豐富的制造商和（或）在合格貨源國組建注冊并由該國控股的貿易公司（涉及所有發展中國家，包括中國以及所有經濟合作與發展組織OECD成員國）參與上述競標活動。對此招標有興趣的制造商和（或）貿易公司請于1983年1月20日前以函告擬供貸項目并向我公司提交預審材料。全部材料請以英文書寫，一式三份。材料應涉及以下條例：

①參與競標制造商和（或）貿易公司名稱及所屬國名稱。

②參與競標公司的歷史簡介。

③參與競標公司的規章制度。

④競標公司的組織結構、主要負責人及所屬財團。

⑤競標公司的實收資本，最近三年的貿易總額及凈利潤總額。

⑥競標公司的絕信銀行名稱以及該銀行所出具的資信證明。

⑦對競標公司授權代理的相關信息以及制造商的授權書（若該競標公司為代理）。

⑧制造商的相關信息以及其最近三年類似產品的生產和銷售情況，參照清單、質量保證書。

⑨競標公司對以上所提供物品的供貸能力及交貨時間。

凡在前兩輪招標中審查合格的競標公司需提交補充材料。

若在此招標書刊登起一年內我們如需購買上述所列中任一項設備，我們將直接向本次資格預審合格者發信任詢價并不再重新刊登招標通告。

英譯漢練習（1）08011班李瑩瑩080114124

中國國家技術進口總公司第七業務部

地址：中國北京市西郊區二里溝

電報地址：TECHIMPORT BEIJING

電傳：22244 CNTIC CN

電話：890931-240，242

第四篇：英譯漢翻譯技巧

英譯漢翻譯技巧

王 瑛

英譯漢部分要求翻譯單句, 而不是段落或篇章。考生首先要讀懂句子,了解句子的語法結構、使用的固定詞組、習慣用法及詞與詞之間的語義關系, 然后, 再正確分析原文的語言現象和邏輯關系,進行透徹的理解, 最后, 力圖用簡潔明了的漢語表達出原文的意思。因此, 考生有必要掌握一些基本的翻譯技巧。

一、翻譯技巧一

一般的英譯漢考題不會只是簡單句。我們在做題時, 首先要從語法入手, 找尋和確定句子大的框架結構, 通過分析把句中的從句和插入部分先排除掉, 明確句子結構有助于我們正確理解整句話的意思。

(一)重點分析句子結構

其實, 就英語的句子結構而言, 是有規律可循的。除去省略句、倒裝句、感嘆句和

一些特殊句子外, 英語句子的結構可歸納為三類: 1.to be句型: 主語 + be + 表語

Miss Jones is a manager.瓊斯小姐是位經理。

2.to do句型: 主語 + do +(賓語)+(狀語)He teaches English in this school.他在這所學校教英語。

3.there be句型: There be + 主語 + 狀語

There are beautiful wildflowers in the hills.山中有美麗的野花。

(二)確定語法現象和慣用結構

英譯漢考題中常見的重點語法有: 時態、語態、主語從句、表語從句、賓語從句、同位語從句、定語從句、狀語從句、動詞不定式、動名詞、分詞、虛擬語氣、倒裝句、強調句等。考生要非常熟悉這些語法現象, 才不至于對句子產生誤解。例如:

? Anyone who is interested in it can go with us.對這事感興趣的人可以跟我們去。(who引導定語從句修飾主語anyone)? The problem discussed at yesterday’s meeting is very important.昨天會上討論過的那個問題非常重要。(過去分詞短語作后置定語修飾主語the problem)? You could have done better if you had been more careful.要是細心一點的話，你就會做得更好。(if 引導虛擬語氣的條件狀語從句)? Hardly had I said that when she entered the room.我剛說完，她就進來了。(倒裝句, 否定詞hardly位于句首, 助動詞had 放在主語I之前)? It was not until last night that I noticed this matter.直到昨晚我才注意到這件事。(強調句: It was not until+強調成分+that句子其余成分)? The books were either works on travel or detective novels.這些書要么是關于旅行的, 要么就是偵探小說。(連接詞either? or?連接兩個表語)(三)熟悉固定搭配詞組和習慣用法

英譯漢考題中還常常會設計一個關鍵的考點 – 固定搭配的詞組和習慣表達法, 旨在考查考生對詞匯的掌握和運用情況。考生在理解這些習慣用語時會感到很困難, 這是因為單從組成某個習慣用語的詞的字面意思上來理解其含義, 往往會出偏差, 必將影響到對整個句子的理解。例如:

? They came up with a cure for the disease at last.他們最終發現了治療這種疾病的方法(短語動詞,意為“提出;發現”)

? The news got around by word of mouth.這一消息通過人們的口傳播開來。(介詞短語,意為“口頭流傳”)

? It’ll be cheaper in the long run to use real leather.從長遠的觀點來看, 用真皮更便宜。(介詞短語,意為“從長遠的觀點來看”)

? I’ll tell them the truth, regardless of what they want to hear.不管他們愿不愿意聽, 我要告訴他們真相。(形容詞短語,意為 “不管...”)

? Punishment had very little effect on him.懲罰對他沒有什么效果。(名詞短語,意為“對?起作用”)

(四)熟練掌握過渡連接詞

過渡連接詞是使上下文的連接自然、緊湊的有效方法，使文章整體具有結構上的粘著性和意義上的連貫性。因此,熟練掌握過渡連接詞能充分把握住原文的意圖和出題思路。過渡連接詞按語義劃分為以下最常見的幾種類型

表示增補: and , also , besides , what’s more , in addition , furthermore ?

表示因果: for this reason, because of, since, as a result, thus, therefore, so, hence ?

表示轉折: however, still, but, otherwise, despite, nevertheless, though, in fact ?

表示列舉: firstly, secondly, for one thing?for another, to begin with, then, last ?

表示解釋: for example, for instance, that is, namely ? 表示總結: in short, to sum up, in conclusion, briefly, on the whole ?

例如:

? The railroad connects two cities, namely, New York and Chicago.這鐵路聯接兩個城市, 即紐約和芝加哥。(表示解釋)? She was very tired, nevertheless, she kept on working.她雖然很疲倦, 然而她卻繼續工作。(表示轉折)? He said that he could not find it and, furthermore, that nobody would ever find it.他說他找不到它, 而且也沒有人會找到它。(表示增補)? He was ill, and therefore could not come.(表示結果)他病了, 所以未能來。

二、翻譯技巧二

每一種語言，在詞意的運用，語句的鋪排、句子的結構方面，都有其獨特的方式，而每一詞每一字所承載的文化信息亦各不相同。因此, 英譯漢的表達方式總體上可以分成兩大類:

（一）直譯法：

一般來說, 在語言條件許可的情況下, 應該盡可能地用直譯, 使譯文既能保持原文的內容, 又能保持原文的形式和風格。例如:

o All roads lead to Roma.條條大路通羅馬。

o The soldier was as brave as a lion.那個士兵像獅子一樣勇敢。

o My brother is like a duck to water in the new job.我哥哥在新的工作崗位上如魚得水。

o It is he who has consistently offered fuel in snowy weather but never added flowers to embroidery.他這個人一向對人是雪中送炭，從來不是錦上添花。

（二）意譯法: 為使譯文得到和原文基本相同的文化信息，當翻譯中遇到兩種文化有差異，用直譯無法使譯文傳達準確的信息時，就要在母語中尋找與其對應的表達方式，利用各種必要的轉換手段進行意譯。例如: ? He is down and out as if/though he lived a dog’s life.他窮困, 潦倒，好像過著牛馬一樣的生活。（轉譯法-a dog’s life轉換詞義）

? He behaved politely while answering the interviewer’s questions.他在回答采訪者問題時, 很有禮貌。(省略法–behaved 一詞不譯出)? He is a stranger to the company’s business.他對于該公司的經營業務是陌生的。(轉換法–stranger 名詞轉換成形容詞)? All preparation must be done before you do experiments.在做試驗之前, 一切準備工作都必須做好。(增加法-preparation增加“工作”)

? Each country has its own customs.各國有各國的風俗.(重復法-Each country重復使用“各國”)

第五篇：學位英語(英譯漢)

英 譯 漢

★In 1870,horses and mules were the prime source of power on U.S.farms.在1870年，馬和騾子是美國農場的主要勞動力來源。

★Those signs include the thousand and one ways in which we orient ourselves to the situation of daily life.那些信號包括許許多多我們適應日常生活環境的方式。

★Most Americans,however,see romantic love as essential for a successful marriage,and tend to look askance at anyone who marries for a more practical reason in which love plays no part.然而，大多數美國人把浪漫的愛看作是成功婚姻必不可少的組成部分，而且往往蔑視任何為了更實際的理由，而不是為了愛而結婚的人。

★If they can sense colour differences then perhaps we,too,are affected by colour unconsciously.如果他們能夠覺察出顏色的差異，那么我們可能也不知不覺地受到顏色的影響。

★People exposed to bright red show an increase in heartbeat,and blood pressure;red is exciting.當人們處于鮮紅顏色面前，心跳會加快，血壓也會升高；這表明紅色令人激動。

★In order to learn to be one’s true self,it is necessary to obtain a wide and extensive knowledge of what has been said and done in the world.要想了解真實的自我，必須深入、廣泛的探索前人所說過的話，所做的事情。

★This element of the unknown has for centuries added greatly to the fear and horror surrounding earthquakes,but in recent times there have been indications that earthquake prediction may be possible.數百年來，地震的不可知性給地震蒙上了極大的恐懼和驚慌，然而近幾次的地震發生之前已經顯露一些跡象。

★The accuracy of scientific observations and calculations is always at the mercy of the scientist’s timekeeping methods.科學觀察和計算的精確度常取決于科學家的計時方法。

★In Frederick,students’parents are buying classroom supplies and offering to pay for groceries and utilities to keep first-year teachers and principals in their jobs.在Frederick地區，學生家長們出資購買教室用品，并主動為學校第一年的教師和校長們支付所需的各類雜貨及水電費，以此來留住他們繼續工作下去。

★“Rumors about what’s happening to the district are moving at lighting speed.”said a student.“We wanted to know the truth,and spread that around instead.”一位學生說：“關于這個地區的流言正在以閃電般速度傳播著，我們想知道真相，并且傳播真相。”

★Yet the waves,no matter how big or how violent,affect only the surface of the sea.然而，不管水波多大、多猛烈，只對海面造成影響。

★In the U.S.,the figure is much higher than in Great Britian,and people there spend over 10 percent of their income on the installment plan.在美國，這個數字要比英國高得多，每個人將他們收入的百分之十花費在分期付款上。

★The idea of a fish being able to generate electricity strong enough to light lamp bulbs-or even to run a small electric motor-is almost unbelievable,but several kinds of fish are able to do this.魚產生的電流能點亮電燈——或者甚至能帶動小型電動馬達——是多么不可思議，但是有些魚確實可以。

★Engineering studengs are supposed to be examples

of practicality and rationality,but when it comes to my college education I am an idealist and a fool.工科的學生往往被看成是實際和理性的榜樣，但是就我的大學教育而言，我是一個理想主義者和傻瓜。

★The reality that has blocked my path to become the typical successful student is that engineering and the liberal arts simply don’t mix as easily as I assumed in high school.擺在我面前阻礙我成為一名成功學生的現實就在于工科與文科并不像我在高中時所認為的那樣，兩者并不是簡單地融合在一起。

★When the light reaches the other end,it is first changed into electrical signals,which are in turn converted into sound messages.光到達另一端后，首先轉化成電流信號，隨后再轉化為聲音信息。★In most cases these individuals are dreaming of wealth and fame,not the long hours alone at a typewriter.多數情況下，這些人正夢想著的是財富和名望，而不是在打字機前長時間的工作。★Because we live in a democratic nation,whose citizens make the policies for the nation,large numbers of us must be educated to understand,to support,and when necessary,to judge the work of experts.因為我們生活在一個民主的國家，由公民制定國家的政策，我們中的許多人必須接受教育，學會理解、支持，必要的時候還要判斷專家的工作。

★There are many communities and populations which have lost precious recoards due to tragic events such as the fire in the Irish courts during Civil War in 1921 or American slaves for whom many records were never kept in the first place.在很多地區，相當多的人曾因為一些悲劇事件而失去他們珍貴的資料，如1921年內戰期間愛爾蘭法庭失火這樣的悲劇，又如美國奴隸，對于他們來說就有很多珍貴資料未能夠保留下來。

★Theoretically,any individual will someday be able to trace his or her family origins through this database.理論上，有一天任何人都能通過這個資料庫查處他或她家族的起源。

★On the contrary,to avoid problems in aerial navigation,the wheelless vehicle probably will travel no more than three inches above road surface.相反，為了避免天線導航，沒有輪子的汽車將在離地面不超過3英寸的距離行駛。

★I appeal to you to clarify this issue so that the poor elderly of our city many become aware of the housing benefits for which they qualify.我請求你闡明這個問題，這樣我們這個城市里貧窮的老人就可以了解到他們有資格享有住房的津貼。★It was believed that a person was sick because he had been attacked by evil spirits.人們認為生病是遭受惡魔的攻擊。

★We are concerned to develop the ability of all our pupils into the full,not just their academic ability.我們關系的是全面充分地發展我們每一位學生的能力，而不僅僅是他們的學習能力。

★We expect our pupils to do their best,not their least,and we give them every encouragement to attain this goal.我們期望學生能夠不遺余力盡其所能，為達到此目標我們也將給予他們充分的鼓勵。

★The wheel is the simplest yet perhaps the most remarkable of all inventions,because there are no wheels in nature---no living thing was ever created with wheels.輪子是最簡單的發明，或許也是最偉大的發明，因為自然界原本沒有輪子——沒有任何生

物是輪子創造的。

★Girls exceed boys in language abilities,and this early linguistic bias often prevails throughout life.女孩在語言能力上勝過男孩，而且這種早期就暴露的語言方面的偏向常常影響終生。

★Grandma Moses painted a little as a child and made embroidery pictures as a hobby,but only switched to oils in old age because her hands had become too stiff to sew and she wanted to keep busy and pass the time.摩西奶奶小的時候畫過些畫，之后繪制刺繡圖案成了她的愛好。老了以后，她的手指變得僵硬不能縫紉，而她還希望保持忙碌打發時間，就轉向油畫。★The project provided opportunities for researches from India and abroad to study tigers in the reserves and gather previously unavailable information about their habits.這個方案給印度和國外的研究者提供了機會，使他們可以在保護區內研究老虎，收集以前難以獲得的有關老虎習性的資料。

★Land problem is becoming serious and many rural people feel bitter about the fact that some rich forests are reserved for tigers.土地問題變得越來越嚴重了，令許多農民痛心的是，一些肥沃的森林地區被圈起來，建成了老虎保護區。

★In learning a foreign language,the best beginning is with the non-verbal linguistic elements of the language,its gestures,its body language.學習語言最好從語言的非語言方面、手勢和身勢語入門。

★Originally the White House was gray and was called the Presidential Palace.最初白宮是灰色的，并且被叫做總統府。

★This new activity involved all the original hunting sequences but the aim of the operation was no longer to avoid starvation.這種新的活動包括原先狩獵的一系列行為，而目的已不再是避免饑餓。

★Some scientists say that 16 of these mirrors,each about half a mile across,could aim their reflected light at one area on the earth that was about 200 miles by 300 miles.一些科學家認為可用16面直徑為半英里的鏡子將反射光照射到地球表面約為60000平方英里的區域。

★What no one knows yet is what effect this artificial daytime would have on plants,animals,and humans.目前，人們還不知道的是這種人造白天對植物、動物和人會有什么影響。

★Still,the fact remains that women are now free to enter any career that attracts them,the situation has improved,and the tide is not likely to turn back.然而，事實上女性如今可以自由選擇所喜愛的職業；情況改善了，這一潮流不可能逆轉。

★Ford realized he could use this assembly line method to build cars.福特意識到他可以用這種裝配線的方法來生產他的汽車。

★At the early attempts,the cable failed and when it was taken out for repairs it was found to be covered in living growth,a fact which defied contemporary scientific opinion that there was no life in the deeper parts of the sea.在初始階段海底電纜沒能安裝成功，當科研人員將電纜運出海面對其進行檢修時發現電纜表面長滿了瘤狀物，這個事實表明海洋深處并不存在生命，這與現代科學見解相佐。

★Studies by the Council of Europe,of which 21 countries are members,have shown that 45 percent of reptile species and 24 percent of butterflies are in danger of dying out.由21個成員國組成的歐洲委員會的一項研究顯示，百分之四十五的爬行物種及百分之二十四的蝴蝶瀕臨滅絕。

★Dr.Baum went on,“we could manage without most industrial products,but we could not manage without nature.Baum博士繼續說道，“沒有工業產品我們一樣能夠生活下去，但脫離了自然我們就無法生存。

★Some critics claim that no excuse is acceptable for not informing subjects about the nature of an experiment and giving them a chance to refuse to participate.一些批評家聲稱沒有任何理由讓實驗對象在不了解實驗性質，沒有機會選擇拒絕的情況下參與實驗。

★He took a trip to southern,and there he found just the weather and scenery he needed to finish his movie.他去加州南部旅行，在那里他恰好發現了要完成他的電影所需的天氣和風景。

★Primary and secondary education is financed almost entirely by the state out of central and local tax revenues.中小學幾乎全額依靠中央和地方稅收撥款。

★The current opinion seems to be that this should include a general knowledge of what computers are,plus a little of their history and something of how they operate.目前的看法似乎是這樣的，這必須包括一種關于計算機本身定義的基本知識，還需具備一些計算機的發展歷史及其操作知識。

★We effectively use all types of electrical equipment without being able to tell their history or to explain how they work..我們能夠有效地使用各種電子設備，而不需要知道它們的歷史或者它們是如何工作的。

★At times they even sleep in their van instead of a hotel,just to save money.有時他們甚至在自己的篷車里，而不是在旅館里睡覺，只是為了省錢。★As a result,these areas send out less heat and light and thus appear from Earth to be almost dark irregular surface patches.這些區域釋放的熱量和光線較弱，因而從地球上看，表面幾乎形成不規則的暗區。★Computer technology enabled the reserchers,to obtain precise measurements of the volume of the front and side sections of the brain,which relate to intellect and emotion,and determine the human character.電腦技術讓研究者能準確地測量大腦前部和側面的容量，它們與智力、情感有關，決定著人的性格。

★The interview is an important event in the job-hunting process,because the 20 or 30 minutes you spend with the interviewer may determine whether or not you get the particular job you want.面試是求職過程中一件重要的事情，因為你和面試人一起度過的二三十分鐘可能決定你是否能得到你想要的那個工作。

★If possible,you should negotiate for salary after you have been offered a job and when you are ready to complete the paperwork.如果有可能的話，你應在得到一份工作，并且在你做好準備完成日常文書工作后再與雇傭方協商工資問題。

★He is,even today,a symbol of courage and adventure.他即使今天都是勇氣和歷險的象征。Henning studied how students who are learning English as a second language remember vocabulary.Henning研究了把英語作為外語學習的學生是如何記詞匯的。

★In time,the migration became a habit,and now,although the glaciers have disappeared,the habit continues.遷徙成為一種習慣，現在盡管冰川已經消失，這種習慣仍然繼續。

★Problems come when any particular section is too thick and not sticking to the section beneath.The snow of the past few weeks had been falling in rather higher temperatures than those of December and early January.當積雪的任何一部分太厚，并且與下面的部分不相粘結的話，問題就出現了。過去幾星期下的雪在高于十二月到一月份上旬的溫度下開始融化。

★The one comfort to recreational skiers,however,is that avalanche incidents on the marked ski slopes are quite rare.No ski resort wants the image of being a death trap.對于度假的滑雪者來說，令人欣慰的是，雪崩事故很少發生在有足跡的滑雪坡上。

★Losing weight is hard work,but most people want to find a fast and easy way to take off fat.減肥是件苦差事，大多數人都想找到一條又快又簡單的減肥方法。

★The respect in which he was held was partly owing to the man himself,with his warm friendliness,his good sense,his urbanity,his gay spirits,his artistic integrity,and his love of both the Old World and the New.他受到尊重部分源自其自身，他友好、判斷能力強、文雅、開朗、正直，新、舊世界他都熱愛。★Kidneys can be conserved in this simple way for 24 to 48 hours with little deterioration,and during this time they can be moved for long distances.用這種簡單的方法，腎臟可以保存24到48小時而不會變質，在此段時間里能被轉移到很遠的地方。

★A simple and common method used by many consumers is to complain directly to the store manager.很多顧客采用的一個簡單又常用的方法是直接向商店經理投訴。

★She or he can threaten to take the seller to court or report the seller to a private or public organization responsible for protecting consumers’ rights.她或他（顧客）會將賣方告上法庭，或者他們會向保護消費者權益的私人或公共機構進行舉報。

★In this way,better quality products at good values are continually being brought to the people of all income groups.這樣，性價比高的商品可以不斷地提供給不同收入層次的人們。

★Bearing in mind the nature of the translator’s work,i.e.,the processing of the written word,it is,strictly speaking,unnecessary that he should be able to speak the languages he is dealing with.牢記翻譯者工作的性質，即對書面語進行操作，嚴格地說，并不要求翻譯者一定能夠講他正在翻譯的語言。★It is also possible for a student to move between one university and another during his degree course,though this is not in fact done as a regular practice.學生也可能在學習期間在兩所大學交叉學習，盡管這樣做并不常見。

★Money laundering is the process by which money obtained by illegal means is given the appearance of legitimate income and returned into circulation.洗錢是將非法途徑得來的金錢，在合法收入的掩蓋下使之進入流通領域。

★The liberlization of markets around the world and deregulation of exchange controls are regarded as the chief causes of the rapid expansion of the money laundering over the past decade.市場的（過度）自由及對匯率控制的撤銷成為過去十年來洗錢活動迅速發展的兩大主要原因。

★Nobel preferred not to be remembered as the inventor of dynamite,so in 1895,just two weeks before his death,he created a found to be used for awarding prizes to people who had made worthwhile contrybutions to mankind.諾貝爾寧愿自己不是作為甘油炸藥的發明者而被人們記住，因此，他在1895年去世前的兩個星期，創立了一項基金，獎勵對人類做出有價值貢獻的人們。

★Memorization is an important learning method in Japanese school,yet many students say that after an exam,they forget much of the information that they have memorized.死記硬背是日本學習采用的一種重要的學習方法，然而很多學生反映，考試過后他們就忘記了背過的大部分內容。

★Teach him it is far more honorable to fail than to cheat.教導他失敗比作弊要光榮得多。

★Clothes which have been worn only a few times have to be put aside because of the change of fashion.因為時尚的變化，衣裳僅僅穿了幾次就要被丟到一邊。

★Do the constantly changing fashions of women’s clothes,one wonders,reflect basic qualities of inconstancy and instability?有人會想，女性服飾時尚不斷發生改變的事實是不是反映出其本身存在的一種變化無常、及不穩定的基本特性呢？

★The producers of instant coffee found their product strongly resisted in the market places despite their product’s obvious advantages.盡管產品本身具備顯而易見的優勢，速溶咖啡的生產者發現他們的產品在市場上嚴重受阻。

★Many of the centenarians emphasized the importance of being independent and free to do the things they enjoyed and wanted to do,and of maintaining a placid state of mind free from worry or emotional strain.許多百歲老人強調獨立自由地做自己想做的事情，遠離煩惱和情感壓力，保持平靜的心態很重要。

★Even if a job is not perfect for you,every interview can make you learn from it.即使某一份工作對你來說并不理想，每個面試都可以讓你從中學到些東西。

★People who question or even look down on the study of the past and its works usually assume that the past is entirely different from the present,and that hence we can learn nothing worthwhile from the past.那些質疑甚至輕視對過去及先人作品研究的人們通常主觀地認為過去與現在是完全不同的，從而得出人們無法從過去獲取任何有價值的東西的結論。★We and the ancients share a common human nature and hence certain common human experiences and problems.我們和古人享有共同的人類的天性，因此也會有共同的經歷和問題。

★Perhaps the reason is that asvertising saves the manufacturers from having to think about the customer.也許，原因是登廣告能讓生產者省心，不要去考慮消費者。

★“No mechanism in China requires the recall of cars as it dose in Japan,but Honda decided to replace the rubber connector in order to provide the same service to Chinese consumers”the spokeswoman said.女發言人說：“與在日本不同，中國的機構沒有要求召回汽車，但是本田公司決定更換橡膠連接以向中國客戶提供同等服務。”

★A survey conducted last year by Roper Starch Worldwide,Inc.,found that almost 70 percent of the respondents said they would be happier if their families had twice as much household income.去年由Roper Starch Worldwide公司所做的一項調查發現，幾乎有百分之七十的接受調查者表示如果他們的家庭收入能夠再增加一倍，他們會更幸福。

★The publisher was so doubtful,he wanted her to split the publishing costs with him,and all she hoped was that it would make enough money for her to buy a new silk dress.出版商不太確信書出版后一定能夠賺錢，他想與作者（Harriet Beecher Stowe）分攤出版費用，而她只是希望能夠賺夠足夠的錢為自己買一條新的絲綢連衣裙。

★Its vast influence strengthened the anti-slavery movement and angered defenders of the slave system.它巨大的影響激勵了反對奴隸制的運動，也激怒了奴隸制的擁護者。