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山居杂颂的翻译篇二
《我的翻译(一)》
翻译论文（一）
——TRUE LOVE,NO EXEPECTING真爱，零期待
一、原文：
I once had a friend who grew to be very close to me. Once when we were sitting at the edge of a swimming pool, she filled the palm of her hand with a little water and held it before me, and said this:“You see this water carefully contained on my hand? It symbolizes Love. As long as you keep your hand caringly open and allow it to remain there, it will always be there. However, if you attempt to close your fingers around it and try to posses it, it will spill through the first cracks it finds. This is the greatest mistake that people do when they meet love… They try to posses it, they demand, they expect… and just like the water spillin out of your hand, Love will retrieve from you.”
For love is meant to be free, you cannot change its nature.
If you have people you love, allow them to be free beings. Give and don't expect. Advise, but don't order. Ask, but never demand. It might sound simple, but it is a lesson that may take a lifetime to truly practice. It is the secret to true Love. To truly practice it, you must sincerely feelno expectations from those who you love, and yet an unconditional caring.
二、我翻译的译文如下：
“我曾有个同我一起长大的挚友。有一回，我们坐在游泳池边，她把手放在我眼前，手里捧着一点水，她说：你仔细观察了我手中的水吗？他象征着爱。只要你小心地摊开你的手，让它在你的手里，它就永远都在那儿。然而，如果你试着握住它，它会从指缝中流走。这就是在爱情中的人最容易犯的错误„„他们执着于这份爱情，他们要求、索取„„恰是这从手中流走的水一样，爱将离你而去。 因为爱象征着自由，你不能去改变它的本质。
倘若你有爱人，给他足够的空间。记住付出而不要索取；建议而不要命令；请求而不要要求。这些看似简单，但却可能是需要花一生来亲身践行的。这就是真爱的秘密。为了亲身践行，你必须对你的爱人无所要求，并无条件的付出。”
三、参考译文如下：
我曾有个朋友，我们的关系很亲密。有一次我们坐在游泳池边上，她在手掌里盛了点儿水，捧在我面前，说:你仔细看我手上这水了吗？那代表爱。只要你充满关爱地弯曲着你的手指，并允许它保持在那儿，它会永远在那儿。但是，如果你试图把你的手指在它周围合起并试图占有它，它会通过它找到的缝溢出去。这是人们当他们遇到爱时犯的最大的错误„他们试图占有它，他们要求，他们期待，那样就像溢出你的手掌的水一样，爱会从你身边撤退。
因为爱意味着自由随意,你不能改变它的本性。
如果你有爱的人，允许他们自由随意的存在。给予而不指望；建议而不命令；请求而不要求；可能听起来简单，但这需要一辈子去实践。这就是真爱的秘诀。真正去实践它，你必须对那些你爱的人没有期望，并给予无条件的关爱。
四、同参考译文做了仔细的对比之后，发现自己翻译的译文有很过不足的地方：
1、“I once had a friend who grew to be very close to me. ”中的“grew ”误以为是“长大”的意思，所以就翻译成了“一起长大的挚友”了，不免造成了笑话。 2、“she filled the palm of her hand with a little water and held it before me”中的“fill”以及“hold”参考译文中分别翻译成了“盛”和“捧”，而我翻译成了“捧”和“放”，很明显，后面的“放”字就翻译得不够到位了。 3、“As long as you keep your hand caringly open and allow it to remain there,”中的“caringly”，“关爱地”却翻译成“小心地”；另外，可以想象，倘若keep your hand open直译成摊开手的话，那么可能是五指绷直着张开，就不足以盛起水了，所以参考译文中翻译成了弯曲着手指，这样就更符合逻辑了。
4、“they demand, they expect”中的“except”我按照后面的“Give and don't expect”而猜测这里可能是“索取”，但后来经过一番的推敲，觉得索取又过于强硬，翻译成期待其实也是一种要求，只是没有口头提出，相对于索取，态度明显偏柔性，对于女性来说还是比较合适的。
5、“It is the secret to true Love. ”中的“secret”不应该直译为秘密，而应该是意译为“秘诀”更为贴切文意。
五、虽然是参考译文，但毕竟还只是供大家参考的。我们应该拿出足够的信心及勇气对我们认为有必要反复斟酌推敲的地方大胆地提出疑问，并给足自己的
独到见解。一下就是我对此篇文章的一些部分提出的见解：
1、“if you attempt to close your fingers around it and try to posses it, it will spill through the first cracks it finds.” 参照译文为“如果你试图把你的手指在它周围合起并试图占有它，它会通过它找到的缝溢出去。”觉得参照译文的翻译过于累赘了，我觉得可以将“手指在它周围合起并试图占有它”直接翻译成“握起手并想占有它”。而“它会通过它找到的缝溢出去”翻译成“它会从指缝中流走”这样可能更简洁明了。
2、“when they meet love”中的“they”到底是遇到爱的人还是处在爱中的人呢？从后面可以知道，作者本身也认为这个爱情的秘诀是需要一辈子来实践的，所以我觉得这里不应该直译，而应该翻译成处在恋爱中的人，单单所遇到爱还不足以说明两个人的关系，可能是暗恋，这也是爱呀！
3、“allow them to be free beings”译文翻译成“允许他们自由随意的存在”，我觉得多多少少有些拗口，特别是存在这个词，似乎是形容物体，显得过于苍白无力，毫无生气。我觉得还是意译为“给他足够的空间”比较好些。
4、“ It might sound simple”译文是“可能听起来简单”，但按照中国人的说话习惯，一般都说成“看起来简单，做起来难”。
5、“Love will retrieve from you.”我觉得翻译成“爱将离你而去”或者是“爱会从你身边撤退”都可以，都用了拟人的手法，都很形象。 六、心得总结：
本文主要讲了一个爱情的法则和秘诀，它大概的主旨在：劝诫在恋爱中的人们应该对爱人零期待。如果真爱对方，多点给予，少点索取；多点包容，少点要求。这就是真爱的秘诀。我觉得只有真正明白的文章中所传达的这个爱情真谛，才能将这篇文章翻译好！
山居杂颂的翻译篇三
《翻译的定义》
翻译的定义
英国《牛津英语词典》给translate下的定义是：to turn from one language into another (从一种语言转换成另一种语言)；
美国《新编韦氏国际词典（第三版）》给translate下的定义：to turn into one’s own or another language （转换成本族语或另一种语言）。
我国《辞海》和《汉语大词典》给翻译下的定义：“把一种语言文字的意义用另一种语言文字表达出来。”
刘宓庆在他的《现代翻译理论》一书中，将“语际意义”概括为六种：概念（主题）意义、语境意义、形式意义、风格意义、形象意义、文化意义。
美国翻译理论家奈达在给翻译所下的定义中，把翻译中的“意义”概括成“语义”和“文体”，他说：Translating consists in reproducing in the receptor language the equivalent of the source- language message, first in terms of meaning and secondly in terms of style.（所谓翻译，是指在译语中用最切近而又自然的对等语再现源语的信息，首先在语义上，其次是文体上。）
张今：“翻译是两个语言社会之间的交际过程和交际工具，它的目的是促进本语言社会的政治、经济和（或）文化进步，它的任务是要把原作中包含的现实世界的逻辑映象或艺术映象，完好无损地从一种语言移注到另一种语言中去。”
季羡林在谈到翻译对中国文化的重要意义时，提出了一个十分精辟的观点。他说文化（文明）的发展可以分为五个阶段：诞生、成长、繁荣、衰竭、消逝。这是一个普遍规律，任何文化都不能永存。然而，中华文化似乎是个例外。五千年来，虽然经理了不少波折，走过了不少坎坷的道路，但是中华文化却一直没有消逝。原因何在呢？他的答复是：“倘若拿河流来作比，中华文化这一条长河，有水满的时候，也有水少的时候，但却从未枯竭。原因就是有新水注入。注入的次数大大小小是颇多的。最大的有两次，一次是从印度来的水，一次是从西方来的水。而这两次的大注入依靠的都是翻译。中华文化之所以能常葆青春，万应灵药就是翻译。翻译之为用大矣哉！”
综合各家之言，我们尝试给翻译下这样一个定义：翻译是把一种语言（或语言变体）表达的意义用另一种语言（或语言变体）传达出来，以达到沟通思想情感、传播文化知识、促进社会文明，特别是推动译语文化兴旺昌盛的目的。
翻译的分类：
首先，就所涉及的语言而论，翻译大体上可以分为语内翻译(intralingual translation)和语际翻译(interlingual translation)两大类； 第二，就其活动方式而言，翻译可分为口译(interpretation)和笔译(translation)两类；
第三，就翻译材料的文体而言，翻译可分为应用文体、科技文体、论述文体、新闻文体和艺术文体五大类；
第四，就处理方式而言，翻译可分为全译、节译、摘译、编译和译述等类。
山居杂颂的翻译篇四
《《中国翻译》最新发布的中译英词汇》
《中国翻译》最新发布的中译英词汇
加强农业基础地位 strengthen the position of agriculture as the foundation of the economy 形成城乡经济社会发展一体化新格局 make progress in integrating economic and social development in urban and rural areas
促进农业科技进步 promote advances in agriculture-related science and technology
增强农业综合生产能力 improve overall agricultural production capacity
壮大县域经济 expand county economies
多渠道转移农民就业 create more jobs for rural surplus labor force
提高扶贫开发水平 make poverty reduction more effective through development
改革集体林权制度 reform the system of collective forest use rights
坚持农村基本经营制度 uphold the basic system for the rural economy
发展适度规模经营 develop appropriately scaled operations
农民专业合作组织 specialized farmers’cooperatives
支持农业产业化经营和龙头企业发展 support the industrialization of agriculture and the development of leading agribusinesses
把建设资源节约型、环境友好型社会放在工业化、现代化发展战略的突出位置，落实到每个单位、每个家庭 give prominence to building a resource-conserving, environment-friendly society in our strategy for industrialization and modernization and make every organization and family to act accordingly
开发和推广节约、替代、循环利用的先进适用技术 develop and extend advanced and appropriate technologies for conserving, substituting and recycling energy and resources 发展环保产业 develop environmental conservation industries
促进生态修复 promote restoration of the ecosystems
优化国土开发格局 improve land development program
实现基本公共服务均等化 ensure equal access to basic public services
西部大开发 large-scale development of western China/China’s western development
促进中部地区崛起 boost the development of the central region
突破行政区划界限，形成若干带动力强、联系紧密的经济圈和经济带 Break administrative divisions to form a number of close-knit economic rims and belts that will boost the development of the surrounding areas
帮助资源枯竭地区实现经济转型 help transform the economies of areas where natural resources are exhausted
增强综合承载能力 increase the overall carrying capacity of cities
以特大城市为依托，形成辐射作用大的城市群，培育新的经济增长极 form city clusters with mega-cities as the core so that they can boost development in surrounding areas and become new poles of economic growth
坚持平等保护物权 ensure equal protection of property rights
深化国有企业公司制股份制改革 deepen the reform to introduce the corporate and shareholding systems in SOEs
增强国有经济活力、控制力、影响力 enhance the dynamism, leverage and influence of the state sector of the economy
国有资本经营预算制度 budget system for managing state capital
发展多种形式的集体经济、合作经济 develop collective and cooperative economic operations in diverse forms
个体、私营经济 self-employed and other private businesses/private economy
以现代产权制度为基础，发展混合所有制经济 develop the economic sector of mixed ownership based on the modern system of property rights
共同建设、共同享有的原则 the principle of all the people building a harmonious ...and enjoy its benefits
着力解决人民最关心、最直接、最现实的利益问题 spare no effort to solve most practical problems of the utmost and immediate concern to the people
形成全体人民各尽其能、各得其所而又和谐相处的局面 cultivate/foster an environment in which all people do their best, are content with their lives/enjoy what they do and live together in harmony
提高改革决策的科学性，增强改革措施的协调性 make decision-making more scientific and measures of reform better coordinated
全面提高开放水平 improve the work of opening-up
把改善人民生活作为正确处理改革发展稳定关系的结合点 We need to improve...as we endeavor to balance...
全面把握科学发展观的科学内涵和精神实质
fully appreciate/understand the essence of the Scientific Outlook on Development
把全社会的发展积极性引导到科学发展上来 guide the whole society in pursuing development in a scientific way
把握经济社会发展趋势和规律 follow the trend and the law of economic and social development
坚持中国特色社会主义经济建设、政治建设、文化建设、社会建设的基本目标和基本政策构成的基本纲领
uphold the basic program consisting of the basic objectives and policies for economic, political, cultural and social progress under socialism with Chinese characteristics
区域协调互动发展机制 a mechanism for promoting balanced and interactive development among regions
主体功能区 development priority zones
法治政府建设 enhance law-based government administration
社会主义核心价值体系深入人心 Core socialist values are winning the hearts and minds of the people.
弘扬良好思想道德风尚 promote moral integrity
建设生态文明 promote a conservation culture
生态文明观念在全社会牢固树立 To foster public awareness of conservation culture
具有更高文明素质和精神追求 Raise ethical standards and have higher/lofty aspiration
对外更加开放、更加具有亲和力 be more open and friendly to the outside world
为全面建成惠及十几亿人口的更高水平的小康社会打下更加牢固的基础 Strengthen the foundation for building a well-off society of a higher level in all respects to the benefit of over one billion people
建设创新型国家 make China an innovative nation
国家中长期科学和技术发展规划纲要 Outline of the National Program for Long- and Medium-Term Scientific and Technological Development
突破制约经济社会发展的关键技术 make breakthroughs in key technologies vital to China,s economic and social development
支持前沿技术研究、社会公益性技术研究 support research in frontier technology and in technology for public welfare
建立以企业为主体、市场为导向、产学研相结合的技术创新体系 establish a market-oriented system for technological innovation, in which enterprises play the leading role and which combines the efforts of enterprises, universities and research institutes
引导和支持创新要素向企业集聚 guide and support the pooling of factors of innovation into enterprises
科技成果产业化 the application of scientific and technological achievements in production
培养造就世界一流科学家和科技领军人才 train / bring up world-class scientists and leaders in scientific and technological research
使创新智慧竞相迸发、创新人才大量涌现 inspire creativity and bring forth large numbers of innovative personnel
推进信息化与工业化融合 promote IT-based industrialization
具有国际竞争力的大企业集团 internationally competitive conglomerates
稳定地走上了富裕安康的广阔道路 move steadily toward prosperity and happiness
不断探索和回答什么是社会主义、怎样建设社会主义，建设什么样的党、怎样建设党，实现什么样的发展、怎样发展等重大理论和实际问题
constantly seek answers to major theoretical and practical questions such as what socialism is and how to build it, what kind of party we must build and how to build it, and what kind of development China should achieve and how to achieve it
党的基本理论、基本路线、基本纲领、基本经验 Party,s basic theory, line, program and experience
社会主义和马克思主义在中国大地上焕发出勃勃生机 Socialism and Marxism have shown vigor and vitality in China.
大踏步赶上时代前进潮流 catch up with the trend of the times in big strides
符合党心民心 accord with/echo the aspirations of the Party members and the people
尊重人民首创精神 respect the people,s initiative/pioneering drive/creativity
提高全民族文明素质 to improve the educational and ethical standards of the whole nation
开辟了中国特色社会主义道路 blaze a trail of socialism with Chinese characteristics open a path of...
形成了中国特色社会主义理论体系 theoretical system of Chinese socialism
建设富强民主文明和谐的社会主义现代化国家 make China a prosperous, strong, democratic, culturally developed and harmonious modern socialist country
实践永无止境 Practice knows no bound.
勇于变革、勇于创新 make bold changes and innovations
不为任何风险所惧，不被任何干扰所惑 fear no risks and never be confused by any interference
使中国特色社会主义道路越走越宽广 broaden our path of socialism with Chinese characteristics
让当代中国马克思主义放射更加灿烂的真理光芒 Let the truth of Marxism of contemporary China shine more brilliantly.
马克思主义关于发展的世界观和方法论的集中体现 a concentrated expression of the Marxist world outlook and methodology with regard to development
同……一脉相承 in the same line as...
立足社会主义初级阶段基本国情 fully recognize the basic reality that China is in the primary stage of socialism
粗放性增长方式 the extensive mode of growth/inefficient model of growth
改革攻坚 further reform in difficult areas
统筹兼顾各方面利益 accommodate the interests of all parties
农业基础薄弱的局面尚未改变 The foundation of agriculture remains weak
思想活动的独立性、选择性、多变性、差异性明显增强 become more independent, selective, changeable and diverse in thinking
社会结构、社会组织形式、社会利益格局 the structure of society, the way society is organized and interests of different social groups/and the mix of social interests
山居杂颂的翻译篇五
《外文翻译》
Reasons and countermeasures of listed companies ' financial fraud Pick to: financial fraud accompanied by China's reform and opening process and continuous development, bring social harm is more and more apparent, whether to financial fraud effective management by the people's widespread concern. On the listed company's financial fraud concepts and methods were summarized, from the interest drive, corporate governance, accounting personnel occupation moral standards, accounting and auditing system, in-depth analysis of the causes of financial fraud, and in view of the above reasons put forward the corresponding control measures Key words: financial fraud; reasons; control countermeasures; listed company
Introduction
Since the beginning of Enron in late 2001, cases of financial fraud in listed companies at home and abroad frequently burst out. In early 2006, the Shanghai national accounting Institute Research Center for financial fraud (snaiFFRC) disclosed to "kelong" headed by the "2005 top ten most fraudulent financial companies of the listed companies" means is more amazing the financial fraud of "smart". Self, circulating trading, trading of yin and Yang, the packing channels, always accounting errors, large bath, mergers and acquisitions, restructuring, concealed stocks, the report cash traps, this is a top ten listing companies financial fraud trick.
One, the concept of financial fraud and way
Financial fraud is the subject of false financial information processing in accounting and reporting process, to obtain undue economic interests, used deceptive means to intentionally lied about the importance and financial facts of violations of laws and substantive violations. Financial fraud has four characteristics: unlawful, intentional sexuality, danger, and concealment. Specific means of financial fraud can be said to be endless, but the core is intact. Income fraud including fictitious earnings and revenue across periods; cost of fraud including cross-phase meter cost less and adjustment costs as well as costs of capital; corrupt cash fraud, should be the project assets, such as fraud, less provision for impairment; liabilities are generally less-total liabilities of fraud. Financial fraud means basically has the following several aspects:
1. the use of improper accounting policies and accounting fraud. Management typically use intertemporal amortization class accounts for many share, share more, less or less cost to adjust profit. (1) the selection of inappropriate borrowing costs accounting method. In practice, many listed company through misuse of borrowing costs accounting, in build a project completed and not the final. (2) improper selection of equity investment accounting methods. Principles of enterprise accounting regulations: investment enterprises of joint control or significant influence, should adopt equity method; instead, it uses the cost method.But many companies use, when the investee company profit, should not use the equity method investment using the equity method of accounting; when the investee company loss, the equity method to the cost method . (3) improper selection of merging policy. (4) the improper selection of depreciation method. Extended depreciation, by accelerating method is changed into the straight line method, in
practice it is often seen. (5) the improper selection of income, cost confirmation method. Advance or delay the confirmation of income or expense is also listed companies generally adopt cheating. (6) the improper selection of the impairment provision method.
2. use of enterprise internal control system defects and the weak link of fraud. As the cashier personnel use enterprise blank check, financial dedicated seal, legal person seal does not separate keeping malpractice, privately issued checks, misappropriation of public funds. Cozy with his duties incompatible staff collude with a fraud.
3.related party transaction fraud. The related party transaction fraud, refers to the management using the related party transaction to hide losses, fictitious profits, and not in the statements and notes in accordance with the provisions as appropriate, full disclosure, the resulting information will have on the users of financial statements misleading a fraud method. Typically, Chinese listed companies using the purchase and sale of related fraud, fraud, entrusted with the operation of funds
embezzlement, fraud and other four kinds of cost sharing related transactions by way of fictitious profit.
4. the assets of fraud. Asset restructuring, mergers and acquisitions, debt restructuring, asset
replacement form, occurring between the related parties. Assets reorganization of corrupt corrupt corrupt major mergers and acquisitions and debt restructuring in two ways.
5. cover up fraud transaction or fact. Hide transaction or fact of fraud is through the use of
accounting statements to hide transactions of listed companies or the truth, or has not been fully disclosed in the notes to the report deals truth an fraud methods.
Second, the causes of listed companies ' financial malpractice Listed companies ' financial malpractice caused several of the following reasons:
1. financial return far greater than the cost of fraud. To meet listing standards at some companies desperate to find ways to make financial fraud, and fraud, to meet the policy requirements. In addition, because the share price is times the income and earnings per share, and high stock market price/earnings ratio of deformity in China, so the main purpose of listed company's financial fraud is false profits. False profits of $ 1, the circulation market value of listed companies will increase 10 times times times. Relative to the fraud fraud income, cost is too low, from a certain extent, it is too low a fraud cost contributed some fraud.
2. corporate governance structure is not perfect. Corporate governance structure is in fact about between owners, the Board of Directors and senior executive officers rights assigned and the arrangement of a system of checks and balances, the reality in China, led directly to the equity structure of listed companies malformations include the general meeting of shareholders, Board of Directors, Board of supervisors, which distort the relationship between corporate governance structure of checks and balances, which has provided an opportunity for financial fraud in listed companies. This is mainly manifested in the following aspects: (1) the ownership structure is not reasonable. As of the second half of 2006, the Shanghai and Shenzhen stock market, shares of over
50 listed companies only 185, largest shareholder holding ratio of no more than 25 and only 219, 60~70 listed companies have invaded and occupied by large shareholders of listed company's funds. In the case of high concentration of ownership, possibilities of treatment failure of listed companies increased, listed companies, the greater possibility of financial fraud. (2) the independence of the Board is not strong, internal control is a serious problem. China listed company Director served as Senior Manager of the phenomenon is more prevalent, Director serves as the Senior Manager (internal control) more than 50 per cent of the sample company 32, more than 30 per cent of a sample of 65 companies. In this case, the operation of the Board is usually "Insider" or shareholder control, rather than based on the collective interest. This has led to the phenomenon of frequent corporate financial fraud. (3) the Supervisory Board weakening the oversight function, financial report difficulty in discharging its oversight functions. Based on analysis of listed company financial reporting fraud, Board of supervisors system in suppression of financial fraud in China did not play a role of Directors and managers of monitoring. Listed companies are required by law to set up a supervisory board, Board of supervisors actually are in a very awkward position, lower right or upper right of vulnerable rights of supervision or stronger right.
3. accounting staff lack of professional ethics. Finance and accounting personnel who are directly involved in financial fraud, from the macro perspective, is mainly long term and not enough on accounting ethics education, lack of accounting professional standards; micro-perspective, strong sense of company accountants law, in order to meet company leaders of unhealthy psychological, thus violating the ethics of being practical and realistic, objective and fair. In addition, individuals driven by economic interests, has also led to some accountants deliberately forged, altered, hiding and destroyed the accounting information, taking advantage of his position of financial fraud.
4. accounting and audit system is not sound. In recent years, although China is making a lot of accounting and auditing legislation, but from the practical point of view are not perfect and sound. Poor operability of some provisions, resulting in accounting fraud an opportunity. New accounting law "legal responsibility" chapter referred to "serious", "criminal", "significant losses" are not quantified, has no specific explanation. 2006 implementation of new accounting standards, provided more accounting options for management, which provides management with more profit opportunities. In addition, lack of punishment measures, social supervision is not strong, quality performance evaluation of accounting does not work, no ability to detect fraud, also can lead to occurrence of listed companies ' financial malpractice.
Third, the governance of listed companies’financial fraud countermeasures
1. coordinating the relationship between benefits and costs of financial fraud. We should increase the penalties for financial fraud, financial fraud costs more than it gains, so you can basically stop financial fraud. At the same time, in charge of financial malpractice should bear unlimited joint and several financial responsibility, which can to a large extent, inhibit their impulses of illegal counterfeiting. For those who dare to report the accounting officer shall provide ample rewards, so that its behavior is greater than the loss of income to report financial fraud. In this way, financial malpractice liability and they will take the initiative to give up the idea of financial fraud.
2. perfect the corporate governance structure. Improve the internal governance structure of the
company, is to prevent financial fraud, improve the quality of accounting information. (1) to improve the company's ownership structure, can solve the status of minority shareholders and the controlling shareholder is not symmetric. (2) the perfection of listed company's Board. In the establishment of external independent directors on the Board of the company, and provides that a certain proportion of the external independent directors, and established a number of specialized committees, raise the level of professionalization of the Board, to play the role of the Board. (3) improvement Board of supervisors of listed companies. As the Board of supervisors a mere formality, only to stand in the governance structure of the company, to further improve the system of Board of supervisors.
3. raising the level of professional ethics of accountants. State management and accounting departments, should continuously strengthen the ideological education of accountants and accounting staff levels continue to improve, making it able to consciously resist financial malpractice, gradually establishing accounting integrity and fair image.
4. accounting and auditing systems. Accounting standards and the flexibility of the system is the important basis for financial fraud to achieve. First of all, according to China's actual conditions, principles of system of accounting standards and make appropriate adjustments, in general lack of ethical culture in China now, improving the reliability of the accounting report is the key. Second, correctly handle the relationship between consistency and flexibility, reducing the options available to the company within the scope of accounting system as much as possible, especially when it comes to income and expenses recognized measuring principle, the depreciation of fixed assets, eight-asset impairment provision ratio and maximum detailed provisions should be made. Introduce specific implementation details will be quantitative and specific legal responsibility to explain, this has the advantage of parties a clear financial consequences of fraud, also in favour of the relevant departments to determine the financial fraud and punishable by appropriate penalties. Finally, give full play to the role of public opinion and the media. As the perfection of the securities market, market supervision is not limited to certified public accountants and the Government, the general public and the media has also been involved in the regulatory process.
The end
At present, China is in an early stage of market economy, all kinds of deceptive behaviors emerge, accounting activity as a measure of economic activity, inevitably financial fraud. Financial fraud is not only an economic phenomenon, is also a visualization of the deep moral conviction. So, on the governance of financial fraud is a systems engineering, business, community and government supervision of Trinity system is required in all departments and make concerted efforts, coordinate with each other. Only an integrated approach to governance, to create good information environment for China's economic development. Reference.
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[2] Huang Xinjian . Chinese listed company's financial fraud and the Countermeasures Research [J]. Economic survey,2006, (4):77-79.
[3] Wang Jianxin. The financial fraud of listed companies : motives and management [J ]. Market modernization,2008, (2):346-347.
[4] Yang Yunshu . The financial fraud of listed companies analysis [J ]. Accounting research,2006,
(5):62-63.
[5]You Xiaofeng. Chinese Research on financial governance of Listed Companies [ M]. Beijing: Economic Science Press,2005: 144-145.
[6] Zhang Aimin. The combination of internal and external, prevention of financial fraud of Listed Companies [ J]. Contemporary economy,2006, (2):18-19.
[7]Hong Ge. Fraud in financial reports of listed companies governance approach [J]. Economic review,2005, (9):117-137.
[8]Wang Haixia. Internal governance structure in listed companies and the prevention of financial fraud [J]. Auditing & Finance,2005, (7):23-24.
山居杂颂的翻译篇六
《漂亮的英文翻译》
漂亮的英文翻译
1.你可知我百年的孤寂只为你一人守侯，千夜的恋歌只为你一人而唱。
You know my loneliness is only kept for you, my sweet songs are only sung for you.
2.如果活着，是上帝赋予我最大的使命，那么活者有你，将会是上帝赋予我使命的恩赐……
If living on the earth is a mission from the lord… living with you is the award of the lord…
3.你知道思念一个人的滋味吗，就像喝了一大杯冰水，然后用很长很长的时间流成热泪。
Do you understand the feeling of missing someone? It is just like that you will spend a long hard time to turn the ice-cold water you have drunk into tears.
4.在这充满温馨的季节里，给你我真挚的祝福及深深的思念。
In such a soft and warm season, please accept my sincere blessing and deep concern for you.
5.一份不渝的友谊，执着千万个祝福，给我想念的朋友，温馨的问候。 For our ever-lasting friendship, send sincere blessings and warm greetings to my friends whom I miss so much.
6.想你，是一种美丽的忧伤的甜蜜的惆怅，心里面，却是一种用任何语言也无法表达的温馨。
It is graceful grief and sweet sadness to think of you, but in my heart, there is a kind of soft warmth that can’t be expressed with any choice of words.
7.不同的时间，不同的地点，不同的人群，相同的只有你和我；时间在变，空间在变，不变的只有对你无限的思念！
You and I remains the same in different time, at different
places,among different people; time is changing, space is changing and everything is changing except my miss to you!
8.没有杯子……咖啡是寂寞的……没有你……我是孤独的……
Coffee is lonely without cups. I am lonely without you.
9.每一天都为你心跳，每一刻都被你感动，每一秒都为你担心。有你的感觉真好。
My heart beats for you every day. I am inspired by you every minute, and I worry about you every second. It is wonderful to have you in my life.
10.在这快乐分享的时刻，思念好友的时刻，美梦成真的时刻，祝你—新年快乐，佳节如意！
Wish you a happy new year and a good fortune in the coming year when we will share our happiness, think of our good friends, and our dreams come true!
11.但愿会在梦中再见到我心爱的女孩！
Wish to meet my angle again lovely girl in my dream!
12.难道你怕一个深爱着你的痴情儿？
Do you fear a love fool who is loving you so deeply?
我的世界不允许你的消失,不管结局是否完美.
No matter the ending is perfect or not, you cannot disappear from my world.
爱情是一个精心设计的谎言
Love is a carefully designed lie.
承诺常常很像蝴蝶,美丽的飞盘旋然后不见
Promises are often like the butterfly, which disappear after beautiful hover.
凋谢是真实的 盛开只是一种过去
Fading is true while flowering is past
为什么幸福总是擦肩而过,偶尔想你的时候….就让….回忆来陪我. Why I have never catched the happiness? Whenever I want you ,I will be accompanyed by the memory of...
爱情…在指缝间承诺 指缝….在爱情下交缠.
Love ,promised between the fingers
Finger rift,twisted in the love
如果你为着错过夕阳而哭泣，那么你就要错群星了
If you weeped for the missing sunset,you would miss all the shining stars
感受梦的火焰，感觉飞舞瞬间，当一切浪漫遥远，永恒依然 to feel the flame of dreaming and to feel the moment of
dancing,when all the romance is far away,the eternity is always there
如果只是遇见，不能停留，不如不遇.
If we can only encounter each other rather than stay with each other,then I wish we had never encountered .
宁愿笑著流泪,嘢不哭著说后悔 心碎了,还需再补吗？
I would like weeping with the smile rather than repenting with
the cry,when my heart is broken ,is it needed to fix? 天空没有翅膀的痕迹，而鸟儿已飞过
There are no trails of the wings in the sky, while the birds has flied away.
与你保持着一种暖昧的关系,怕自己会爱上你,怕你离开后,我会流泪 When keeping the ambiguity with you ,I fear I will fall in love with you, and I fear I will cry after your leaving.
当香烟爱上火柴时,就注定受到伤害
When a cigarette falls in love with a match,it is destined to be hurt
噎兲发觉ャ除了爱ωǒ什嚒都未囿
I found one day that I had nothing except the love
人活着 总是要得罪一些人的 就要看那些人是否值得得罪
When alive ,we may probably offend some people.However, we must think about whether they are deserved offended.
谁捡走了我的玻璃鞋,寻找遗失的玻璃鞋.
I am looking for the missing glass-shoes who has picked it up 命里哊时钟需哊 命里无时莫强求
You will have it if it belongs to you,whereas you don't kveth for it if it doesn't appear in your life.
没有谁对不起谁,只有谁不懂得珍惜谁.
No one indebted for others,while many people don't know how to
山居杂颂的翻译篇七
《汉译英长句的翻译方法》
山居杂颂的翻译篇八
《小说的翻译欣赏》