毕业论文英文翻译会计

会计毕业论文英文翻译

“毕业论文”的英文：Graduation Dissertation

Dissertation 读法英 [,dɪsə'teɪʃ(ə)n] 美 ['dɪsɚ'teʃən]

n. 论文，专题；学术演讲

短语：

1、academic dissertation 学位论文 ; 学术论文

2、Graduation Dissertation 毕业论文

3、Doctorate dissertation 博士论文

4、Dissertation Committee 论文委员会

5、dissertation topics 毕业论文题目

词义辨析：

article, paper,dissertation, essay, prose, thesis这组词都有“文章”的意思，其区别是：

1、article 多指在报刊、杂志上发表的非文艺性的文章，包括新闻报导、学术论文等。

2、paper 正式用词，多指在学术刊物上发表或在学术会议上宣读的专题论文，也指高等学校的学期论文，或学校里的作文练习。

3、dissertation 书面语用词，指独立研究后所写的较为详细的专题文章；也可指学位论文。

4、essay 指任何一种非小说性的，篇幅不长、结构简练的文章，如论说文、报道、评论、讽刺性杂文等。

5、prose 专指散文。

6、thesis 既可指毕业论文、学位论文，又可指一般的为阐述学术观点而写的论文。

例句：

1、Exploring "Trinity Working Mode" of Integrating Graduation Field Work, Graduation Dissertation and Employment on Graduation.

毕业实习、毕业论文与学生就业三位一体工作模式探索。

2、On Problems in Writing Graduation Dissertation

关于撰写毕业论文应该注意的问题。

A Thesis Submitted as a Partial Fulfillment of the Requirement for the Degree of B. A./B. S. in ***这是标准的学士学位毕业论文的说法，.代表文学学士，.代表理学学士，***处填上专业。

Accounting Essays and Research Papers on Accounting Topics2. "Custom Research" serviceDo you prefer a BRAND NEW, ONE-OF-A-KIND essay, research paper, book report, term paper, thesis, dissertation, or university coursework essay on Accounting? If so, our experts can research and write a new, original, unique document—JUST FOR YOU—on the particular Accounting essay topic of your choice. We will write an excellent paper based on the EXACT specifications that YOU provide, guaranteed. Whether you are a high school freshman in need of a 1-page summary, or a . candidate in need of a 300-page dissertation, we have the necessary skills, knowledge, and experience to complete your order. One of our 150+, experienced professionals (each having earned a MINIMUM of master-level degree credentials) will research and write the material exactly as you request. Of course, master- and doctoral-level orders will be completed ONLY by those writers who possess a corresponding master- or doctoral-level degree in the particular field of study. You may visit our Custom Research page for more information更多：中文的话，你用金山词霸破解版就能翻译。

[经济管理] 浅谈会计人才评价 [佚名][2007年4月24日][2] 简介：无内容：在以人为本、人才兴国的战略指导下，财政部从去年开始直接组织高层次会计人才培训，计划用10年左右的时间，培养和造就一批精通业务、善于管理、熟悉国际惯例、具有国际视野和战略思维的高素质、复合型领军人才，发挥会计人才在强化会计职能、宣传会计政策、组织继续教育、研究实务问题等方面的组织推动和辐射作用。这是促进我国会计队伍整体素质全面、迅速提高的一个重要举措。国家通过组织会计从业资格考试、会计技术职称考试、…… [Economic Management] on the evaluation of accounting personnel [Anonymous] [April 24, 2007] [2] Description: None Content: In people-oriented, human resources strategy of rejuvenating the country, under the guidance of the Ministry of Finance last year directly from high-level accounting personnel training, plans to use about 10 years time, to cultivate and foster a number of good business, good management, familiar with international practice, with an international perspective and strategic thinking of high-quality, complex-type leader personnel, accounting personnel to play in strengthening the accounting functions, accounting policies publicity, organization of continuing education, research and other aspects of the practical problems of organizations to promote the role and radiation. This is to promote the overall quality of China's accounting comprehensive, rapid increase in an important initiative. Through the organization of national accounting qualification examination, the examination of accounting titles, ... ... 12. [Economic Management] On Budget Accounting Problems and Solutions [Anonymous] [April 24, 2007] [7] Description: None Content: To 1 January, 1998 full implementation of "a total budget of the financial accounting system", "administrative accounting system", "accounting standards and institutions" (pilot), "Accounting systems and institutions" as the signs that have been out of our budget accounting under the planned economy model, embarked on the establishment of the need to adapt to a market economy with Chinese characteristics, scientific norms of the road budget for the accounting model. In recent years, with the financial management to accelerate the pace of structural reform, designed in accordance with the theory of public finance budget management model has to start building, budgeting, implementation and other aspects of the management system is undergoing a fundamental change in the budget accounting of customer ... ... 13. [Economic Management] of the bank accounting management [Anonymous] [April 24, 2007] [7] Description: None Content: Bank accounting is the emergence of banks and at the same time the birth. Each bank's business operation, that is, the operation of bank accounting, the accounting process to achieve through accounting. In other words, the bank accounts of the accounting process, that is specific for banking business and the realization of the basic functions of the banking process. Bank accounting is not only an important basis for the work of banks, the banks can be an objective starting to reflect the operations, accounting and supervisory role, and of these three banks accounting functions can also be counterproductive in the operation of banks, which are complementary to each other. Accounting functions of the bank to play properly, it may be to promote the bank's business ... ... 14. [Economic Management] of accession to the WTO to meet in rural areas, economic and accounting challenges [Anonymous] [April 24, 2007] [1] Description: None Content: I. Analysis of the current situation: the 21st century, peace and development remain the two main themes of the world. However, we are faced with the times and changes in the competitive environment. (-) Modern science and technology, the rapid development of knowledge-based economy. The 21st century, state-to-state competition in comprehensive national strength, the key is the competitive scientific and technological strength, the use of high precision, the new science and technology to improve the social productive forces, has been to increase the overall national strength has become an important tool. The overall development of science and technology, integrated and cross-cutting nature, science and technology of an unprecedented rapid spread of knowledge into application and production, will greatly promote the economic and social development. (B) of the whole ... ... 15. [Economic Management], after joining the WTO China's CPA industry supply and demand analysis [Anonymous] [April 24, 2007] [1] Description: None Content: After China's accession to the WTO Institute of Certified Public Accountants industry analysis of supply and demand has joined the World Trade Organization, which China's reform and opening up will enter a new phase. Accession to the WTO on China's accounting market is bound to a certified public accountant and have a profound impact on the industry, this has been done on a number of experts and scholars. This article from the perspective of supply and demand of China's accession to the WTO a certified public accountant, after an analysis of the industry and pointed out that China's CPA industry will face in the WTO situation and problems, and countermeasures to be taken. A needs analysis: a huge market demand and development of space after China's WTO entry, China's CPA industry needs to face the main ... ... 16. [Economic Management] on the application of a number of issues of Management Accounting Thoughts [Anonymous] [April 24, 2007] [1] Description: None Content: Management accounting is to meet the needs of economic management within the organization need to be gradually formed and developed, its main function is to improve operational efficiency and effectiveness of a variety of established system of internal accounting controls, preparation and delivery of internal management needs of the kinds of data, information and so on. Ways and means of its needs depending on the design, depending on its mode of economic organization in nature, size, operation and management mode to another. It is the most important function is the best business decisions for maximum operational efficiency and provide a variety of useful programs and information. At present, the Management Accounting in China in the application of business management are at a critical turning point ... ... 17. [Economic Management] Accounting for the current problems and countermeasures [Anonymous] [April 24, 2007] [0] Description: None Content: The current issue of Accounting and Accounting Measures of the work of my late start, from the 20th century until the late 70s, has experienced trying to stage, stage of development of spontaneous and organized, planned and steady development stage, to current management accounting software-based phase of development. More than 20 years in this course of development, has made great progress, the commercialization of GM of the financial software is widely used. Many of the accounting software development is moving toward specialization, commercialization and socialization of the track. However, due to the financial characteristics of the work itself, as well as the rapid development of networks, the rapid emergence of e-commerce, etc., some ... ... 18. [Economic Management] accounting integrity remodeling [Anonymous] [April 24, 2007] [2] Description: None Content: Securities market in 2001, the Guangxia, MACAT, ST Dawn of listed companies, such as a series of accounting fraud cases came to light, like a nuclear bomb, the explosion of China's accounting profession, and the outbreak of the end of last year the United States the wake of the Enron case, as well as the recent WorldCom, Xerox, the company's accounting fraud case, it led to a serious crisis in international accounting, the past was known as the iron abacus accounting staff, as a rat running across the street. The credibility of accounting has been severely damaged, resulting in Premier Zhu Rongji in Shanghai National Accounting Institute made no inspection of the school motto accounting. Facing a serious crisis of confidence, how to rebuild the credibility of accounting, ... ... 19. [Economic Management] The essence of strategic management accounting research and analysis of the characteristics [Anonymous] [April 24, 2007] [0] Description: None Content: First, the nature of strategic management accounting studies, the nature of Strategic Management Accounting Strategic Management Accounting (Strategic Management Accounting hereinafter SMA) is the development of management accounting, but also of the SMA did not form a unified understanding. Although many people have heard their is a clear lack of understanding. Here the author and from the strategic management of SMA, SMA, and the meaning and the development of SMA with the traditional distinction between the management of three areas of accounting, the nature of the SMA. (A) Strategic Management and the SMA SMA-shaped ... ... 20. [Economic Management] Internet era accounting system of innovation: to define property rights and market-oriented [Anonymous] [April 24, 2007] [10] Description: None Content: 【Abstract】 The development of network technology, making accounting information in order to lower cost is expected to be completed to define property rights, which means private products to sell in the market; to negotiate lower costs, so that the original accounting controls may become loose; information distance real-time transmission costs decline, making the production functions of accounting information may be completed by the market, that is, shareholders can be the production of accounting information entrusted to the enterprise other than the trustee, and so on. Finally, this paper, the direction of future research. 【Key Words】 accounting information network technology to hand over power market transaction costs of technology innovation, as well as existing accounting in many ... ...12. [经济管理] 试论我国预算会计存在的问题与对策 [佚名][2007年4月24日][7] 简介：无内容：以1998年1月1日起全面执行《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》(试行)、《事业单位会计制度》为标志，表明我国预算会计已摆脱计划经济体制下的模式，走上了建立适应市场经济需要，具有中国特色、科学规范的预算会计模式的道路。近几年，随着财政管理体制改革的步伐加快，按照公共财政理论设计的预算管理模式已开始建立，预算编制、执行等环节的管理制度正在发生根本性的变化，预算会计的客…… 13. [经济管理] 浅谈银行会计管理 [佚名][2007年4月24日][7] 简介：无内容：银行会计是与银行的出现而同时诞生的。银行每一笔经营业务的运作过程，也就是银行会计的运作、核算过程，都要通过会计来实现。也就是说，银行会计的核算过程，就是具体办理银行业务和实现银行基本职能的过程。银行会计不仅是银行的重要基础工作，可以客观地对银行的经营运作起反映、核算和监督作用，而且银行会计的这三个职能还可以反作用于银行的经营运作，它们是相辅相成的。银行会计的职能发挥得当，就可能会促进银行的经营…… 14. [经济管理] 浅谈加入世贸组织,迎接农村、经济、会计的挑战 [佚名][2007年4月24日][1] 简介：无内容：一、当前形势分析： 21世纪，和平与发展仍然是世界的两大主题。但是我们正面临着时代条件和竞争环境的变化。（—）现代科技、知识经济迅速发展。21世纪，国与国之间综合国力的竞争，关键是科技实力的竞争，利用高、精、尖、新的科学技术提高社会生产力，己成为各国提高综合国力的一个重要手段。科学技术发展的整体性、综合性和交叉性，科技知识的空前快速传播、转化应用和生产，将极大地推动经济和社会的发展。（二）全…… 15. [经济管理] 入世后我国注册会计师行业的供求分析 [佚名][2007年4月24日][1] 简介：无内容：入世后我国注册会计师行业的供求分析我国已经加入世界贸易组织，这标志着我国改革开放将进入一个新阶段。入世必将对我国会计市场和注册会计师行业产生深刻影响，对此已有许多专家学者做过论述。本文仅从供给和需求角度，对入世后我国的注册会计师行业进行分析，并指出我国注册会计师行业在入世后将面临的形势和问题，以及应采取的对策。一、需求分析：巨大的市场需求和发展空间入世后，我国注册会计师行业面临的需求主…… 16. [经济管理] 关于我国管理会计应用若干问题思考 [佚名][2007年4月24日][1] 简介：无内容：管理会计主要是为适应经济组织内部的经营管理需要而逐步形成和发展起来的，它的主要职能是为提高经营效率和效益而建立的各种内部会计控制制度，编制和提供内部管理需要的各种数据、资料等。它的方法和手段视不同的需要而设计，其模式视不同的经济组织性质、规模大小、经营管理方式而异。它是最重要的职能是为最优经营决策和最高经营效率提供各种有用的方案和资料。目前，管理会计在我国企业管理中的应用正处在一个关键的转折点…… 17. [经济管理] 会计电算化目前的问题及对对策 [佚名][2007年4月24日][0] 简介：无内容：会计电算化目前的问题及对对策我国的会计电算化工作起步较晚，从20世纪70年代末才开始，经历了尝试阶段、自发发展阶段和有组织、有计划地稳步发展阶段，到目前的管理型会计软件发展阶段。在这20多年的发展过程中，已取得了长足的进步，商品化、通用化的财务软件得到了广泛的应用。许多会计软件的开发已经走向专业化、商品化、社会化的轨道。但由于财务工作本身的特点，以及网络的迅速发展、电子商务的迅速兴起等等，一些…… 18. [经济管理] 重塑会计诚信 [佚名][2007年4月24日][2] 简介：无内容：在2001年的证券市场上,银广夏、麦科特、ST黎明等一系列上市公司会计造假案件曝光，像一枚枚重磅炸弹，在我国会计界炸开，而在去年年底美国爆发的安然事件，以及近来的世界通信公司、施乐公司的会计造假案，则引发了一场严重的国际性会计危机，昔日被称为铁算盘的会计人员，成为过街老鼠。会计的信誉已受到了严重损害，以致于朱总理在上海国家会计学院视察时提出了不做假账的校训。面临严重的信任危机，如何重塑会计的诚信，…… 19. [经济管理] 战略管理会计的本质研究和特点分析 [佚名][2007年4月24日][0] 简介：无内容：一、战略管理会计的本质研究一、战略管理会计的本质战略管理会计（Strategic Management Accounting以下简称SMA）是对管理会计的发展，但目前人们对SMA还没有形成统一的认识。许多人虽然对其有所耳闻，却缺乏一个清晰的理解。这里笔者从战略管理与SMA、SMA的发展及含义和SMA与传统管理会计的区别三个方面，阐述SMA的本质。（一）战略管理与SMA SMA的形…… 20. [经济管理] 网络时代会计的制度创新：产权界定与市场化 [佚名][2007年4月24日][10] 简介：无内容：【摘要】网络技术的发展,使得会计信息可望以较低的成本完成产权界定,从而以私人产品的方式在市场上出售;谈判成本的降低,使原本的会计管制可能变得宽松；信息远程实时传送成本的下降，使得会计信息的生产职能可能由市场来完成，即股东可将会计信息的生产委托给企业经营者以外的受托人，等等。最后，本文提出了未来的研究方向。【关键词】会计信息网络技术交易成本交权市场化技术的不断创新以及现行会计在许……

毕业论文英文翻译会计

Internal audit is an important component of China's audit supervision part of the establishment of modern enterprise system, improve and perfect the internal audit framework to re-build, internal audit is also the need for further expansion of business scope, the study of internal audit once again become a hot spot . Strengthen the internal audit is to establish enterprise legal system and property rights system needs, but also to ensure that increasing the value of corporate assets, maintenance of property rights owners and the legitimate rights and interests of business operators needs. Internal audit work to do well must give full play to their supervision, appraisal, staff and other functions. Keywords: Internal audit function

毕业论文thesis[英][ˈθi:sɪs][美][ˈθisɪs]n.论文，毕业论文; 论点，论题; 命题; 复数：theses易混淆单词：THESIS例句: completed his doctorate in 1999 with his thesis on the technical subject of structural design. 1999年，朱竞翔获得博士学位，博士论文写的是结构设计的技术问题。 is a beguilingly simple thesis, one particularly attractive to the western business executives who have joinedthe china gold rush. 但这是一个具有欺性的简单论点，对参与中国淘金浪潮的西方企业高管尤其有吸引力。 have a grand new thesis of the emerging markets. 我们现在得出了一套全新的新兴市场理论。 question now is whether the overstretch thesis was wrong or simply premature. 目前问题是，过度扩张说是错误命题还是只是言之过早。 thesis is that women still do so badly at work mainly because we are not ambitious enough. 书的主题是：女性的工作表现仍如此糟糕，主要是因为我们不够有雄心。同义词：dissertation[英][ˌdɪsəˈteɪʃn][美][ˌdɪsərˈteɪʃn]n.专题论文，学位论文; 学术演讲; essay[英][ˈeseɪ][美][ˈɛsˌe, ɛˈse]n.散文; 随笔，杂记文; 尝试，企图; 试验; vt.尝试; 试验; 经常说的：English dissertation(英语论文)Graduation thesis(毕业论文)

毕业论文用英语的翻译：毕业论文迅捷在线翻译：Graduation （毕业） thesis（论文）参考一下

会计英文学术论文翻译

1.新旧会计准则体系下无形资产确认和计量的比较及会计处理 new old accountants under the criterion system the intangible asset confirmed and the measurement comparison and accountant process 2. 内容摘要：随着世界经济一体化进程的不断推进，企业会计制度也必须同国际接轨，为了适应我国经济发展的实际需要，财政部重新修订了《企业会计准则》，并于2007年1月1日起正式实施，其中无形资产变化较大，为了正确理解和进行会计处理，对无形资产的确认和计量方面的变化进行对比尤为必要。该准则充分体现了与国际会计准则的趋同，对于完善我国企业会计核算体系，提高会计信息质量和加速中国经济同国际化发展具有重要意义，《企业会计准则》第六号无形资产，是在原准则基础上进行了再一次修订，无形资产准则变动较大，通过新旧会计准则的对比，提示无形资产在确认和计量方面的变化，便于正确理解和操作无形资产会计处理。本文通过无形资产的确认和初始计量方面的变化和无形资产后续计量方面的变化两个角度比较新旧准则下无形资产的变化，对新准则下的无形资产的会计处理进行了研究，最后表明了本人对新无形资产会计准则的评价，在新准则的积极影响和不足之处两个方面提出了自己的建解，旨在深入学习准则，准确掌握会计处理方法。 contents abstracts: Along with the world economics integrationadvancement unceasing advancement, the enterprise accounting systemalso must with international connect rails, in order to meet the ourcountry economy development actual need, Ministry of Finance rehasrevised "Enterprise Accountant Criterion", and gets up the officialimplementation to January 1, 2007, intangible asset change bigger, inorder to correctly understood and carries on accountant to process,carries on the contrast to the intangible asset confirmation and themeasurement aspect change especially to be essential. This criterionfully manifested with international accountant criterion hasteningwith, regarding has consummated our country enterprise accountingsystem, improved the accounting information quality and acceleratesthe Chinese economy to have the vital significance with theinternationalization development, "Enterprise Accountant Criterion"the sixth intangible asset, was carries on in the original criterionfoundation has revised once again, the intangible asset criterionchange was bigger, through new old accountant the criterion contrast,prompted the intangible asset in the confirmation and the measurementaspect change, was advantageous for the correct understanding andoperation intangible asset accountant processes. This article throughintangible asset confirmation and initial measurement aspect changeand under intangible asset following measurement aspect change twoangles quite new old criterion intangible asset change, processed tounder new criterion intangible asset accountant has conducted theresearch, finally had indicated myself to new intangible assetaccountant the criterion appraisal, positively affected in the newcriterion with the deficiency two aspects proposed own constructed thesolution, was for the purpose of thoroughly studying the criterion,accurately grasped accountant the processing method. 3.无形资产 Intangible asset 确认计量 Confirmation measurement 会计准则比较 Accountant criterion comparison 会计处理 Accountant processes

Abstract: With the unceasing progress of world economic integration, the enterprises accounting system must also measure up to the international standard. In order to adapt to the development requirement of China's economic, the Treasury Ministry revised the "Accounting Standards for Business Enterprises" and which officially take effect on January 1, are large changes in intangible order to correctly understand and handle accounting treatment of intangible assets,the comparision the chages of the identification and measurement is articularly necessary. The guidelines fully reflects the international convergence of accounting standards, and have a great significance in constructing the accounting system in China, improving the quality of accounting information and speed up the internationalization of China's economic development. "Accounting Standards for Business Enterprises" No. 6 intangible assets is revised based on the original criteria , the intangible criteria has a larger change, comparing the old and new accounting standards, suggesting the changes in identification and measurement of intangible assets, it is easy to correctly understand and handle the operation of intangible assets accounting treatment. This paper comparing the old and new criteria from the two aspects of identifing intangible assets and initial measurement of change and follow-up measures of the changes intangibles changes,and also study the accounting treatment under the new guidelines . I finally show my evaluation of the new accounting standards for intangible assets, and give my opinion in the aspect of the positive impact and weakness of the new guidelines, aim to studying deeply studying the criteria and accurately grasp the accounting treatment methods. Keywords: intangible assets confirmation and measurement accounting standards comparison accounting treatmentThe accounting standards comparison of confirmation and measurement on intangible asset and accounting treatment in the new and old accounting standards system 时间紧促，能力有限，即供参考。

Ministry of Finance had issued in February 15, 2006, enterprise accountant criterion lth goods in stock, stipulated gets up from January 1, 2007 in to be listed scope executes, encourages other enterprises to carry out. The goods in stock are the enterprise property important constituent, how confirmed correctly, the measurement and the disclosure stores goods the related information directly will affect enterprise's financial condition, the management achievement and the accounting information quality. The new goods in stock criterion from standard aspects and so on scope, confirmation, measurement, disclosure to the confirmation, the measurement and the report disclosure which stored goods has carried on showing and the stipulation. This article issued on the new goods in stock criterion and Ministry of Finance in November 9, 2001, enterprise accountant criterion goods in stock, the change difference has made the concrete comparative analysis, and put forward the corresponding February 15, 2006 Ministry of Finance had issued new accountant the criterion, and will take the lead in July 1, 2007 in to be listed to implement. New accountant a criterion remarkable characteristic is and international accountant the criterion hastens with, this will reduce our country accountant the criterion with international accountant between the criterion difference, will enhance the accounting information the international commeasurability. The goods in stock are the enterprise property important constituent, how confirmed correctly, the measurement and the disclosure stores goods the related information directly will affect enterprise's financial condition, the management achievement and the accounting information quality. The new goods in stock criterion from standard aspects and so on scope, confirmation, measurement, disclosure to the confirmation, the measurement and the report disclosure which stored goods has carried on showing and the stipulation. This article issued on the new goods in stock criterion and Ministry of Finance in November 9, 2001, enterprise accountant criterion goods in stock, the change difference has carried on the analysis ponder, and put forward the corresponding proposal.

试着翻译了一下，可能不很准确。The spirit of accounting BY PAUL . MILLER AND PAUL R. BAHNSON(accounting today August 17-31,2009)It's not just academics who see value in fair value accounting“We are often accused of being wild-eyed academics unaware of how things work in the real world”Paul B. W. Miller is a professor at the University of Colorado at Colorado Springs and Paul R. Bahnson is a professor at Boise State University. The authors" views are not necessarily those of their institutions. Reach them at paulandpaul@. 会计精神作者：PAUL . MILLER和PAUL R. BAHNSON （今日会计，8月17-31,2009）不仅仅是学者看到公允价值会计中的价值。 “我们常常被责难为极端的学者，不知道事情如何在现实世界中运作” PAUL . MILLER是位于Colorado Springs的科罗拉多大学的教授，和Paul R. Bahnson是博伊西州立大学的教授。作者们的意见未必代表其机构。Over the years, we have written many columns describing the limitations of the traditional accounting model that has at its core a fixation on recording assets at their acquisition cost and then systematically depreciating or amortizing them using unverifiable suppositions and speculations about asset life, salvage value and trends in value change over the insult to injury is the portfolio of alternative depreciation methods that can be used to produce highly different patterns of calculated book value changes and recorded income statement impacts over an asset's assumed life. We know the results of these preconceived mathematical operations are unreliable, nay, totally meaningless, because they are not observations of real changes in an asset's value. We have long supported fairvalue reporting that transparently reports real factual values and changes in them. These facts are not only logically more usefiil because they're reliable, but they're also more profitable for managers and auditors because they are demanded by statement users. 多年来，我们已在诸多栏目中描述了传统的会计模式的局限性，其核心是一种固定模式，即记录资产的购置成本，然后按照关于资产周期、残值和多年的价值变化等无法证实的假定和思索来进行系统的折旧或摊销。更糟的是替代折旧方法组合，可用于对一项假定周期的资产做出不同的帐面计算值变化并且记录资产的收益影响。我们知道这些先入为主的数学运算的结果是不可靠的，不仅如此，毫无意义，因为它们不是资产价值的真正变化记录。我们长期以来一直支持公允价值报告，因为它能透明地汇报真实价值及其变化。这些事实不仅在逻辑上因为他们是可靠的，所以更有用，而且他们也更有利于管理人员和审计人员，因为帐目使用者要求这样。 Every now and again we read something that provides new insights on these issues, usually as the result of looking at things from a different perspective. That was the case recently when we heard from a reader, (eff Koch, a CPA from Concordia, Kan. Jeff shared with us his perspective on fair value accounting and encouraged us to keep making our points. From his experience working with clients, Jeff is painfully aware of the traditional system's obvious, even glaring, limitations, and the huge benefits that come from reporting fair values. Having found Jeff's discussion both clear and persuasive, we decided to let it speak for itself. Here is what Jeff had to say: 不时的，我们读到一些就这种问题提出的新见解，通常是从不同的角度看待事物。下面是最近我们从一个读者Jeff Koch那听到的，他是一名来自堪萨斯州Concordia的注册会计师，Jeff Koch与我们分享了他对公允价值会计的看法，并鼓励我们作出我们的论点。从他与客户的经验中，Jeff Koch深深地认识到传统体制的明显局限性，甚至超明显，以及报告公允价值带来的巨大利益。发现杰夫的讨论非常清楚和有说服力，我们决定引用他自己的原话。这里是杰夫说的话："I operate a CPA firm in an area with a focus in production agriculture. Many of our clients are required to prepare or have prepared fair market value balance sheets for their lenders in connection with a renewal of their farm operating note agreements and in connection with obtaining term notes for financing equipment and land on an annual basis, fhe lenders for these agricultural businesses have long ago learned that a well-cared-for 1967John Deere 4020 tractor is fully depreciated for tax and book purposes, but still likely has a fair market value equal to or greater than its original cost. Also, these lenders understand that a piece of land purchased by a farmer in 1984 at $500 per acre is today worth four tinies that much in our area and has additional value to lend against and an economic carrying cost for the farmer far beyond its GAAP basis. Tlierefore, the financial statements tbat we prepare based on GAAP or the tax basis of accounting are meaningless, while fair value accounting has significant meaning. “我在一个重点生产农产品的地区经营会计师事务所。我们的许多客户都需要准备或已经准备，在上年基础上，提供给他们的出贷方一份与其农场操作说明协议更新相连系的公平市场价值资产负债表，并且负债表与融资设备及土地的获得注意事项有关联。这些农业商业贷款人早就知道，一个保养良好的1967年的约翰迪尔4020拖拉机为税务和订购目的全面折旧，但仍可能有一个公平市场价值等于或高于其原来的成本。此外，这些贷款人明白，在我们地区，由一个农民于1984年为每英亩500美元购买的一块土地现在值四倍以上，并有比一般公认会计原则基础高的出货附加价值以及农民经济承担成本。所以，我们基于通用会计准则或会计税基础之上的财务报表是毫无意义的，而公允价值会计具有重大意义。"Naturally, some of these clients wish to have us assist with preparing these financial statements. Basically, in order to issue a report, we have to issue meaningless financial statements based on GAAP or Other Comprehensive Basis of Accounting {such as tax basis), then provide the financial statementson the estimated current value of the assets, liabilities and equity as supplemental information. As an alternative, we have issued financial statements based nn estimated current value as a prescribed form. In both cases, we have to include disclaimers in the accountants' reports that cause lenders to questionthe information. In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.“当然，这些客户希望得到一些帮助去准备这些财务报表。基本上，为了发布一个报告，我们要发出基于通用会计准则或其他综合会计基础（如计税依据为基础）的无意义的财务报表，然后提供基于资产现值的财务报表、负债和权益作为补充信息。作为替代方案，我们已经发布基于现值的财务报表作为规定格式。在这两种情况下，我们必须包括在会计报告中不承诺而导致贷款人提问的信息。此外，在公认会计准则财务报表的信息往往导致贷款人或其他外部投资者提出问题和不必要的分析。"My peer review firm and I have often argued this issue. Our peer reviewer has said to me, 'I wish my banker would lend to me on market value.' My response was... 'If you had a smart banker, he would ! '"Therefore, I urge you to use your platform to keep up the fight and 1 wholeheartedly agree with your position! [Ihe acceptability of value-based statements] is a very important issue to those of us working with agricultural clients."“我的公司评论同行和我经常争论这个问题。我们的同行审稿员曾对我说，'我希望我的银行会基于市场价值借货给我‘。我的回答是...'如果你有一个聪明的银行家，他会的！' “因此，我恳请您用您的平台继续争取，并且我完全同意你的立场！对我们这些与农业客户合作的人们来说，[价值为基础报表的可接受性]是一个非常重要的问题，。”Compelling words, indeed. We want to make three points about them. First, we are often accused of being wildeyed academics unaware of how things work in the "real world." Tlie usual rant goes that fair values are great in theoiy but impractical and unreliable on Main Street. Any who have voiced those sentiments need to find another ax to grind. Jeff is a bona fide accountant, working on the front lines of practice, not up In an ivory tower. Yet he still comes down on tliis issue the same way we do. So much for fair values being academic pie in the sky.引人注目的话，确实。我们想对其做三点说明：首先，我们常常指责极端的学者不知道事情如何在现实世界中运作。通常言论是说公平价值理论上重要但不切实际。任何道出这种敏感问题的人都是别有用心。Jeff是一个真正的会计师，工作实践在第一线，没有成长于一个象牙塔。但他仍然是同我们具有同样的方式来对待此问题。公允价值不应该被当成天空中的学术馅饼。What we see as |eff's difference from other CPAs is that he is concerned about his clients' needs for providing useful information to lenders. iTiis is quite different from those who are obviously eager to manage tiieir own costs and risks in preparing or auditing the financial statements, instead of maximizing the benefit to tbe preparers and users attitude seems to be that the usersought to gratefully lick up the crumbs and just be happy they're getting anything out of management. What a travesty!我们认为Jeff与其他会计师不同的是，他对他的客户的需要关注，向贷款人提供有用的信息。这完全不同于那些只着急管理自己的成本和风险，急于编制或审核财务报表，而不是最大限度地造福准备者和使用者.他们的态度似乎是，用户应该感激涕零，只是很高兴他们逃脱了一点管理。真是滑稽！ Second, some will surely find merit in Jeff's words but try to constrain their impact by concluding that his clients operate in a specialized industry such that his conclusions duii't hold water elsewhere. Sure, land and farm equipment are instrumental to the production process In agriculture. While these sorts of assets may not be as material in other endeavors, we think one would be hard-pressed to find any situations where fixed assets are wholly irrelevant. Thus, his observations carry over, hands down and without compromise. Whether these assets are crucial or only moderately important, GAAP financial statements provided by any business that don't truthfully track the changes in their actual values are fictional at best and perhaps even fraudulent, because the managers and auditors know the information has no connection with reality. 其次，一些人一定会找到杰夫话的优点，但设法限制他的影响，因为他从事特殊的行业，他的结论在其它地方站不住脚。当然，土地和农业设备仪器是用在农业生产过程。虽然这种类型的资产不能作为其他工作的材料，我们认为人们很难找到任何情况下是完全不相干的固定资产。因此，他的观测可以传送、结转而且毫不妥协。无论这些资产是至关重要的，或只有轻微重要的，任何商业提供的通用会计准则做出的不能反映其真实价值变化的金融帐目都是虚构的，甚至是欺诈的，因为管理人员和审计人员了解这些信息与现实无联系。 Third, some oppose using fair values largely because doing so is a profound change in the way things have been done. Alter all, they ask, ifthe traditional model is so flawed, why has it been used for so many years? With hindsight, many things that seem perfectly reasonable at the time take on a completely different posture when viewed from tiie present. For example, Paul Bahnson toured a palace in Potsdam on a recent trip to Germany. The tour guide commented on 18th century thinking when he descrihed how hack then even the elite considered frequent hathing to be course, we now know that opinion is notliing short of harebrained, even though it enjoyed vast popularity. Likewise, we helieve that at some point in the near future people will look back at the stateof today's GAAP with all that reliance on past events and allocated costs and will first chuckle and theninvoke the words of Ralph Waldo Hmerson: "A foolish consistency is Ihe hobgohlin of little minds." 第三，一些人反对使用公允价值，主要是因为这样做要在已经做事情的方式上有深刻的变化。他们问，传统模式有这样的缺陷，但为何它被使用了这么多年？事后看来，很多事情在当时看来是完全合理的，但现在却是完全不同的状态。例如，Paul Bahnson最近访问参观一个德国的波茨坦宫殿。导游评论一个在18世纪的想法，他说当时多么可笑，就是精英都认为人有必要不是很健康。我们现在知道，认为是观点也绝不是没有不轻率的，即使它范围很广。同样，我们相信在不久的将来人们将回顾现在的通用会计准则，它的过去的事件和分配成本，会先笑起来，然后援引Ralph Waldo Hmerson的话：“一个愚蠢的一致性是小小脑袋的怪物。”As we descrihed in our previous column, much is going on that clearly shows fair value accounting is coming, it's about time, as far as we're concerned, and thanks to leff Koch for providing more evidence ahout why it's so necessary. He also makes it quite clear that stubborn resistance from the accounting establishment is irrational. It simply makes no sense to force clients to pay for GAAP financial statements that they literally hope no one will ever try to use. It looks to us like those who created and maintain this bizarre and pointless waste of time and talent are the ones who live in the ivory tower, not us, and certainly not leff and the many others out there in America's heartland. AT正如我们在以前的专栏所描述的，更多发生的事清楚地显示了公允价值会计已经到来，它需要时间，就我们而言，感谢Jeff Koch提供了更多的证据，证明它为什么如此有必要。他还使其相当明确，顽强抵抗新的会计制度的确立是不合理的。强制客户端来按字面上希望没有人会尝试使用的通用会计准则的财务帐目来支付是没有意义。目前我们看来，喜欢的是那些创造和维持这种怪异的、浪费时间和才华的、生活在象牙塔里的人们，而不是我们，更不是Jeff和在美国的中心地带的人们。看了看，比较长。给你指出个错误，后边连接错了，边上了另一篇文章。正确的应该如下：The tour guide commented on 18th century在这里让你看第17页See SPIRIT on 17Spirit FROM PAGE 16 上接16页，下面即是你文章的后边部分thinking when he descrihed howhack then even the elite consideredfrequent hathing to be course, we now know that opinionis notliing short of harebrained,even though it enjoyed vast , we helieve thatat some point in the near futurepeople will look back at the stateof today's GAAP with all that relianceon past events and allocatedcosts and will first chuckle and theninvoke the words of Ralph WaldoHmerson: "A foolish consistency isIhe hobgohlin of little minds."As we descrihed in our previouscolumn, much is going on thatclearly shows fair value accountingis coming, it's about time, as far aswe're concerned, and thanks to leffKoch for providing more evidenceahout why it's so also makes it quite clearthat stubborn resistance from theaccounting establishment is simply makes no senseto force clients to pay for GAAP financialstatements that they literallyhope no one will ever try to looks to us like those who createdand maintain this bizarre andpointless waste of time and talentare the ones who live in the ivorytower, not us, and certainly not leffand the many others out there inAmerica's heartland. AT

英语翻译毕业论文翻译原文

翻译是在准确、通顺的基础上，把一种语言信息转变成另一种语言信息的行为。下文是我为大家整理的关于毕业论文英语翻译的范文，欢迎大家阅读参考!

谈英文化妆品的翻译

摘要: 名称的翻译对于化妆品至关重要。本文旨在寻找一个汉译英文化妆品名称的好方法。作者首先介绍了翻译对品牌的重要性,接着对语言和文化关系进行了讨论,然后介绍了中英翻译的四种方法,最后进行了总结。为达到最好的翻译效果,译者应在不同的情况下使用不同的翻译方法。

关键词: 翻译品牌化妆品

品牌是由制造商或商品经营者确定的产品徽标。一个良好的品牌翻译将提升该产品的价值,它会吸引公众的眼球,激发他们的购买热情,甚至会影响一个企业的发展。为了迎合消费者,在新的市场,品牌名称应翻译得当。

根据奈达的等价翻译原理,对于真正成功的翻译而言,熟悉两种文化比掌握两种语言更重要(杨朝燕,2001:45)。广告业的大师黄�先生也曾说过:“作为业内人士,我们的工作是要富有创造性的翻译。”(周兆祥,2000:55)因此,在翻译品牌名称时,译者不仅要知道英文单词的字面意思,而且要理解它的文化内涵。这样翻译时才能够正确理解英文品牌的含义,解决文化冲突,吸引消费者。我以外国品牌化妆品为例,讨论翻译的方法。

1.影响英文化妆品品牌翻译的因素

品牌与文化就像是两个彼此密切相关的亲密朋友,哪里有文化,哪里就会有品牌。品牌实际上是一座搭在两个不同的国家之间连接两种不同文化的桥梁。一般来说,文化包括社会意识形态、审美标准、价值观、认知等。随着全球化的发展,国际贸易市场的不断扩大,越来越多的外国化妆品已敲开了中国市场的大门,品牌的翻译变得非常重要。

社会意识形态和价值观念对品牌的翻译起着重要的作用。社会意识形态会限制品牌的文化内涵。虽然全球化程度越来越高,但西方和中国仍然存在着一些分歧。例如,在西方,人们更加注重个人主义。他们更喜欢使用人名、地名或《圣经》中的词汇来命名一个品牌。但在中国,社会意识形态和价值观念不同于西方国家的,人们更加重视集体主义。

价值观是指一个人对周围的客观事物的意义、重要性的总评价和总看法。价值给予品牌独特的文化内涵。在古代,中国基本上是一个农业国,寻求统一的概念,而西方则充斥着价值膨胀和冒险精神。举个例子:“安娜苏”,这个是一个国外化妆品品牌,也是它创始人的名字。这就是一个对个人主义价值观很好的解释。

认知是指人认识外界事物的过程。审美标准是指衡量、评价对象审美价值的相对固定的尺度。为了刺激消费者的购买欲望的产品,译者必须认真翻译品牌,才能使翻译的化妆品满足不同消费者不同的认知和审美心理。例如,大多数人可能听说过著名的香水“Poison”,这个是迪奥公司在1985年专门为西部妇女设计生产的,以满足她们对神秘事物的好奇和对冒险精神的追求。该产品在西方市场销量极好,“神秘和令人难忘的”是西方女性消费者对该产品的共同感受。但是在东方,女性往往更温柔、安静,它被翻译成“百爱神”而不是“毒药”,说明译者选择了适应其民族特点和文化价值的语言。总之,在翻译前译者应该先了解中国和西方国家之间的文化差异,以便在全球市场上更好地翻译。

2.翻译方法

品牌名称的翻译是一个转换和再造的过程。追求同等价值的信息是成功翻译的关键因素。

音译

音译是指根据其目的语发音用近似发音的汉字进行翻译。以“Maybelline”为例,中国将它翻译成“美宝莲”。每一个字都有特别的含义,“美”是指它将会让使用它的女性变得美丽动人;而“莲”是指莲花,表明这个美容效果会使消费者像一个美丽的莲花自然清爽。这些都表明它的功能是让消费者比以前更漂亮。

“Clean&Clear”也是一个很好的例子。如果该品牌被翻译成“干净清透”,它就会失去翻译之美。该品牌被翻译成“可伶可俐”,与品牌原名一样使用了头韵的修辞手法,也有一个类似的原始发音。同时人们将永远清楚这个品牌的目标消费者是可爱的年轻女孩。

“Dove”的本义是鸽子,在国外这是一个温柔和可爱的象征。但在中国,鸽子只是一种鸟类。作为皮肤美容品,如果翻译为“鸽子”,很难被公众接受。因此,在中国它被翻译成“多芬”,意味着更多的芬芳。

还有更多的例子:“EsteeLauder”被翻译成“雅诗兰黛”,“SISTEIN”翻译是翻译成“希斯汀”,“Elizabeth Arden”被翻译成“伊丽莎白・雅顿”等。

意译

意译是指根据原品牌的内涵来翻译,有利于消费者记住该品牌。相比较音译,意译更加尊重不同国家的文化和美学价值。例如,化妆品“BIOCEAN”被翻译成“碧欧泉”。“BIO”是指“生物”,“OCEAN”的意思是“大海”,将海洋生命之美延伸至自然之美,但如果使用音译,将会翻译成“比奥希昂”,显得烦琐和不雅,而“碧欧泉”则避免了这些缺陷。

“Uriage”是一个化妆品的名称,也是阿尔卑斯山中一个温泉的名字,那里的温泉专门用于治疗皮肤问题。作为一个化妆品品牌,“依泉”是一个好的翻译。翻译品牌的同时也展示了该品牌的组成成分和产品功用。

创造性翻译

创造性翻译认为音译和意译都有一部分缺陷,为了达到音、义的完美结合,译者创建另一个单词或词组来充分展示产品的功能。让我们以“Plantesystem”为例。这个品牌是由法国最大的医疗化妆品厂生产的。它的中文意思是“植物系统”。但译者翻译成“欧萃碧”。这种转换不仅使消费者感觉良好,而且强调这是一个来自欧洲以植物为原料的化妆品。

不译

不译即不进行翻译,只是使用原来的名称。根据中华人民共和国商标法,汉字、少数民族语言、外来词和字母可以作为商标注册。随着中国市场的迅速扩展,越来越多的外国化妆品厂商在中国直接注册商标品牌。这样既可以节省翻译费用,又确保了该品牌的异国情调。“VOV”、“HR”、“DHC”这些都是典型的例子。

3.结语

由于社会意识形态、价值观念、认知在中国和西方的审美标准的差异,翻译必须尊重不同的文化背景,并保留其民族特色和品牌的魅力,使原来的语言承担所有的信息和功能。一个成功的品牌翻译,能给消费者深刻印象,而失败的翻译,会令消费者失去兴趣。为了更好地表明外国化妆品的魅力,译者应该寻求最佳的方式来翻译品牌。如果我们将市场比喻成一场战争,成功的品牌名称就像一面旗帜永不落。如果一家公司想打开国外市场,就必须打动消费者。因此,品牌名称的翻译是非常重要的。

参考文献:

[1]包惠南.文化语境与语言翻译[M].北京:中国对外翻译出版公司,2001.

[2]冯庆华.实用翻译教程[M].上海:上海外语教育出版社,2002.

[3]杨朝燕.跨文化广告传播与商标翻译[J].山东师大外国语学院学报,2001,(4).

[4]周兆祥.翻译与人生[M].中国对外翻译出版公司,2000.

浅析英汉语言文化差异及其翻译

【摘要】把汉语译成英语或把英语译成汉语是一种语言活动，它既涉及汉英两种语言本身的知识，也涉及多方面的文化背景知识。这就需要译者对汉英两种语言的特点、差异及各方面的文化知识有较全面的了解，在充分理解的基础上才能表达完整，翻译出的作品才会忠实于原作。

【关键词】汉语;英语;文化差异;理解与翻译

英语和汉语是两种完全不同的语言，其思维方式和表达习惯可以说是千差万别，不了解这些差别，翻译出的作品肯定会洋相百出、词不达意。因此，要想处理好翻译过程中的难题，关键是要了解汉语与英语的区异。一般来说，所涉及到的汉英语言差异主要表现在以下几个方面：

一、英语语法结构严谨，汉语遣词造句形式灵活

我国著名语言学家王力先生曾经说过：“就句子的结构而言，西洋语言是法治的，中国语言是人治的。”汉语和英语的习惯用法不同。汉语中某一说法本来是很清楚的，谁也不会误解，但如果生搬硬套，逐字译成英语，就很可能词不达意，甚至还会引起误解，闹出笑话，或铸成大错。为了避免这种情况发生，就必须在译文中增补适当的词，把原文中暗含的意思明确地表达出来。例如：

原文：好好学习，天天向上。

如果想当然地翻译成：“Good good study, day day up.”就要贻笑大方了，因为“好好学习，天天向上”是典型的中文表达，直接翻译成英文不符合英文语法。正确的翻译应该是：Work hard and make progress everyday.

另外，汉语中的典故、谚语等，汉语读者熟悉，一看就明白，但是英语读者就不见得能懂，因此翻译时就得适当地添加一些注释性的词语。例如：

“班门弄斧”可译成 This is like showing off one’s proficiency with the axe before Lu Ban，the master carpenter。

在这个例子中，如果不在译文中加上the master carpenter而只译作Lu Ban, 不知道典故的外国读者就会感到茫然，不知道Lu Ban是何许人，因而也就无法理解本句子内在含义。

二、英语句子如参天大树枝叶横生，汉语句子似万顷碧波层层推进

由于英语是“法治”的语言，只要结构上没有出现错误，许多意思往往可以放在一个长句中表达;汉语则正好相反，由于是“人治”，语义通过字词直接表达，不同的意思往往通过不同的短句表达出来。例如：

原文：In the doorway lay at least twelve umbrellas of all sizes and colors.

译文：门口放着一堆雨伞，少说有十二把，五颜六色，大小不一。

如果把这个句子译成“门口放着至少有十二把五颜六色大小不一的雨伞”，译文一听就是翻译腔调，语言色彩大打折扣。

英语句子不仅可以在简单句中使用很长的修饰语使句子变长，同时也可以用从句使句子变复杂。例如：

原文：Can you answer a question which I want to ask and which is puzzling me for a long time?

译文：有一个问题困扰我好长时间了，想请教你，你能回答吗?

汉语用三个分句表达原文的意思，显然效果很好，如果译成：你能回答一个长时间困扰着我使我想问你的问题吗?不仅效果不好，而且显得绕嘴。

三、英语中被动式居多，汉语中主动式居多

我们知道，在汉语中被动式使用较少，我们叙述一种行为的时候常采用主动式。而英语则不然，大量的及物动词可以用被动式，不少相当于及物动词的短语也可以用被动式。例如：

(1)English is spoken here. 这儿讲英语。

(2)It is hoped that you will have a chance to visit China. 欢迎你有机会来中国访问。

汉语的被动句子，从结构上来说大体可分为两大类：一类带有表达被动意义的标记，如“被”、“受”、“遭”、“给”、“挨”等;另一类则不带这种标记。普通而常见的是后一类。但不论哪一类，译成英语时基本上都可运用被动语态。例如：

(1)他被选为学生会主席。He was elected Chairman of the Students’Union.

(2)这个问题正在研究。The problem is now bEing studied.

但必须注意的是，并不是所有带被动标记的句子都一定要译成英语的被动式。比如“老太太被风吹病了”，若译成“The old lady was blown sick by the wind” 就成了中国式的英语了，而只有译成“The old lady fell ill because of the draught.”才符合英语表达习惯。

四、思维习惯差异

不同文化的人，生活习惯和思维方式都有很多不同，翻译时也必须作等值意义转换。如：英语民族的人见面时喜欢谈天气，说“Lovely weather，isn’tit”之类的话，根据英美人的习惯，这无非是一句最方便、最不得罪人的见面语。而在我国, 自古就“民以食为天”,人们见面时爱说“吃了吗?”在多数情况下，说话人并不十分关心别人是不是吃饭了，而只是一种招呼罢了。中国人听到这些问话也只是回答说“吃了”或“没吃呐”，实际上是个应酬。这样的对话如果译成英文只说“A：How do you do? B：How do you do?”或“A：Hi! B：Hi!” 就行了。如果将A的问话改译成“Have you had you meal?”如果被问者B是英语民族的人，他心理上首先的反应是：“Yes, I have.”或 “No, l haven't”或“Do you mean to invite me to dinner?”由于这种文化上的差异，汉语中许多围绕“吃饭”问题所形成的词语，在英语中就很难找到字面对应的表达法，对于“饭桶”、“吃不开”、“吃不了兜着走”等这一系列说法只好分别意译为“good- for-nothing”，“be unpopular”，“land oneself in serious trouble”，等才能基本如实传达原文的含义。

五、物指联想差异

同一客观事物，在不同的文化里可能包含不同的价值，引起不同的联想，具有不同的内涵。动物比喻(Animal Metaphors)在汉英两种语言中均有广泛的使用。然而，由于文化背景、思维方式的不同，人们对动物比喻的正确理解和翻译存有障碍。从翻译的角度总体说来，动物比喻可以分为两大类，一类是：译语与原语存在对应的关系，翻译时可采用同值、近值互借法，以再现原语形象。例如：

(1)He is as sly as a fox. 他狡猾得像个狐狸。

(2)A wolf in sheep’s clothing 披着羊皮的狼

另一类是：同一动物形象在原语和译语中的语用意义相去甚远。因此，在翻译过程中就出现了动物形象名称的转换。这种动物形象的转换可以是一种动物形象转换为另一种动物形象, 也可以是一种动物形象转换成人的形象，例如：

(1)Talk horse.吹牛。(horse译为“牛”)

(2)Black sheep.害群之马。(sheep译为“马”)

(3)Every dog has his day. 凡人皆有得意日。(dog 译成“人”)

翻译过程中出现的这种动物形象的喻体转换丰富了动物成语的内涵，同时，它作为一种重要的修辞手法，创造出生动、鲜明的形象，能产生良好的艺术效果。

为使译文读者得到和原文读者基本相同的文化信息，在翻译中遇到两种文化差异特别大时，用直译无法使译文传达信息，译者就要在充分理解原文的基础上在译文文化中寻找对应的表达方式，做出各种必要的转换，进行意译。

【参考文献】

[1]张道真2002《张道真英语语法》商务印书馆

[2]范仲英 1994 《实用翻译教程》外语教学与研究出版社

[3]喻家楼 1991 《汉语成语英译词典》中国科学技术大学出版社

把重复率非常高的段落，用在线翻译，翻译成小语种，比如法语、俄语、西班牙语等等，然后再翻译回来，你会发现，整句话会给人耳目一新的感觉！北京译顶科技做的不错，可以联系他们一下你可以统一去知道了解下

如何毕业论文翻译成英文翻译

参考操作：1、百度浏览器搜索“迅捷在线翻译”工具，在工具中有“文档翻译”功能可以操作；2、工具首页点击“文档翻译”进入待翻译界面；3、点击“上传文档”，将需要翻译的文件上传；4、根据需要设置翻译选项参数；5、点击“开始翻译”按钮，等待翻译；6、翻译完成后，下载可以使用。

附图：

论文（Paper）或：dissertation（论文）或：thesis（论文）经常说的：）~Englishdissertation(英语论文)Graduationthesis(毕业论文)