第一篇：淺議如何改進學校會計核算問題中英翻譯
http://www.tmdps.cn/ http://www.tmdps.cn/ 淺議如何改進學校會計核算問題中英翻譯
Shallow debate how to improve school accounting problem in English translation
一、學校會計核算的現狀
A, schools with the status quo of accounting
隨著我國教育體制的不斷改革，為了更好地規范學校財務管理行為，學校會計制度必須進一步改進創新，才能適應其多元化的資金管理運作方式，所以，需要優化現行學校會計核算機制，制定合理的收費政策，加快學校會計核算與管理工作，使我國的教育事業朝著一個健康、穩定的方向發展。
Along with our country education system reform unceasingly, in order to better regulate financial management behavior, school school accounting system must be further improve the innovation, to adapt to the diversification of capital management way, so, need to optimize the current school accounting mechanism, reasonable fee policy, accelerate the work of the school business accounting and management, make our country's education career towards a healthy and stable development.二、目前學校會計核算存在的問題
Second, the accounting problems existing in current school
（一）收付實現制為基礎的會計核算制度具有局限性
http://www.tmdps.cn/ http://www.tmdps.cn/ http://www.tmdps.cn/ the basis of cash accounting method of accounting calculation system without income, expenditure proportion of the two, so can't reflect the real situation, also may lead to partial, false information.2 it is accounting for the school as a reflection of the debt.Under the cash realization system, some can't be reflected from the billing contact billing, including payment, purchase of laboratory equipment instruments, protection, etc., the costs of these specific number cannot be displayed in the school financial management books, if not to do a good job of funds coordination control, may lead to financial risk, and make the accounting information distortion, is not conducive to school finance management work smoothly.（二）會計報表體系問題
(2)accounting system problems
就學校財務管理情況而言，其需要進行財務管理的對象多樣化，編制財務報告所包含的內容較多，主要有資產負債表、收支對比表、專項資金變動表等，但是缺少對現金流量表的編制。實際上，學校也需要加強對現金流量的監管，這樣可以及時了解學校在某一特定時期內的現金收入與支出情況，同時也能具體說明資金變化的原因，以及用途等。此外，學校財務制度中缺乏對會計信息的規范管理，對于一些重要信息沒有披露出來，這樣也會給財務管理帶來一定的限制作用。所以，應根據學校的自身情況編制現金流量表，這樣可以反映學校內部資金收支的實際情況以及資金的流向。
In terms of school financial management situation, the need to diversify its financial management object, prepare financial report contains the content is more, mainly include the balance sheet, contrast balance sheet, statement of changes in special funds, etc., but lack of the preparation of the cash flow statement.In fact, the school also need to strengthen the supervision of cash flow, so that we can timely understand the school is in a certain period of cash income and expenditure situation, at the same time also can specify the cause of the change of funds, and USES, etc.In addition, the school lack of normative management of accounting information in the financial system, for some important information is not disclosed, it also can bring certain restriction function to financial management.So, should prepare a statement of cash flows according to the
http://www.tmdps.cn/ http://www.tmdps.cn/ http://www.tmdps.cn/
第二篇：外交部部長回答記者問題(中英翻譯)
Last month, President Xi Jingping and President Trump had a very important telephone conversation where they reaffirmed the important of following the one-China principle and pledged to push China-US relations to greater heights from a new staring point 上個月，習近平主席同特朗普總統進行了一次重要的通話，兩國元首確認了堅持“一個中國”原則的重要性，強調要推動中美關系在新的起點上取得更大發展。
Looking ahead, it’s very important that we rise above two things.展望未來，我們還應該致力于兩個“超越”
First, we need to rise above the difference of our social systems.China and the United States have chosen different systems and development paths.The Chinese people have great confidence in our social system and development path, we welcome efforts to build a better United States.首先是超越社會制度的不同，中美各自選擇了不同的制度和發展道路。中國對我們自己的社會制度和發展道路充滿自信，當然，我們也樂見美國能夠把自己的國家建設得更好。
Second, we need to rise above the zero-sum mentality.China and the United States have a growing set of common interests.The areas where we need to work together on far outweigh what divided us.In many ways, our interests are increasingly intertwined.第二就是要超越零和博弈這種傳統的思維，中美兩國擁有著越來越廣泛的共同利益，我們之間合作的需要遠遠大于分歧，在很多方面中美雙方已經是利益交融。
We should pull our efforts to enlarge our shared interests rather than building one’s success at the expense of the other, because it’s just not possible.我們應該做的是齊心協力，不斷做大共同的蛋糕，而不是也不可能把一方的成功建立在另一方的受損之上。
談中日關系：日本需要先治好自己的“心病”
日本記者提到如何改善中日關系的問題，王毅部長指出，解藥在于日本治好自己的“心病” This year marks the 45th anniversary of normalized relations between China and Japan, but it also marks the 80th anniversary of the so-called “Marco Polo Bridge Incident”.These two anniversary dates represent two totally different paths, the one leading to peace and friendship and the other to war and confrontation.今年確實是中日邦交正常化45周年，但同時也是“盧溝橋事變”80周年。這兩個紀念日代表了兩條截然不同的道路，一條是和平與友好，一條是戰爭和對抗。
Several decades on, however, some people in Japan are still torn between the two paths and try to reverse the course of history.We hope all peace-loving people in Japan will make sure their country will head in the right direction in this important anniversary year.幾十年后的今天，我們看到日本國內仍然有些人還在這兩條道路之間搖擺不定，甚至企圖開歷史的倒車。我們希望一切愛好和平的日本人民能夠在這個重要的年頭，把握好國家的前行的方向。
Of course, we want to improve relations with Japan for the benefit of our two peoples.But first of all, Japan has to adopt the right frame of mind, be sensible and come to terms with the fact of China’s development and revitalization.我們當然愿意同日本改善關系，造福兩國人民，但是日本需要先治好自己的“心病”，要理性看待和接受中國不斷發展振興的事實。
談中韓關系：敦促韓方懸崖勒馬、中止部署
當前中韓關系復雜敏感，王毅外長重申，部署“薩德”有違為鄰之道，敦促韓國懸崖勒馬 China has expressed its strong oppositionto it all along.The monitoring and early warning radius of THAAD reaches far beyond the Korean Peninsula, andit’scommon knowledge that THAAD undermines China’s strategic security.Clearly, deployingTHAAD is the wrong choice.It’s not how neighbors should behave to each other, and it may very well make the ROK less secure.我們一開始就堅決反對。因為“薩德”反導系統的監測預警的范圍遠遠超出了半島，它危害中國戰略安全的企圖已經是路人皆知。所以引進“薩德”顯然是一個錯誤的選擇，不僅有違為鄰之道，而且很可能使韓國陷入更加不安全的境地。
We strongly advise some elements in the ROK（Republic of Korea）not to pursue this course of action, otherwise they will not only end up hurting themselves as well as others.China urges the ROK to cease and desist, halt the THAAD development and not to go further down the wrong path.我們奉勸韓國國內某些勢力不要再一意孤行了，否則結果只能是損人又害己。中方敦促韓國懸崖勒馬、中止部署，不要在錯誤的道路上越走越遠。
談中美俄三國關系：不應該是你上我下的蹺蹺板 對于中美俄三國關系，王毅外長打了個形象的比喻
As for the China-US-Russia relationship in the new area, it should not be “a seesaw game”.The three countries should work with rather than against each other.We should pursue win-win rather than zero-sum outcomes.我們認為新時期的中美我關系不應該是你上我下的蹺蹺板，三方應該一起做加法，而不是減法，應該一起謀共贏，而不是零和。
談朝鮮半島形勢：亮起紅燈、同時剎車
The two sides are like two accelerating trains coming towards each other with neither side willing to give way.The question is, are the two sides really ready for the head-on collision?Given the situation, our priority now is to flash the red light and apply brakes on both trains.就像兩組不斷加速的列車，互不相讓，難道雙方都做好了迎頭相撞的準備嗎？當務之急要做的就是亮起紅燈、同時剎車。
China process that, as a first step, the DPRK（Democratic People's Republic of Korea）suspend its missile and nuclear activities in exchange for halt of the large-scale US-ROK exercises.This suspension-for-suspensioncan help us break out of the security dilemma and bring the parties back to the negotiating table.中方的建議是，作為第一步，朝鮮暫停核導活動，美韓也暫停大規模軍演，通過“雙暫停”擺脫目前的安全困境，并且使各方重新回到談判桌前。
談保障中國公民的海外安全：哪里有困難，哪里就有五星紅旗
At the moment of life and death, our people pin their hopes on the embassy, and it’s what helps them persevere.Our people have great trust in Chinese diplomats and this is an enormous responsibility for us.We must never betray their trust and we must spare no effort to meet our responsibility.我們的同胞在生死關頭第一時間想到的是使館，并把使館的救援作為堅持下去的勇氣，這對于外交人員來說是一份寶貴的信任，更是一份厚重的責任。面對這份信任和責任，我們義不容辭，必當全力以赴。
Whatever there is difficulty or danger for Chinese people overseas, there would appear Chinese diplomats and the Five-Starred Red Flag of China.哪里有困難和危險，哪里就會出現中國外交官的身影，哪里就會有五星紅旗的飄揚。
談南海問題：局勢已趨平靜，再生事端不得人心
Over the past year, tides have risen and fallen and the South China Sea has returned to calm.I would go further than saying the temperature has lowered “somewhat” and say that it has lowered “significantly”.This is the result of the joint efforts of China and ASEAN countries, and it’s welcome news for the region and the world.過去一年，南海潮起潮落，最終趨于平衡，不是有所降溫，而是明顯降溫。這是中國和東盟國家共同努力的結果，是地區之幸，也是世界之福。
At this moment, if someone should try to make waves and stir trouble, then he will have no support but meet the common opposition of the entire region, China will never allow the hard-won stability to be disrupted again.所以在這個時候，如果還有人想興風作浪、再生事端，不僅不得人心，也必將遭到地區國家的共同抵制。我們絕不會允許來之不易的穩定局面再次受到干擾和破換。
While some people in the world believed in Alfred Mahan’s theory of controlling the seas, the Chinese prefer the approach taken by Zheng He and value maritime cooperation.In the 21st century, we would like to see more maritime cooperation and greater trust between the parties.Even between China and the United States, if we change our mindset, then the vast oceans may well become a broad stage for cooperation.中國人的海洋觀推崇鄭和，看重的是海洋合作，而有些人信奉的是馬漢，熱衷控制海權。在21世紀的今天，我們希望海上的合作更多一些，各方的信任更增幾分。即使是中美之間，只要轉變觀念，浩瀚的海洋也完全可以成為兩國合作的廣闊天地。
談一個中國：任何勢力都不可能阻擋中國實現國家統一
There is only one China in the world, and Taiwan is part of China.This is a fact recognized by the world and an important principle enshrined in a series of international documents including UN resolutions.There is no basis in international law for the Taiwan region to establish or maintain so-called “diplomatic relations” with any country.Since such relationships have no legitimacy, surely they have no future!The Taiwan authorities should recognize this major trend.No one and no force can block the eventual and complete reunification of China.臺灣地區與任何國家建立或者保持所謂的“外交關系”。都缺乏國際法依據。都沒有正當性，也必然是沒有前途的。臺灣當局應該認清這一大勢，任何人、任何勢力都不可能阻擋中國最終實現國家的完全統一。
談中國的國際角色：大小國家一律平等，不分領導與被領導
First, China believes in the equality of all countries, large and small.We don’t believe some countries should “lead” other countries.首先，中國一貫主張大小國家一律平等，我們不認為應當把國家分為領導和被領導。
Second, the UN, as the world’s most authoritative and credible inter-governmental organization, should play an effective role in coordinating international affairs according to the purposes and principles of its Charter.聯合國是當今世界最有權威性和公信力的政府間國際間組織，我們主張應當讓聯合國根據憲章的宗旨和原則來切實發揮好處理國際事務的功能。
Third, rather than talking about “leadership”, we should really be talking about “responsibility”.Large countries have more resources and capability, so they should shoulder more responsibilities and make a greater contribution.第三，與其說領導，不如講責任。相對而言，大國擁有更多資源，也有更大能力，理所當然承擔更多的責任，做出更大的貢獻。
談金磚國家：五根手指，伸開各有所長，攥緊就是拳頭
The BRICS countries are representative of the emerging economies.Over the years, the fortunes of the BRICS may have risen or fallen and BRICS each face their own set of challenges.金磚各國都是當今世界有代表性的新興市場經濟體。這些年來我們看到，金磚機制的成長有起有伏，金磚各國面臨的挑戰也各有不同。
However, as President Xi Jingping has put it, the BRICS are like five fingers, each with its own strength;when the BRICS come together, we form a fist that can punch.As long as we stay united, the BRICS will not lose its luster, rather, it will shine more brightly than ever.但是正如習近平主席所講的，金磚國家就像五根手指，伸開來各有所長，但是攥起來就是一個拳頭。只要五國團結一心，金磚不僅不會褪色，還會更加閃亮。
第三篇：合同翻譯中英
Contract Date : 合同日期
Contract Number : 合同編號
SALE & PURCHASE CONTRACT FOR BRAZIL IRON ORE FINES
巴西鐵礦石購銷合同
This contract(“Contract”)is made and entered into by and between:
這個合同（“合同”）是由以下雙方達成：
Seller :
賣方
Buyer :
買方
Whereas, the Buyer agrees to buy and the Seller agrees to sell the below-mentioned goods for Asia, on the terms and conditions stated below:
在此，在下述的情況條件下，買方同意購買，賣方同意銷售下文提及的貨物，：
CLAUSE 1 : DEFINITION 第一條： 定義
In this contract, the following terms shall, unless otherwise specifically defined, have the following meanings:在本合同中，除非另有特指，詞語均定義如下，(A)“Ore” means Iron Ore Fines of Brazil Origin.“礦石”指的是產地巴西的鐵礦石
(B)“U.S.Currency” means the currency of the United States of America freely transferable from and payable to an external account.“美元貨幣”指的是美國的自由可轉讓的且可支付外國帳戶的貨幣
(B)“Metric Tonne or MT” means a tonne equivalent to 1,000 Kilogram.公噸或MT 指的是等于1000千克的一噸。
(D)“Wet basis” means Ore in its natural wet state.“濕噸”指的礦石的自然重量
(E)“Dry basis” means Ore dried at 105 degrees Centigrade.“干噸”指的是105攝氏度干燥后的礦石。
(F)“DMT” means dry Metric Tonne
“DMT”指的是干噸重。
CLAUSE 2 : COMMODITY 第二條： 貨物
Ore 鐵
CLAUSE 3 : DELIVERY QUANTITY AND DELIVERY PERIOD 第三條 交貨數量和交付期限
Quantity :-----WMT(+/-10%)at Buyer’s Option
數量： ___濕噸（+/-10%）-買方意見
Loading Port : Rio de Janeiro port, Brazil(at Seller’s option)
裝船港：巴西里約熱內盧-賣方意見
Discharging Port :----------/----------port, China(at Buyer’s option)
裝卸港： 中國 港-買方意見
Shipment : On or before--------------, 2006
裝船： 在 年 月 日 之前
CLAUSE 4 : GUARANTEED SPECIFICATIONS第四條： 質量保證
Chemical composition(on Dry basis)化學成分（在干燥狀態）
Fe鐵 64.50 %(Rejection below 63.50%)拒絕低于63.5%
Al2O3 氧化鋁 2.0% max 不高于2.0%
SiO2 氧化硅 3.5% max 不高于3.5%
Sulphur 硫 0.01% max 不高于0.01%
Phosphorus 磷 0.06% max不高于0.06%
Free moisture content loss at 105 degrees Centigrade shall be 8.00% max.在105攝氏度失去的自然水分含量不能高于8%。
Physical composition(on Wet basis)物理成分（自然狀態下）
Size(mm)大小 +10 mm 5% max 不多于5% + 1 mm 80% min 不少于
0%-15 mm 15% max 不多于15%
CLAUSE 5 : PRICE 第5條 價格
US$ per DMT CIF------port, China(Incoterms 2000).The above price shall be based on 64.5% Fe.Rejection below Fe 63.5% based on CIQ analysis report at discharging port and also rejection below Fe 64.0% based on loading port analysis.__ 美元/干噸 CIF __ 中國港口(Incoterms 2000),這個價格是基于64.5%含鐵量的.賣方拒裝在出發港檢驗中低于64%的,同樣買方拒收裝卸港CIQ檢驗中低于63.5%含鐵的礦石.CLAUSE 6 : PRICE ADJUSTMENT 第6條 價格調整
The prices of Ore stipulated in Clause 5 hereof shall be adjusted by the following bonuses and penalties:第5條中合同規定的礦石價格需要被以下方式獎罰調整.ORE CONTENT(Fe):含鐵量
BONUS : 獎勵
For each 1.00% of Fe above 64.5%, the base price shall be increased by US$ 1.00 per DMT, fractions pro rata.含鐵量每比64.5%高1%,基本價格應該提高1美金/干噸
PENALTY :處罰
For each 1.00% of Fe below 64.5%, the base price shall be decreased by US$ 1.00 per DMT, fractions pro rata.But Buyer has the right to reject Ore which is Fe content is below 63.5%.含鐵量每比64.5%低1%,基本價格應降低1美金/干噸,但買方有權拒收含鐵量低于63.5%的.OTHER ELEMENTS(IMPURITIES):
If the composition of Ore in respect of Alumina(Al2O3), Silica(SiO2), Sulphur(S)and Phosphorus(P)exceeds the respective guaranteed maximum as set forth in Clause 4 hereof, Buyer shall accept such delivery of Ore by imposing penalties provided below, fractions pro rata.如果礦石的氧化硅,氧化鋁,硫,磷的成分超過了第四條內容規定的保證值,買方應接受交貨.按比例處以(賣方)罰金,a)Al2O3 氧化鋁
US$ 5(Five)cents per DMT for each 1.00% in excess of 2.00% 含量超過2%的,每增加1%,罰以0.5美元一干噸
b)SiO2 氧化硅
US$ 5(Five)cents per DMT for each 1.00% in excess of 3.50%.含量每超過3.5%,的,每增加1%, 0.5美元一干噸
c)S(Sulphur)硫
US$ 5(Five)cents per DMT for each 0.01% in excess of 0.01%.含量每超過0.01%,的,每增加0.01%, 0.5美元一干噸
d)P(Phosphorus)磷
US$ 5(Five)cents per DMT for each 0.01% in excess of 0.06% 含量每超過0.06%,的,每增加0.01%, 0.5美元一干噸
MOISTURE : 水分
In the event that the free moisture loss at 105 degrees Centigrade exceeds the respective guaranteed maximum as set forth in Clause 4 here
of, Seller shall pay Buyer half of the actual freight attributable to moisture content over 8% up to 9% including 9% and full actual freight attributable to moisture content over 9%.當礦石在105攝氏度下蒸發的自然水分超過第四條所承諾的最大值時,賣方應賠付買方:
1)水分的一半運費 大于8% 小于等于9%時;2)水分的全部運費 大于9%時
CLAUSE 7 : PAYMENT
第7條 交付方式
Buyer shall open within seven(7)working days after the date of this contract, on at sight Letter of Credit(“L/C”)in favor of Seller providing for payment of the full invoice value of quantity of Ore.The LC should contain the following terms and conditions:買方應在簽訂合同后的7個工作日內,開可見信用證 信用證應符合以下條款條件:
(i)The L/C shall be issued or transferred by First Class Bank.All banking charges outside the L/C issuing bank including reimbursing charges and confirmation charges are for the account of the Beneficiary.信用證應由一級銀行開證并轉交,所有除開證行之外的銀行費用,包括支付行費用和保兌費用,由受益人支付.(ii)L/C shall allow for 10% more or less in value and quantity.信用證價值和數量應允許10%的增減.(iii)Charter party bills of lading acceptable.租約項下提單可接受
(iv)Third party documents acceptable except for Draft and Invoice.(v)Partial shipment allowed.(vi)Trans-shipment not allowed.(vii)Spelling and other typographical errors are not considered as discrepancies.(A)Provisional Payment
The aforesaid L/C shall be payable against Seller’s sight draft(s)for the amount of ninety-five(95)percent of the CIF value of the shipment accompanied by the documents as stipulated in Clause 8 hereof.The Certificate of Weight issued by SGS Brazil Private, Ltd.(“SGS Brazil”)in Brazil by survey of ship’s draft together with the Certificate of Analysis of sample and of the percentage of the free moisture loss at 105 degrees Centigrade issued by SGS Brazil shall be a basis for the Seller’s provisional invoice for the provisional payment.(B)Final Payment
The balance(+/-)of the CIF value of the shipment after the provisional payment to Seller shall be settled in accordance with Seller’s draft payable at sight together with the final invoice and the documents stated in Clause 8.(2)hereof or by telegraphic transfer by Seller to Buyer in accordance with Buyer’s debit note to Seller together with the documents(except Seller’s final invoice)stated in Clause
8.(2)hereof within ten(10)days from the date of receipt of the said documents, as the case may be.The validity of the L/C should be maintained in accordance with the above.Seller’s final invoice or Buyer’s debit note for the settlement of the balance of the CIF value of the shipment shall be based on the certificate issued by the State General Administration of the People’s Republic of China for Quality Supervision and Inspection and Quarantine or its branches(collectively “CIQ China”)as provided in Clause 8 and Clause 9 hereof.If an umpire analysis is required under the Clause 10 hereof, payment adjustment arising from this will be made when the umpire’s certificate is available.If Buyer is not able to submit to Seller the Inspection Certificate issued by CIQ China as per Clause 9 hereof within seventy five(75)days after the completion of discharging, the Draft Survey Certificate of Weight and Certificate of Analysis at loading port shall be the base of the final invoice or debit note.If the cargo is rejected based on CIQ analysis report Seller shall refund the amount vide Clause 7(A)Provisional Payment, within 30 days after the receipt of the CIQ analysis report.Buyer’s banking details:
Bank Name :
Bank Address :
Seller’s bank details:
Bank Name :
Bank Address :
第四篇：中英翻譯差異
漢英文化差異對英語翻譯的影響
【摘要】翻譯活動并不是簡單的文字轉換，而是把一種語言轉換成另一種語言的工作，因而是一種跨文化的活動。而各個民族的生活環境和生活經歷不同造成了他們所創造的文化之間也具有巨大差異，這種差異又造成了各自語言上的巨大差異。這些差異對譯者翻譯過程以及翻譯翻譯結果的準確性產生巨大影響。本文將從地理位置、宗教信仰、生活習慣和習俗、以及詞義聯想和文化意象共四個方面探討中西方文化的差異對翻譯活動的影響。【關鍵詞】漢英文化 英語翻譯 差異 影響
引言
語言是社會現象,也是文化現象,語言反映文化,又受文化的制約,語言與文化的密切關系注定了翻譯與文化的關系。根據一般概念, 翻譯是將一種語言的信息用另一種語言表達出來的活動。這個概念只提及語言的信息, 未提到文化的信息, 是不完整的概念。世界上不同的民族和地域的人們創造了具有各自特點的民族地域文化，這種文化上的差異造成了各自語言的巨大差異，所以翻譯不僅是把一種語言轉換成另外一種語言的工作。更是文化上的交流活動。我國著名學者王佐良教授在談到文化與翻譯的關系時指出: “翻譯工作者處理的是個別的詞, 他面對的則是兩大片文化。”
一、漢英的地理位置差異與英語翻譯
一定的文化實體總是存在于一定的空間地域內的，因此它不可避免地要反映該地域的自然特點與物產經濟的特點，具體反映在語言上也有所不同。在用自然景觀或物體作比較時，不同的語言表現就存在明顯的差異。就拿中國和英國相比，以英國為例，英國四周環海，是一個典型的島國，并且在歷史上英國的航海業非常發達，曾一度領先于其他國家，因而英語中與海洋有關的詞語和表達就特別豐富。中國則不同，中國有2/3 的邊界線在陸地上，文化的繁榮興盛起源于中原。中華民族世代在亞洲大陸生活并繁衍，生活的方方面面都離不開土地，所以他們對土地有一種特殊的感情。在語言中也潛移默化體現與土地的關系，如，漢語“揮金如土”，比喻鋪張浪費，花錢大手大腳，而英語中則用“spend money like water” 此外，英語中有大量關于船和水的俗語和習語，而在漢語中卻找不到完全相同的對應，如: “all at sea”（指不知所措）、“as close as an oyster”（指守口如瓶）、“drink like a fish”（指豪飲）等等。中國人經常用“天南地北”來表達對祖國幅員遼闊的贊嘆，而英國人則用“from sea to sea”來表達國土面積的意思。
“東風”和“西風”在中西文化中有著不同的解讀，這也是由國家的地理環境的差異造成的。中國西鄰高山，東臨大海，東風就是溫暖春天的象征，所以中國人偏愛東風，故素有“西風凜冽”與“東風送暖”之辭。而英國卻擁有完全不同的地貌與氣候，它西鄰大西洋，東面與歐洲大陸相望，西風溫暖而濕潤，東風反而寒冷。英國人對西風的喜愛在雪萊的《西風頌》中表現得淋漓盡致，詩中有這么一句：“Oh the west wind.If winter comes, can spring be far behind.”（啊，西風！假如冬天已經來臨，春天還會遠嗎？）如果不了解英國的地理環境，譯者在翻譯這個句子時可能就會感到困惑：為什么雪萊會歌頌寒冷的西風呢？因此，這種地理環境的差異有時會給翻譯帶來較大的困難。
二、漢英雙方宗教信仰差異與英漢翻譯
在語言漫長的發展歷史中，宗教的影響是不容小覷的，各國的語言或多或少都會沾染上些許宗教色彩。英國人大多信基督教，按照基督教的理解，世界和宇宙是上帝創造的，這個世上的萬事萬物都要服從上帝的旨意。在中國則大多數人信奉佛教，在他們心中，由各派佛祖主宰這個世界。中英文中都有大量與宗教信仰相關的詞語，中文里有“借花獻佛”、“放下屠刀，立地成佛”等說法。在西方國家，人們表示對對方的祝福時常會說“God bless you!”，在鼓勵灰心喪氣的朋友時，人們通常會說“God helps those who help themselves”（天助自助者）。與宗教有關的典故在翻譯工作中也很常見。如：“The thing I bought yesterday am found to be an apple of Sodom.” 中的“an apple of Sodom” 便是出自于圣經中的一個典故。據圣經《舊約·創世紀》記載, 所多瑪是古代死海邊上的一座城市, 由于那里的居民驕奢淫逸, 罪大惡極, 上帝降火燒毀了這座城,城中的百姓、莊稼和牲畜全都化為灰燼, 傳說在那里的死海邊上長著一種外表美麗、摘下便成為灰燼的蘋果。后來, “an apple of Sodom” 比喻罪惡的城市, 罪惡之地。只有了解這一典故, 才能正確譯成：“我發現昨天買的東西外表好看卻實際無用。”如果譯者不熟悉圣經里的這個典故，那么他在翻譯的時候就不能準確地表達出原文的意思。
三、生活習慣和習俗的差異與英語翻譯
我們常說: “ 一方水土養一方人。” 的確如此, 這其中也包含著文化的差異。漢語和英語是建立在不同文化基礎上的兩種語言, 它們各自反映著自己特殊的民族文化和歷史傳統。語言和文化是息息相關的, 有什么樣的文化, 就會有與之相對應的語言來反映。
就拿數字來說，“8”在中國是一個吉利的數字，很多人在競投車牌，電話號碼等的時候愿意花上一大筆錢，就只為了圖一個吉利。可是如果是拿這些數字給英國人，可能他們只會一笑而過甚至會覺得奇怪為什么要花那么多錢買一堆數字。稱謂上，中國人是講究尊卑大小，因此會有“舅舅”、“舅媽”、“叔叔”、“嬸嬸”等的稱謂。可是在英語的 “uncle”、“aunt”這兩個詞就代替了這些稱謂的麻煩。中國人性格上是比較內斂的，而外國人則思想相對比較開放。因而在生活上，中國人都喜歡委婉的表達自己的情感，比如：某人稱贊某個人的女兒很漂亮時，中國人一般會說：“哪里，哪里。”以表達自己的謙虛。如果把這幾句直接翻譯過來就會鬧出笑話：“Your daughter is beautiful.” “where, where.”所以在翻譯這類詞語時，譯者一定要考慮到不同的生活習俗對日常表達的影響，千萬不能僵硬地采用直譯來傳達原文的意思。除此之外，中國人見面很喜歡問別人：“你吃飯了沒。”但是英國人則是喜歡見面就討論今天的天氣，兩個極端反映出雙方文化的差異。如果在翻譯的時候沒有這些文化內涵作為根基，那么譯者也很難把真正的意思翻譯出來。
四、詞義聯想和文化意象與翻譯
由于英漢兩個民族生活環境和生活經歷的不同, 在詞義聯想和文化意象上必然存在著一些差異。例如: 對“dragon”一詞的理解中西差異就很大, 中國人視之為神圣, 尊貴的象征, 因而望子成龍，稱自己為龍的傳人；而在西方人的眼中, 龍卻是嘴里噴火的四足怪物, 在《圣經》 里是罪惡的象征。就拿“龍鳳胎”一詞舉例，我們不能翻譯成： “A baby dragon and a baby phoenix”那樣很容易讓西方人誤解，甚至大為吃驚，感到不可思議。正確的譯文應該是：“pigeon pair”。同樣西方人對“dog” 的看法也與中國人大相徑庭, 英語中含有“dog” 的習語很多, 大多表示喜愛的感情, 例如:“ a lucky dog”(幸運兒)；“ Every dog has his day.”(凡人皆有得意日。)等等, 而漢語中卻說“痛打落水狗”“走狗”等,大多含有貶義。
中華文化五千年，其中最為璀璨而西方又無法相比的就是唐詩。中國的唐詩分門別類，有四言絕句，八言律詩等。中國詩人可以用用寥寥數十字去表達一個絕美的意境，就以《靜夜思》為例：“床前明月光，疑是地上霜。舉頭望明月，低頭思故鄉。”16字就已經把詩人的思念之前形象生動地表達出來。若是把這16字翻譯為英文，那么字數肯定是超過原來的詩句，最重要的是詩句原來的意境也不復存在。又例如，中文中常有：“好好學習，天天向上”之說。英文中卻是沒有的，中國人自行翻譯為：“Good good study, day day up.”明顯就違反了英語的日常用法。又如：“If the public officials of higher authorities resort to bribery, those of lower authorities will follow.This is called：Fish begins to stink at the head.”以中國人的思維，或會翻譯出：“上級公務員行賄受賄, 下級公務員也會效仿。這叫：魚從頭開始發臭。”完全的中國式英語，被中文思維所以困擾，所以才會出現最后一句翻譯的笑話。以上種種課看出中英雙方的思維差異之大，以此導致雙方在詞義聯想以及意境上有巨大的差別。所以在進行翻譯的時候，譯者不能只顧轉換語言符號而忽略非語言符號的結果。以‘Fish begins to stink at the head.’為例，它的英語文化涵義是什么? 怎樣把這層意義轉化到漢語譯文中來, 使其也具有類似的漢語文化內涵, 換句話說，就是把這短短的英文句子翻譯出具有中國風味的句子。這就需要譯者有兩種文化的詞義聯想和文化意象，將‘Fish begins to stink at the head.’與中文中的某些詞句來年息起來，再根據語境得出翻譯的結果，這樣的句子才會更加“有味道”。而正確的譯文應為：“上級公務員行賄受賄, 下級公務員也會效仿，這叫： 上行下效(或上梁不正下梁歪)。”上行下效或上梁不正下梁歪都是漢語習語, 寓意深刻, 能夠較好地對接‘Fish begins to stink at the head.’中的文化內涵。結語
本文通過地理、宗教、生活習慣和習俗、以及在詞義聯想和文化意象四方面對漢英翻譯的關系，初步地了解漢英文化差異對英語翻譯的影響。我們可以看到，文化的差異給詞語的表達打上了深深的文化烙印，語言承載豐富的文化內涵。而翻譯不僅要力求語言意義上的等值，而且更重要的是文化意義上的等值。要想翻譯出完美的作品，譯者就必須在理解詞的內涵上下功夫，深入了解譯出語和譯入語之間的文化差異，對譯文做出綜合判斷，選擇合適的翻譯技巧，只有把文化和語言能力有機結合，才能做好翻譯工作。
參考文獻
⑴楊立剛.試析漢英文化差異與翻譯.黑龍江教育學院學報,2004(6):99.⑵張捷.試論漢英文化差異對翻譯的影響.吉林師范大學學報,2011(3):54 ⑶劉法公.漢英文化差異與漢英翻譯信息障礙.外語與外語教學.2000(12):45
第五篇：英語中英翻譯
exclusive privileges 獨有的特權
better off 更好的
national income 國民收入
business investment expenditure 企業投資支出 replacement cost 重置成本
short-distance distribution 短途配送 downtown business district 市中心商業區 checkout counter 結賬柜臺 the required reserve 準備金 self-sufficient 自給自足的 shopping centre 購物中心 know-how 專有技術
floating captial流動資本 economies of scale 規模經濟
talk show 談話節目
viewer demographics 觀眾人口統計數據 the peculiar powers 獨特的力量 foreign-trade zones 對外貿易區 investment demand 投資需求 outlying villages 偏遠的村莊 advertising media 廣告媒體 a change in situation 形式的變化 captial equipment 資本設備
原材料Raw material 產品統一條形碼 The unified product bar code 標準化集裝箱Standard container 貿易差額Balance of trade 名勝古跡historical interest 規模經濟Scale economy 壟斷性競爭Monopolistic competition 補償貿易Compensation trade 赤字 in the red 原始資本積累 Primitive accumulation of capital
無形貿易Invisible trade 定期存款賬戶Deposit account 市場經濟Market economy 商業銀行Commercial Bank 生產資料The means of production 文明世界The civilized world 基礎設施Infrastructure 額外儲備金The extra reserves 保險費Insurance premium 直接稅Direct tax 醫療設備 Medical device 人造絲Artificial silk 批量生產Batch production 攜手合作Work together 壟斷性競爭Monopolistic competition 在和平時期In times of peace 保險單Insurance policy 成本效益Cost effectiveness 提單 bill of lading 財政危機Financial crisis 人際關系Interpersonal relationship 每隔幾分鐘 every free minutes 保守秘密Keep a secret 國家稅務State Taxation 生活方式 Way of life 兩份報紙 two copies of newspaper
一塊肥皂 a bar of soap
一件家具 a piece of furniture
一把剪刀 a pair of scissors
丟棄 throw away
陷入困境 get into trouble
工業產品 industrial goods
農產品 agriculture goods
一輩子一次性的收獲 a one-in-a-lifetime acquisition
沒有出路的工作 a dead-end job
付一大筆錢 pay good money
過時 be out of fashion
流行 be in the fashion
批量生產 mass-production
降低成本 lower the cost
在起作用 be at work
物美價廉的產品 better quality products at good values
所得稅 income tax
投放市場 put on the market
小批量 in limited quantities
大量地 in large quantities
要求 ask for
下降 go down
從商go into business
努力做某事 strive to do sth.醫療設備 medical device
劣質產品 inferior products
一條面包 a loaf of bread
溫和寬容的 easy-going
人造絲 artificial silk
假牙 artificial teeth
對?有害 be harmful to
警惕 be on guard
認為某事當然 take sth for granted
由?組成 be composed of
一個中年婦女 a middle-aged women
一些性格開朗的女孩 an open-minded girl
一個意志軟弱的人 a weak-minded man
一個意志堅強的人 a strong-minded soldier
遭受 suffer from
由于壓力 as a result of stress
警告信號 warning signals
交通阻塞 traffic jam
指出 point out
逃離 run away from
自殺 commit suicide
從事攝影 take up photography
高度工業化國家 a highly industrialized country
工業生產 industrial production
制成品 manufactured goods
領先 take over the lead
失去領先地位 lose one's lead
赤字 in the red
就?而言 as far as ? is concerned
易手 change hands
賺錢 earn money
金融中心 a financial centre
貿易中心 a commercial centre
國際貿易 international trade
外貿 foreign trade
商船船隊 a merchant fleet
巨額金錢 vast sums of money
一大筆錢 a large sum of money
對付，處理 deal with
有形貿易 visible trade
無形貿易 invisible trade
貿易差額 trade gap
失血 loss of blood
高度機械化的工廠 highly mechanized factory
產品統一條形碼 universal product code
黑白相間的條紋 zebra stripes(or black and white stripes)
斑馬線 zebra crossing
油炸土豆片 potato chips
炸薯條 French fries
黑白電視機 black and white televisions
墨畫 black and white
身上青一塊紫一塊 be black and blue
光學掃描器 an optical scanner
激光束 laser beam
目的是 be designed to
消滅，消除 do away with
付賬后離開 check out
到達登記 check in
現金出納機 cash register
在左邊 on the left side
收款臺 check out counter
原材料 raw materials
制成品 manufactured goods
近在手邊 at hand
衣夾 clothes-peg
曬衣繩 clothes-line
桌布 a tablecloth
洗碗布 a dishcloth
洗碗機 a dishwasher
原始人 primitive people
現代人 modern people
穿著 be dressed in
從?上刮去 scrape?from
把?紡成? spin?into?
把?制成make?into
4000萬年前 over four thousand years ago
在遠古時 in the time immemorial
富人和窮人一樣 the rich and the poor alike
想到 think of
剪去 cut off
講故事 spin a yarn
保守秘密 keep a secret 直接稅 direct taxes
間接稅 indirect taxes
收入所得稅 income taxes
納稅人 taxpayer
稅務員 tax-collector
免稅的 tax-free
國稅 state taxes
地方稅 local taxes
窮人 the poor
富人 the rich
年輕人 the young
老年人the old
高達 as high as
以?形勢 in the form of
政府機關 government offices
憑借 by means of
在某個星期一的早晨 on a Monday morning
在星期一的早晨 on Monday morning
乘火車 take train
乘公共汽車 take bus
布萊克一家 the Blacks
向某人道別 say goodbye to sb.向某人道歉 say sorry to sb.每隔幾分鐘 every few minutes
每隔一天 every other day
每隔一行 every other line
不久以后 shortly afterwards
通向 lead to
抓牢 hold on to
一打雞蛋 a dozen eggs
在陽光下 in the sun
注意 pay attention to
繼續作某事 keep(on)doting
好像 as if
自信 self-confidence
自信的 self-confident
自大的 self-important
自助的 self-service
自給自足的 self-sufficient
自學的 self-taught
一般的 in general
確信 be sure of
習慣于 become accustomed to
抱怨 complain about
說實話 tell the truth
說謊 tell a lie
適用于 apply to
處理 deal with
依賴于 depend on
必修課 a required course
同?相處 get along with
考慮 think about
日復一日 from day to day
從始自終 from beginning to end
每況愈下 from bad to worse
減速 slow down
在使用中 in use
不再使用 out of use
免費入場 admission free
免所得稅 free of income tax
免費獲得某物get sth.free
再步行一段路即可到達的距離之內 within walking distance
探知，查明 find out
得到以下結論 come to the conclusion that
得出結論 draw a conclusion
交通高峰時間 rush hours
交通擁擠 traffic jams
援助計劃 aid program
視覺教具 visual aids
助聽器 hearing-aid
捏粘土 work clay
揉面團 work dough
一定數量的 a certain amount of
大量地 in large amounts
小額地 in small amounts
優于 be superior to
劣于 be inferior to
把?與?相混合 mix?with?
把?與?分開 separate?from
把?分成 separate?into
用盡 use up
表現了?的特點 be characteristic of
究竟，到底 on earth
五大湖區 the Grate Lakes region
通知某人某事 inform sb of sth.利用 take advantage of
準備某事 be ready to do sth.很容易拿到 within easy reach
夠不到 out of reach
想出，熟思 think out
在人力方面 in terms of manpower
在理論上 in terms of theory
投資于 invest in
以?代替? replace?with?
創新進步innovational advances
大波動 major fluctuations
領導，帶頭 take the lead
成群，大批 in a swarm
一大群螞蟻 a swarm of ants
生產資料 means of production
大量購買 buy in bulk
參考書 reference book
面對?困難 come up against
利息率，利率 the interest rate
貨幣市場 money market
企業投資支出 business investment expenditure
不愿做某事 be reluctant to do
和?聯系在一起 be associated with
與?有關系 be related to
歸因于 ascribe to
規模經濟 economies of scale
以空前的速度 at an unprecedented rate
換句話說 to put it in somewhat different words
成功地做成某事 succeed in doing sth
壓出，榨取 squeeze?out of
每一單位投入 every unit of input
多于，超過 in excess of
過渡 to excess
在非常有利的條件下 under extremely favorable conditions
優于，勝過 be superior to
劣于，次于 be inferior to
在春末 in late spring
企圖做某事，嘗試做某事 attempt at doing sth
攻擊，襲擊attempt on
拆開，拆散 take sth apart
國民生產總值 Gross National Product(GNP)
生產性投資 productive investment
與?并駕齊驅 keep pace with
由于?的原因owing to
因?值得受到稱贊 deserve credit for
與?對照，與?對比 as opposed to
外匯分配 foreign exchange allocations
停止 leave off
可自由支配的收入 disposable income
對?負責 be responsible for
準備，籌備 provide for
到現在為止 as yet
彌補 make up for
政府支出 government expenditures
消費支出consumption expenditures
時間滯差 a time lag
總計，合計 in the aggregate
集中精力于 concentrate on
與?有很大關系 have a lot to do with
與?無關系 have nothing to do with
逐漸獲得，逐漸建立 built up
免稅 tax exemptions
技術，技能 know-how
擦去 wipe away
辨別，區別 distinguish one thing from another
建于?之上 be based on/upon
獨有的特權exclusive privileges
獨家代理權 exclusive agency
商標 trademark
商品名稱 trade name
同類賣價，批發價格 trade price
關于 with respect to
不管，不顧慮 without respect to
公平交易 fair dealing
使?與?相關聯 attach?to?
就?之限度，在?范圍內 so far as
無形因素 intangible factors
無形資產 intangible assets
對某事加以考慮 take sth into account
大約，多少有一點 more or less
廣泛的興趣 a wide range of interest
相當獨特 fairly individual
顯著，杰出 stand out
反之亦然 vice versa
壟斷性競爭 monopolistic competition
常常 more often than not
純粹的壟斷 pure monopoly
純粹的競爭 pure competition
純粹浪費時間 a pure waste of time
至于 as for
需求曲線 demand curve
概言之，一般說來 in general
阻止某人做某事 preclude sb from doing sth
排除所有誤解 preclude all misunderstanding
需求計劃 demand schedule
與?競爭 in competition with
不完全競爭市場 imperfectly competitive market
與?配對 be paired with
以任意的形勢 in random fashion
與?合并 be merged with
有幾分，稍稍 in some measure
把?至于顯著地位 bring into the foreground
產生 arise from
部分獨立 partial independence
經濟學文獻 economic literature
給?以其應有分量 give due weight to
集中精力于 focus attention on
觀點 point of view
與?不協調 out of harmony with
與?協調 in harmony with
經濟增長的代價the cost of economic growth
不惜任何代價，無論如何 at all costs
喪失，犧牲 at the cost of
勢如破竹的勝利 an overwhelming victory
極度的悲哀 overwhelming sorrow
絕大部分公民 the overwhelming number of its citizens
渴望，向往 yearn for
繼續，連續 a continuation of
為?奮斗 struggle for
心醉于，被迷倒 be charmed with
踩，踐踏 tread on sth
踩在某人的腳趾上 tread on sb's toes
相互追逐 tread on each other's heels
得意洋洋 tread on air
與某人禍福與共 cast in one's lot with sb
決不是，絕對不 anything but
盼望，期待 look forward to
結果，因此 in consequence
富裕繁榮的社會 the affluent society
在富裕的環境中 in affluent circumstances
對?滿意 be content with
豐富的飲食 food and drink in abundance
過著豐衣足食的生活 live in abundance
依次，輪流 in turn
趕上瓊斯家 keep up with the Joneses
趕上，不落后 Keep up with sb/sth
繼續作某事 deep on doing sth
更富有，跟舒服 be better off
生產商誘導而產生的需要 producer-induced demand 成為?之一部分 enter into sth
自然增長或產生 accrue from sth
英國的工業革命 the English Industrial Revolution
傳統的生活方式 traditional pattern of life
僅僅，只不過 nothing but
等于 amount to
不是，而是 not?but?
吸引?的注意 get the attention of
食品雜貨店 grocery store
為?競爭 compete for
干得好 do a good job
記在心里 remain in one's mind
收款臺 checkout counter
國營公司 state-owned company
合資公司 joint ventures
白雪覆蓋的山頂 snow-covered peak
糖衣藥丸 sugar-coated pills
營業時間 business hors
因公 on business
開始談正事 get down to business
激烈的競爭 strong competition
通貨膨脹 inflation
順差 surplus
城市商業區 downtown business district
保險業 insurance
不斷的 never-ending
受限于 be limited by
被認為是 be perceived as
把?局限于 confine?to
為了一切有實用價值的目的 for all practical purposes
能夠做 in the position to do
使?變成 turn?to
對?有影響 have an effect on
總綱 general principles
以?為目的 be aimed at
與?相關的 relate to
與?聯系在一起 associate with
太陽能 solar power
受?的控制 be subjected to
引入 lead up
通訊系統 communication system
能源危機 an energy crisis
財政危機 a financial crisis
業余畫家 an amateur painter
業余攝影家 an amateur photographer
道德的基礎 the basis of morality
柱基 the base of a pillar
自然現象 the phenomena of nature
故意的 on purpose
商業銀行 a commercial bank
金融機構 a financial institution
金融中心 a financial centre
財政困難 in financial difficulties
與生俱來的特權 the privileges of birth
活期存款賬戶 checking accounts
定期存款賬戶 savings accounts
州政府 the state government
聯邦政府 the federal government
答應一項幫助 grant a favor
答應一項請求 grant a request
發給銀行執照 grant a charter to the bank
一定量的資產 a specified volume of assets
遵循一定的常規 follow certain practices
隸屬于州的銀行 state banks
國家銀行 national banks
活期存款 demand deposits
與?相結合 couple with
部分準備制的原理 the fractional reserve principle
在任何一次 at any one time
可用，握有 on hand
公債 government loans
內債 domestic loans
外債 foreign loans
可能的買主 a prospective buyer
增加了 increase by
增加到 increase to
被看作 be counted as
防備取款 a precaution against withdrawals
追溯到 trace to
法定最低儲備金 the required reserve
額外儲備金 excess reserves
就?意義而言 in the sense
在某種意義上 in a sense
自由港 free port
外貿保稅區 foreign-trade zones
經濟特區 special economic zones
從事于政治 engage in politics
忙著工作 be engage in business
與某人訂婚 be engage to sb.普通港口 a regular port
中東 the Middle East
遠東 the Far East
近東 the Near East
關稅壁壘 tariff barriers
起作用，生效 in operation
為?付關稅 pay a tariff on?
索價，要價 charge?for
原材料 raw material
制成品 manufactured products
碼頭工人 dock workers
造船廠，修船所 dockyard
內河航行 inland navigation
廣告媒介 advertising media
天天，逐日 from day to day
并肩地，相互支持地 side by side
說出，(尤指無意間)吐露 throw out
吐露秘密 throw out a secret
有吸引力，引起興趣 appeal to
目標觀眾 target audiences
有線電視 cable television
有線電視廣告收入 cable ad revenues
使遭受，面對 be exposed to
拋卻，扔掉 throw away
舊貨商 a junk dealer
預付費用 the advance cost
成本效益 cost effectiveness
被分為 be segmented into
(廣播中的)答問節目 talk shows
解釋，說明 account for
使(某人)信服 convince?of?
相當提前 well in advance
有?傾向的 be subject to
有很高的重復接觸率 high repeat exposure
保險 insurance
保險額 insurance value
保險公司 insurance company
保險范圍 insurance coverage
保險費 insurance premium
作為對?的報答 in return for
防御 protect against
不愿意做某事 be unwilling to do
經商，經營 in business
因公有事 on business
賺錢 make a profit
收入，接受，吸收 take in
付錢(如福清費用)pay out
投保人 policyholder
保險單 policy
建于?之上 be based on
索價，要價 charge for
毛利 gross profit
凈利 net profit
國民生產總值 gross national product
統計學原理 a statistical principle
大數定律 law of larger numbers
隨?變動 vary with
在相反的情形下 in the opposite situation
使恢復 bring sb back to
在?之前 prior to
為此目的 toward this end
由于?而發生 result from
導致 result in
故意行為 an intentional act
放火縱火 set fire to sth
在欺詐的情況下 in cases of fraud
有助于，促成 contribute to
重置費用 replacement cost
資本支出 capital expenditure
資本貨物 capital goods
固定資本 fixed capital
流動資本 floating capital
資本積累 accumulation of capital
原始資本積累 primitive accumulation of capital
把?用于 employ?in?
以同樣的方式 in the same manner
有幾分，有點兒 in a manner
補償貿易 compensation trade
在和平時期 in time of peace
在戰爭時期 in time of war
足夠的 a sufficiency of sth
迫使某人做某事 oblige sb to do sth
侵占，侵害 encroach upon/on
預定，命中注定 be destined for
由?所造成的 be occasioned by
在大多數情況下 upon most occasions
在那個時機 on that occasion
曾經，有一次 on one occasion
很少，不常 on rare occasions
足以 be sufficient to
從?而產生出來的 be derived from
使恢復 restore to
投資需求 investment demand
投資規模 investment scale
消費者需求 consumer demand
國民收入 national income
指出 point out
在?方面起著關鍵作用 be pivotal in
設身處地 put oneself in the place of
可能作某事 be likely to do 許多 a host of
對某事加以考慮 take sth into account
對某事不予考慮 leave sth out of account
在開始時 at the outset
從開始時 from the outset
政府的年限 the life of a government
企業預測 business expectations
決定性的因素 a crucial factor
在重要的關頭 at the crucial moment
在?方面 in terms of
國內工業 home industries
國內產品 home products
國內貿易 the home trade
國內市場 the home market
美國國會 the United States Congress
外貿保稅區法 the Foreign Trade Zones Act
(英國)議院的法案 An Act of Parliament
(美國)國會的法案 The Acts of congress
外貿保稅區管理委員會 the Foreign Trade Zone Board
董事會 the Board of Directors
國際商務局 the Bureau of International Commerce
天津商檢局 Tianjin Commodity Inspection Bureau
美國商業部United States Department of Commerce
市場經濟 market economy
計劃經濟 planned economy
決定性的測驗 the crucial test
決定性的問題 the crucial question
在重要的關頭 at the crucial moment
以分散的方式 in a decentralized fashion
市場價格機制 a price-and-market mechanism
技術工 skilled labor
勞工與雇主之間的關系 labor relations
工黨 the Labor Party
純粹的形式 a pure form
英國工業革命 the English Industrial Revolution
法國大革命 The French Revolution
普遍地 at large
傾向于做某事 be inclined to do sth.全社會 society at large
有?傾向的 be subject to
由?產生的 stem from
實質上，根本上 in effect
供求機制 the supply and demand mechanism
完全承襲?傳統 in the full tradition of
對于?感到悲觀 be pessimistic about
對于?感到樂觀 be optimistic about
指出 point out
個人利益private interest
社會利益 society interest
支持某人on sb's side
獲勝，擊敗 triumph over
高度計劃的社會主義經濟 highly planned socialist economies
用這樣或那樣的方式 in one way or another
介入 step in
決不 by no means
當然，必定 by all means
就?而言 as far as?is concerned
比較利益 comparative advantage
把?從?解放出來 free?from
使?束縛于 bind?to?
生產過程 production processes
比較利益原則 the law of comparative advantage
指?而言 refer to
把?比作為 compare to
適用于 be applicable to
使適應，使適合 be geared to/toward
為某事給某人報酬或獎賞 reward sb for sth
把?應用于，使用于 apply?to?
歸類程序 sorting process
彼此 one another
相比之下 by contrast
卷入 involve in
完完全全的自由貿易 perfectly free commerce
致力于 devote?to
對?有益處的 be beneficial to
整個社會的普遍利益 the universal good of the whole
獨特的力量 the peculiar powers
大批量生產 mass production
總的生產規模 the general mass of productions
總收益 general benefit
商業往來 commercial intercourse
文明世界 the civilized world
把?用于? employ?in
不得不做某事 be obliged to do sth.在?方面低劣 inferior in
在?方面優越 superior in
交換 in exchange for
對?有利 be advantageous for
使?從?轉移到 divert?from?to
標準化集裝箱 standardized containers
集裝箱運輸container transport
陸運 overland transportation
海運 sea transportation
空運 air transportation
水運 water transportation
管道運輸 pipeline transportation
聯運 combined transport
承運人 carrier
托運人 consignor
收貨人 consignee
鐵路運單 consignment note
空運單 air waybill
租船合同 charter party
提單 bill of lading
訂艙單 booking note
重新占領市場 regain market share
背負式運輸服務 piggy-back service
從?方面來講 in terms of
專門從事 specialize in
與?結合 merge with
失效，崩潰 break down
存貨占用成本 inventory carrying costs
短途送貨short-distance distribution
長途送貨long distance distribution
汽車裝運的貨物 trucked goods
空運貨物 air freight
基礎設施 infrastructure 1.Food,for example,is a kind of goods.everyone eats food,but the ayerage person does not think much about all the things that must happen before food appears on his plate.例如，食品就是一種商品，人人都要吃東西，但是一般人對食品出現在他們盤子里之前勢必發生的一切并不多去想。
2.Men andmachines made the wood into paper,which had to be packaged and carried by trucks and put into stores.at every step in process peopre had to paid for their work,money had to be usedfor buying and so on.人使用機器把木材制造成紙，然后紙被包裝好并用卡車送到各個商店在這過程中的每個階段，人們的工作都必須得到報酬，買機器，修機器等等都得花錢。
3.When there are no resources left,we will start tolook after what we have.but why can’t we act before this happens?why can’t we goback to a society in which prevention of waste is a virtue?當地球上的資源耗盡時，我們就會珍惜所擁有的東西。但是為什么在一切發生之前，我們就不能有所作為呢？為什么我們不能回到制止浪費就是美德的社會去呢？
4.This has led directly to the ‘throw-away society’and to the waste of the earth’s resources.這直接導致“浪費社會”的產生和對地球資源的浪費。
5.Just think of the expensive packaging material that is thrown away each time a new object is bought.想想吧，每購買一件新商品，昂貴的包裝材料就被扔掉了。
6.Beause there was such a demand for the product,manufacturers began making tissues in larger and larger wusntities.因為對產品需求量很大，廠家生產的數量也越來越大。
7.Modern mass-production methods lower the cost making goods,and thus give us better values.現代成批生產方法降低了商品的生產成本，使我們花的錢花得更值。8.In this way.better quality products at good values are continually being brought to the people of all income groups.這樣，物美價廉的產品正不斷地被奉獻給各種不同收入的人們。
9.Every word on a label describing a food,a durg,a cosmetic or a medical device is important in protecting you and your family from buying an inferior product,four misusing a good one,from being tricked by dangerous,or from unknowingly possessing an item harmful to health.標簽上描述一種食品，一種藥品，一種化妝品或一種醫療器械的每個字都很重要因為它保護你和你的家庭使你們避免購買劣質商品。避免不正確地使用好的產品，避免受危險的庸醫之騙，避免不知不覺的擁有對健康有害的東西。
10.Foods composed of two or more ingredients must bear labels listing all ingredients in the order of predominance.對于由兩種或兩種以上配料構成的食品，其標簽必須以各配料的多少為序一一列舉。
11.Unfortunately these chemicals produce the energy needed to run away from an object of fear,and in modern life that’s often impossible.這些化學物質所產生的能量使我們能夠從令人恐懼的物體迅速跑開但不幸的是在現代社會里，這常常是不可能的。
12.The country is the fifth most densely populated in the world with 56 million people on 0.18% of the world’s land.英國的人口密度在世界上排為第五位，5600萬人居住在只占世界陸地面積0.18%的土地上。
13.Generally,money from “invisible”trade exceeds the loss on “invisible”trade.britain can withstand a faintly large “trade gap”on visible trade before she is really “in the red”.總的來說，“無形”貿易的收入超過有形貿易的差額。只有當英國經受不住共有有形貿易相當大的“貿易差額”時，他才會真正出現“赤字”。
14.These black and white strips can be read by an optical scanner,or computer.光學掃描器，也就是一臺計算機可以閱讀這些黑的條紋。
15.Errors in prices are eliminated,or done away with.價格上的差錯就可以消除。
Also,the time spent checking out is reduced.其次，花在結賬上的時間也減少了。16.When primitive people began to wear clothing regularly,they had to make it from the materials at hand.當原始人開始經常穿衣服時，他們只能用于手頭的材料做衣服。
17.However,we do know that,very early in history rich and poor people alike were wearing wool clothes.然而，只有我們知道，很早就在歷史上窮人和富人都穿羊毛衣。
18.The national economy is better because of this specialization,but these workers over 10percent of the entire labor fore depend entirely on the buying habits of the remainder of the population.國民經濟更好，因為這個專業化，但這些工人超過10 %的整個勞動力完全取決于購買習慣的剩余人口。
19.In automobiles are not sold ,these specialists lose their jobs.The price of specialization is interdependence.在汽車沒有出售，這些專家失去工作的專業化是相互依存的價格。20.By stimulating industry,by rewarding ingenuity,and by using most efficaciously the peculiar powers bestows by nature,it distributes labor most effectively and most economically通過刺激，獎勵創新，并利用最有效的獨特的力量賦予的性質，它的最有效和最經濟地分配勞動力
21.if portugal hadon commercial connection with other countries,instead of employing a great part of her capital and industy in the production of wines,with which she purchases for her own use the cloth and hardware of other countries ,she would be obliged to devote a part of that capital to the manufacture of those commodities,which she would thus obtain probably inferior in quality as well as quantity如果葡萄牙景點商業與其他國家，而不是用大量的資本和產業生產葡萄酒，與她購買自己的布和硬件的其他國家，她將不得不把一部分資金用于制造這些商品的，她會這樣可能獲得質量低劣以及數量
22.other advantages include greatly costs in packing,handing,unpacking,and final preparations necessary for sale to the consumer其他優勢包括成本大包裝，裝卸，拆包，和最后的必要準備出售給消費者
23.with the recent deregulation of transportation,this pattern has changed.隨著近年來運輸管制的解除，這種模式已經改變。
24.unless changes are made nationally to restore this “infrastucture”,the future cost and effectiveness of the various transportations services can be expected to change dramatically除非改變了全國恢復這個“基礎設施”，未來的成本和效益的各種交通服務可以預期的戲劇性的變化
25.without it,it would be impossible to pay the solidiers and policemen who protect us.沒有它，就不可能支付的士兵們和警察保護我們的人。
26.It is arranged in such a way that poor people pay nothing,and the percentage of tax grows greater as the tax payer’s income grows.它是安排在這樣一種方式，窮人不納稅，百分比和稅收增長更為納稅人收入的增加。
27.Of course,it is the people who buy these imported things who really have to pay the duties,in the from of higher prices.當然，這是誰的人買這些進口的東西真的有繳納稅款，在從更高的價格。
28.In developing advertising strategies,marketers must also consider the best advertising medium for their message.IBM,for example,uses television ads to keep its name fresh in consumers 'minds.But it uses newspaper and magazine ads to educate consumers on the produce's abilities and trade publications to introduce new software.Each advertising medium has its own advantages and disadvantages在制定廣告策略，營銷人員還必須考慮最佳廣告媒體的信息。公司，例如，利用電視廣告保持其新鮮消費者想法.但是利用報紙和雜志廣告對消費者進行教育的生產能力和貿易出版物介紹新軟件。每一個廣告中都有自己的優點和缺點
29.one disadvantage of television is that there are too many commercials causing viewers to confuse products電視的一個缺陷是有太多的廣告，使觀眾混淆產品 brevity also makes television a poor medium in which to educate viewers' about complex products簡潔也使得電視一個貧窮的介質中，教育觀眾的復雜的產品
30.brevity also makes television a poor medium in which to educate viewers' about complex products簡潔也使得電視一個貧窮的介質中，教育觀眾的復雜的產品
there are a host of obvious facors that you would have to take into account at the outset有許多明顯的因素，你必須考慮到當初
31.like the unknown principle of animal life,it frequently restores health and vigor to the constitution ,in spite,not only raw disease,but of the absurd prescriptions of the doctor喜歡未知的動物生活的原則，它經常恢復健康和活力的憲法，盡管，不僅疾病，但醫生荒謬的處方
32.probably this kind of indirect tax,together with a direct tax on incomes which is low for the poor and high for the rich,is the best arrangement.或許這種間接稅，連同直接稅收收入較低，為窮人和富人，都是最好的安排。
33.it his book,contact:thee first four minutes,he offers this advice to anyone interested in starting new friendships:every time you meet someone in a social situation,give him your undivided attention for four minutes.他的書，聯系人：你的第一個四分鐘，他提供了這樣的建議有興趣的人，開始新的友誼：每當你在社交場合遇到人時，集中精力于他四分鐘。
34.such people,as they themselves produce nothing ,are all maintained by the produce of other men's labor when multiplied,therefore,to an unnecessary number,they may in a particular year consume so great a share of this produce,as not to leave a sufficiency for maintaining the productive laborers,who should reproduce it next year這樣的人，因為他們自己生產的，都是由其他人的產品勞動時成倍增加，因此，對一些不必要的，他們可能在一個特定的年消費如此之大，這個比例產生，不會留下足夠維持生產性勞動者，誰應該復制它明年
35.whatever a person saves from his revenue he adds to his capital,and either employs it himself in maintaining an additional number of productive hands,or enables some other person of the profits無論一個人從他的收入，他還節省資金，并采用它自己保持一個額外的一些生產的手，或使其他人的利益.36.hearing such advice,one might say ,”but I’m not a friendliy,self-confident person..聽到這樣的建議，有人可能會說，“但我不是一個friendliy，自信的人。37.while some policies provide certain exemptions,in general to qualify as an insurable risk,the risk should be predictable,outside the control of the insured loss must be predictable雖然一些政策提供一定的豁免，一般資格作為可保風險，風險應該是可預測的，控制范圍以外的保險損失必須是可預見的
38.also,special buses can be chartered for trips to the mountains,to lakes,and to nearby places if historical interest.同時，特殊的巴士。可包車前往山區，湖泊，和附近的地方，如果歷史的興趣。39.therefore,individuals wite lower probability of accidents as determined by these classification characteristics should pay a relatively lower premium因此，個人與低概率事件所確定的這些分類的特點，應該是一個相對較低的溢價 40.the more they know ,the better their prediction and the fairer the rates they set will be.insurance companies also benefit from a statistical principle called the law of large numbers他們知道的越多，更好地預測和更公平的他們的價格也就。保險公司也得益于一個統計原理稱為大數法則
41.for example,an iron cooking pot,if it is not carefully dried,will rust in a few hours beause the oxygen in the water will combine with the iron.例如，一個鑄鐵鍋做飯，如果不認真干，會生銹的幾個小時，因為水中的氧將與鐵。
42.the reason why companies often find insurance appealing is clear in return for a sum of money;they are protected against certifs.potentially devastating losses公司的原因經常發現保險吸引力是明確的回報一大筆錢；他們免受證明.潛在的毀滅性的損失
43.for example,the person who reads popular photography is more likely to be interested in the lastest specialized lenses from canon than is a gourmet magazine subscriber例如，人誰讀大眾攝影是更可能感興趣的最新專業鏡頭佳能比是一個美食雜志訂閱
44.while direct mail is often thrown away as ‘'junk mail",advertisers can predict in advance how many recipients will take mailing seriously而直接郵件經常被丟棄的'垃圾郵件”，廣告主可以預測提前多少者將采取郵寄嚴重
45.the most obvious purpose of advertising is to inform the consumer of available products or services.最明顯的目的是告知消費者提供的產品或服務。
46.science is the never-ending struggle to find truth.科學是永無止境的斗爭中找到真理。
47.this flatness was acceptable as “truth”because travel and human knowledge of celestial phenomena were so limited that no other concept was needed.這平坦被接受“真理”因為旅行和天文現象的知識是有限的，不需要其他的概念。
48.the demand deposits placed in banks,coupled with the fractional reserve principle,give bankers the power to anther the supply or money in the economy.存放在銀行里的活期存款，加上部分儲備金，使銀行家有權花藥或經濟中的貨幣。
49.but it is not just the state of the marker that one has to estimate,as a businessman,you would also have to investigate whether there are new productive methods and processes available to you that will make the investment profitable in terms of reducing costs production an improved product但它不僅僅是國家的標志，人們估計的，作為一個商人，你也將調查是否有新的生產方法和過程提供給你，會使投資獲利方面降低成本，改進產品的生產。
50.the trader expects to pay a tariff on the goods he is going to sell in the United States.交易員預計將支付關稅的貨物是在美國銷售。
51.in some free prots the foreign merchants may display their products for customers.在一些免費的港口外商可以顯示他們的產品為客戶。
52.because if improvements in ships and navigation,European nations began trading a great deal with each other and the rest of the world.因為如果船舶和航運的發展，歐洲國家開始大量貿易與彼此和其他世界。
52.those unproductive hands ,who should be maintained by a part only of the spare revenue of the peole,may consume so great a share of their whole revenue,and therefore oblige so great a number to encroach upon their capitals,upon the funds destined for the maintenance of productive labor m that all the frugality and good conduct of individuals may not be able to compensate the waste and degradation of produce occasioned by this violent and forced encroachment這些非生產性的手，誰應保持只有一部分的收入的人，會消耗大量的稅收，因此要求這樣大的一批侵犯他們的首都，在資金的維持生產勞動，所有的節儉和個人行為可能無法彌補的浪費和降解產生的這種暴力和強制侵占.53.historically,the self regulating market economy is a modern rather than an ancient invention,involving rather special assumptions such as the treatment of land and labor as commodities從歷史上看，自我調節的市場經濟是現代而不是一個古老的發明，涉及相當獨特的假設，作為治療的土地和勞動力作為商品
54.the answer as one might expect,is very complicated and is subject to much disagreement among the experts答案是可以預期的，是非常復雜的，受到許多分歧專家 55.in a preliminary way ,however,we can indicate at least two lines of argument that must affect all serious thinking about this theory 在初步的方式，但是，我們可以表明至少2行論點必須影響所有認真思考這一理論
56.the first line of argument really stems from the analysis that emphasizes the essential viability of the market system第一行的爭論真正源于分析，強調市場經濟體制本質上的可行性
57.this argument is in the full tradition of classical economic thought這個論點是在充分的傳統的古典經濟思想
58.they would point out that adam smith gravely underestimated the divergence betweemn private and social interest他們指出，亞當嚴重低估的分歧個人利益與社會利益之間的配合
59.in one way or another,citizens of every country in the world have asked that governments step in to change this or that aspect of the functioning of a price and market mechanism一種或另一種方式，公民在世界各國已要求政府在改變這個或那個方面的運作的價格與市場機制
60.thus,the crucial question,as far as the public interest is concerned,is not whether there should be any intervention that question has really been settled by history.but what degree of invention should be permitted.因此，關鍵的問題，只要公共利益有關，不應該有任何干預，這種問題已經在歷史上解決了，但是干預的程度應該被公眾允許。
61.this system makers it possible to produce large quantities of goods ang services,as well as provide some leisure for workers.該系統制造商可以生產大批量的貨物和服務，以及提供一些休閑的工人。
62.in this way,the output of the office is higher.這樣，輸出的是高。
63.this stroting process puts dentists in their office,carpenters besides their tools,and drivers in the cabs of trucks,and nurses in the wards of hospitals.這資料排架進程中提出的牙醫的辦公室，除了他們的木匠工具，和司機在駕駛卡車，和護士在病房的醫院
64.but as the resources required by each mode break down in the decade ahead, changes seem likely.但由于資源需要由每個模式打破在未來十年變化，似乎有可能。
65.it also offers believable coverage,since ads are present side-by-side with news.它也提供了可信的報道，因為廣告是目前并排與新聞。
66.it allows advertisers to combine sight, sound and motion,thus appealing to almost all the viewer’s senses.它允許廣告商聯合視線，聲音和動作，從而吸引觀眾的幾乎所有感覺。
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