会计造假外文翻译外文文献英文文献

一、对会计造假行为主体的界定

(一)会计造假的含义

会计造假可分为会计信息的有意造假和会计信息的无意失实。本文主要涉及会计信息的有意造假，它是指会计活动中当事人．事前经过安排，故意以欺诈、舞弊等手段．伪造、变造虚假会计信息，使会计信息歪曲反映经济活动和会计事项．以此达到特定利益的集团或个人的不正当违法犯罪行为。

(二)会计造假主体的界定

会计造假主体应包括炮制假账和相关违法乱纪活动的主谋、共谋和执行者。按照在造假过程中所发挥的作用不同，会计造假主体包括动议者、决策者、操作者和协同者。

造假的动议者是指为会计造假出谋划策的人。通常是单位财会部门的负责人．在造假过程中往往扮演替导演的角色。

造假的决策者是指有权决定会计造假实施的各级领导人。决策者既可以是领导者个人．也可以是领导层集体，是会计造假的最大受益者。

造假的实施者是指拥有职务便利、能够接触会计凭证、帐薄、报表等资料，亲自实施和完成会计造假的人员。它不仅包括有关会计人员、出纳人员，而且还包括相关的采购人员、销售人员、保管人员和统计人员。造假的协同者是指从某些方面策应、配合造假的人员。既包括在造假之初为之提供方便者．如某些财会人员为造假积极出谋划策，提供信息及技术方法和手段，与领导共同设计防范检查的对策和措施：也包括在造假事实发生后为其掩饰、布防、通风报信和提供伪证等人员。

值得说明的是，在不同的造假案件中．造假主体的人员构成不尽相同．相关人员在造假过程中所承担的职资和所发挥的作用也不一样。

二、作为企业的经营者，对虚假会计信息的出笼和传播有着较为复杂的心态

(一)“高指标”诱出假数字

前些年在企业和主管部门还没有完全脱钩的情况下，一些厂长经理迫于经营业绩的考核压力年年把销售、利润当做最紧要的“任务”抓，实行以“高指标”“乌纱帽”的考核办法，在这种压力下，经营者不粉饰报表、不编造假数字就难过考核关。在企业内部实行以盈亏数字论功行赏的办法。于是便有了“造假数字”这一“良方”。

而近几年，在各种利益关系的诱导下，一些企业在编制会计报表时“对症下药”：贷款时夸大资产，掩饰坏帐；报税时隐瞒利润，销售缩水；上报成绩时粉饰业绩，掩盖问题逃债时隐藏资产，虚列负担；改制时，资产剧降、利润变负。

私营企业则是千篇一律的造假模式，开“阴阳发票”、虚开增值税票、隐藏收人，惟一的目标就是逃税、逃税、还是逃税!经营者既深知造假之风有害无益，又自觉不自觉地参与和支持会计造假有的管理人员坦然地说，会计造假形成的不正之风使得公平竞争遭到破坏不是造假者深受其害，而是谁不做假谁吃“哑巴亏”，因而大部分造假者都是心存侥幸，相互仿效，只是造假的程度不同罢了。

(二)假业绩会引出“金凤凰”

事实上，会计造假就像“臭豆腐”，闻着臭吃着香。这就使企业陷人了“服喜得喜，报忧得忧”的怪圈。因为不少经营者有着“依靠虚假数字出政绩，追求数字真实丢官位”的教训。在经营业绩实“一票否决权”的情况下，有人就因造假造出了“政绩”，而使得企业“突飞猛进”，个人不断“进步”，这就使人产生了“撑死胆大的，饿死胆小的”的活思想。

当被问及怕不怕浮夸造假漏馅而遭处分，不少人不置可否，一位知情管理人说：“会计包装，人所共知，但到目前为止，一般还很少追究过任何造假者的责任。别的单位能这样做，我也这样做。到手的荣誉和实惠谁也不会不要。”看来，会计打假目前尚缺乏应有的力度，大部分造假者都各有“招数”，并没有多少后顾之忧。同时，不少经营者也反映，有的上级领导习惯浮在上面听汇报，不察实情，听喜不听忧，也是助长会计造假的原因之一。

(三)想揭“疮疤”又怕疼

会计造假已是众人皆知的一个社会“疮疤”，为啥没人愿揭，原因大致有三：

1、“从众心理、法不责众”

不少经营者反映，刚开始造假玩虚时，还有些担心，只是打打“擦边球”，怕脱离实际，但后来发现周围许多企业都在造假，自己也就心安理得。大家都假就好办了，板子又不会打在一个人屁股上。

2、“水涨船头高，后任不认前帐”

一些企业管理者抱怨说：前任已经把数字浮夸上去了，现在想实事求是都不可能了。

3、“大家都包装，老实就吃亏”

经营者们最普遍的心态是担心报真实信息吃亏。一方面，考核企业的主要依据是看“帐面数字”，而不是看你是否说真话，另一方面，数字若真实了，税收就要增加，企业盈利受影响。这一点也是目前企业造假的主要目的。

三、作为虚假会计信息的直接编撰者，会计人员对此苦不堪言

(一)“饭碗”为重

尽管所有的虚假会计数字都出自会计人员之手，但绝大多数会计人员都谈“假”色变。一位会计人员直言不讳：学校学了几年会计，工作后还在“继续教育”，谁不想做一名出色的会计，但“饭碗”掌握在领导手里，让你造假，你敢拒绝吗?你不会作假谁还要你做会计?对此，所有受访会计人都有同感。不少会计人员就是因为对造假心有余悸而与领导“离心离德”最终被“炒鱿鱼”。因而多数会计人只好为保住自己的饭碗而采取让步行为，有的甚至主动为造假出谋划策。

(二)“准则”蜕变

会计曾经被赋予为国家和企业站岗放哨的经济卫士，常以“铁算盘”、精打细算为衡量标准。如今，在经营者看来“准则”彻底改变了，社会上一些地方和部门会计的行业标准，

不再只看如实记帐算帐了，多看你会不会灵活做帐，实际上就是看你能不能造假、诱资、偷税了。

个别企业从“出生”就是假的，注册资本在验资领取工商执照后便不复存在，其会计帐面始终挂在“其他应收款”帐下。甚至认为会计账务越乱就越好做手脚。一些公司尤其是私营企业就更黑，混乱、虚假到了一定程度，就把老公司关掉，重新注册一家新公司，再揭开新的骗人序幕。

四、防范对策

(一)充分发挥产权明晰在规范会计管理活动中的作用

产权是企业取得市场法人资格的基本条件，产权的明晰为会计信息目标的实现创造了重要条件。允许和鼓励会计主体根据会计交易费用的高低，自由地选择会计规范组合方式，充分发挥会计规范的激励、约束及资源配置的功能，为企业内部约束、激励机制的建立创造基本条件，这一切又有利于保证会计信息质量。由于企业内部存在多层次的委托代理关系，理顺各方的关系，可以避免会计造假行为的发生。为此应建立职业经理人市场，将竞争机制引入企业经营者的任命中，建立职业经理人档案，从聘任及业绩等方面，对其能力和道德进行评价，使其自觉地对自己的行为负责，包括防范会计造假在内的道德约束，从而形成有效的市场约束机制。

(二)建立健全内部控制制度体系

内部控制制度是现代管理制度的重要组成部分，对明确和规范企业各部门、各环节甚至各岗位的职责和行为，对提高管理效率、保护资金的安全和完整等，都具有十分重要的作用。由于企业各种经济问题，都会在会计上得到不同程度的反映和体现，所以内部控制制度体系在很大程度上能够防范会计造假，预防假帐发生。企业应根据自己的实际情况，建立适合本企业的内部控制制度，贯穿于企业治理结构的始终。企业治理结构是促使内部控制有效运行，保证内部控制功能发挥的前提和基础，内部控制在治理结构中成为企业所有者实现经营管理目标，完成受托责任的一种手段。

First, the definition of accounting fraud actors

(A) the meaning of accounting fraud

Accounting fraud can be divided into intentional fraud and accounting information of the accounting information has no intention of misrepresentation. In this paper, involves intentionally false accounting information, it refers to the accounting activities of the parties. In advance through the arrangements, deliberate fraud, fraud, and other means. Forged or altered, false accounting information, accounting information to distort reflect the economic activities and accounting matters. In order to achieve a specific interest groups or individuals unfair criminal acts.

(B) accounting fraud the main defined

Accounting fraud body should include the mastermind behind the conspiracy cooked up false accounts and related irregularities and implementation. In accordance with the role played in the fraud process, accounting fraud the main motion, policy makers, operators and collaborative persons.

The motion of the fraud refers to the advice of accounting fraud. Is usually the person in charge of the unit of the accounting department. Often play for the director's role in the fraud process.

The fraud policy makers have the right leaders at all levels of accounting fraud decision implementation. Decision-makers can be either individual leaders. Can also be a leadership collective, is the biggest beneficiaries of the accounting fraud.

The perpetrators of the fraud is to have his office, be able to contact the accounting documents, account books, reports and other information in person to the implementation and completion of the staff of the accounting fraud. It includes not only the relevant accounting staff, cashier staff, but also includes the procurement staff, sales staff, custody officers and statisticians. Collaborative fraud refers to a coordinate in some respects, with the staff of fraud. Both included in the fraud at the beginning and whom to provide convenience. For fraud, as some accountants advice, information and technical ways and means, and leadership to design policies and measures to prevent check: also to conceal its fraud facts, arm, tipped off and gives false staff.

It is worth noting that, in the different cases of fraud. Fraud the main composition of the same. Undertaken by the staff funded by the relevant personnel in the fraud process and the role played by the same.

Second, as business owners came out and dissemination of false accounting information has a more complex mentality

(A) "high index" elicit false figures

A few years ago in the case of enterprises and the competent authorities is not yet completely decoupled, the plant manager was forced pressure on the operating results of the examination every year in sales, profits as the most urgent task "grasping, the implementation of his post" indicators " "assessment methods, and under such pressure, the operator fails to whitewash report, do

not equivocate Digital sad assessment off. To the implementation of profit and loss figures of patronage within the enterprise. Thus they were "fake number" is "good medicine."

In recent years, the induction of a variety of interests, some enterprises in the preparation of accounting statements "right": exaggerated assets, loans to cover up bad debts; concealing profits tax, sales shrunk; cosmetic results in the reported results to cover up problems avoiding the debt hidden assets, false statement of the burden; restructuring, the assets of the sharp drop in profit becomes negative.

Fraud mode is the monotony of the private sector, open the "yin and yang, invoice, fake VAT votes, hidden income, the sole objective of tax evasion, tax evasion or tax evasion! Operators both know that the wind of the fraud more harm than good, but also consciously or unconsciously, participation and support of management accounting fraud frankly, unhealthy tendencies in accounting fraud to the formation of the fair competition has been the destruction is not counterfeiters suffer, but who is not false who eat yabakui ", and thus most of the counterfeiters are luck to each other to emulate, but the degree of fraud.

(B) false results leads to the "Golden Phoenix"

In fact, the accounting fraud like "tofu" smell the stink eating incense. This allows companies to fall into a "service blessed with joy, have to worry about reporting only bad news" of the cycle. Because many operators rely on false figures to the achievement, the pursuit of the Digital a true lose their jobs in the lessons. In the operating results of the real one-vote veto "case, it was a result of fraud made the" achievements ", while allowing companies to" rapid "individual constant" progress ", which gives rise to" Chengsi bold starved to death timid "living thinking.

When asked about the fear of not afraid of pompous fraud debacle been punishment, many people are noncommittal, an informed manager said: "accounting package, known to all, but so far, the general also rarely investigated any fraud the responsibility of other units to do so, I do the same honor and affordable hand who will not do not. "It appears that the accounting crackdown is still lack of intensity, most of the counterfeiters have their own tricks ", and not much to worry about. At the same time, many operators also reflects some superiors habit of floating to listen to in the above report, be aware of the facts, listen or not listen to worry about, but also contribute to one of the reasons for accounting fraud.

(C) exposing the "scar" painlessly

Accounting fraud is well-known society of "scar", why no one is willing to expose, there are three reasons why:

1, "a herd mentality, France is not responsible for the public

A lot of operators reflect the beginning of fraud to play virtual, somewhat worried, just playing the "edge ball", and fear is divorced from reality, but later found around many companies are in the fraud, they also peace of mind. Are

false can be easily handled, the board will not be hit in the buttocks of a person. 2, the water rose bow high and, subsequently, does not recognize the former account

Some managers have complained that: predecessors have to figure exaggerated up and now want to seek truth from facts are impossible.

3, "we all packaging, honest and a disadvantage

The operators are the most common attitude is worried that the reported real disadvantage. The one hand, the main basis of assessment of enterprises is to look at "book value", instead of you telling the truth, the number, if true, the tax would increase the profitability of the business affected. This is also the main purpose of the corporate fraud.

Third, direct the preparation of false accounting information, accounting personnel, this miserable

(A) the "rice bowl" as the most important

Despite all the false accounting figures from the hands of the accounting staff, but the vast majority of the accounting staff to talk about the "false" colors. An accounting bluntly: the school years of accounting, work is still "continuing education", who do not want to do a good accounting, but the "rice bowl" rests in the hands of the leadership, so that you fraud, you dare to refuse ? you will not be fraud who needs you to do the accounting? In this regard, all respondents accounting people have the same feeling. The number of accounting personnel of fear because the fraud and Leadership "discord" eventually "fired". Thus the majority of accounting had to keep their jobs to take concessions behavior, and some even take the initiative to make plans for the fake.

(B) "guidelines" Metamorphosis

Accounting had been given for the state and enterprises of the economy of the sentry guards, often to the "iron abacus, on a budget, as measured. Today, operators seems to be "guidelines" completely changed, some localities and departments accounting industry standards, no longer just truthfully accounting accounts, see more of you will not be flexible to do accounts, in fact, is to see Can you fraud, luring capital, tax evasion.

Individual enterprises from the "birth" is a fake, after the registered capital verification to receive a business license no longer exists, its accounting book given them always hanging in the "other receivables". Accounting accounts even think that the more chaotic the better tricks. Some companies, especially the private sector is more black, confusion, false to a certain extent, put the old company to turn off, re-registration of a new company, and then open a new deceptive prelude.

Fourth, the preventive measures

(A) give full play to the property rights and standardize the accounting management activities

Property rights are the basic conditions for enterprises to obtain legal personality in the market, clear property rights created important conditions for

the goals of accounting information. Allow and encourage the accounting entity according to the level of accounting transaction costs, the freedom to choose the combination of accounting norms, give full play to the accounting norms incentives, constraints, and resource allocation, internal constraints, the establishment of incentives to create the basic conditions, all this again help ensure the quality of accounting information. Existence of multi-level principal-agent relationship within the enterprise, rationalize the relationship between the parties can avoid the occurrence of the accounting frauds. This should establish the market of professional managers, to introduce competition into the appointment of enterprise managers, the establishment of the files of professional managers, from the appointment and performance of its ability and moral evaluation of it consciously responsible for their actions moral constraints, including accounting fraud, including prevention, which form an effective market constraint mechanism.

(B) to establish a sound internal control system

Internal control system is an important part of modern management system, clear and standardized across the enterprise, the various aspects of even the responsibilities of each position and behavior, to improve management efficiency and to protect the security and integrity of the funds have an important role. Enterprises of various economic problems in the accounting reflect and embody to varying degrees, so the system of internal control systems in large part to prevent accounting fraud, to prevent accounting fraud occurred. Enterprises should be based on their actual situation, the establishment of the internal control system for the enterprise, has always been throughout the corporate governance structure. The corporate governance structure is to promote internal control operate effectively, to ensure that the prerequisite and basis for functioning of internal control, internal control to achieve management objectives, the completion of the fiduciary duty as a means to become business owners in the governance structure.

英文文献翻译

中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。

外文翻译 - 英文

The smart grid Smart grid is the grid intelligent (electric power), also known as the "grid" 2.0, it is based on the integration, high-speed bidirectional communication network, on the basis of through the use of advanced sensor and measuring technology, advanced equipme nt technology, the advanced control method, and the application of advanced technology of decision support system, realize the power grid reliability, security, economic, efficient, environmental friendly and use the security target, its main features include self-healing, incentives and include user, against attacks, provide meet user requirements of power quality in the 21st century, allow all sorts of different power generation in the form of access, start the electric power market and asset optimizatio n run efficiently. The U.S. department of energy (doe) "the Grid of 2030" : a fully automated power transmission network, able to monitor and control each user and power Grid nodes, guarantee from power plants to end users among all the nodes in the whole process of transmission and distribution of information and energy bi-directional flow. China iot alliance between colleges: smart grid is made up of many parts, can be divided into:intelligent substation, intelligent power distribution network, intelli gent watt-hourmeter,intelligent interactive terminals, intelligent scheduling, smart appliances, intelligent building electricity, smart city power grid, smart power generation system, the new type of energy storage system.Now a part of it to do a simple i ntroduction. European technology BBS: an integration of all users connected to the power grid all the behavior of the power transmission network, to provide sustained and effective economic and security of power. Chinese academy of sciences, institute of electrical: smart grid is including all kinds of power generation equipment, power transmission and distribution network, power equipment and storage equipment, on the basis of the physical power grid will be modern advanced sensor measurement technology, network technology, communication

人工智能专业外文翻译-机器人

译文资料： 机器人 首先我介绍一下机器人产生的背景，机器人技术的发展，它应该说是一个科学技术发展共同的一个综合性的结果，同时，为社会经济发展产生了一个重大影响的一门科学技术，它的发展归功于在第二次世界大战中各国加强了经济的投入，就加强了本国的经济的发展。另一方面它也是生产力发展的需求的必然结果，也是人类自身发展的必然结果，那么随着人类的发展，人们在不断探讨自然过程中，在认识和改造自然过程中，需要能够解放人的一种奴隶。那么这种奴隶就是代替人们去能够从事复杂和繁重的体力劳动，实现人们对不可达世界的认识和改造，这也是人们在科技发展过程中的一个客观需要。 机器人有三个发展阶段，那么也就是说，我们习惯于把机器人分成三类，一种是第一代机器人，那么也叫示教再现型机器人，它是通过一个计算机，来控制一个多自由度的一个机械，通过示教存储程序和信息，工作时把信息读取出来，然后发出指令，这样的话机器人可以重复的根据人当时示教的结果，再现出这种动作，比方说汽车的点焊机器人，它只要把这个点焊的过程示教完以后，它总是重复这样一种工作，它对于外界的环境没有感知，这个力操作力的大小，这个工件存在不存在，焊的好与坏，它并不知道，那么实际上这种从第一代机器人，也就存在它这种缺陷，因此，在20世纪70年代后期，人们开始研究第二代机器人，叫带感觉的机器人，这种带感觉的机器人是类似人在某种功能的感觉，比如说力觉、触觉、滑觉、视觉、听觉和人进行相类比，有了各种各样的感觉，比方说在机器人抓一个物体的时候，它实际上力的大小能感觉出来，它能够通过视觉，能够去感受和识别它的形状、大小、颜色。抓一个鸡蛋，它能通过一个触觉，知道它的力的大小和滑动的情况。第三代机器人，也是我们机器人学中一个理想的所追求的最高级的阶段，叫智能机器人，那么只要告诉它做什么，不用告诉它怎么去做，它就能完成运动，感知思维和人机通讯的这种功能和机能，那么这个目前的发展还是相对的只是在局部有这种智能的概念和含义，但真正完整意义的这种智能机器人实际上并没有存在，而只是随着我们不断的科学技术的发展，智能的概念越来越丰富，它内涵越来越宽。 下面我简单介绍一下我国机器人发展的基本概况。由于我们国家存在很多其

指纹识别系统(文献综述)

指纹识别方法的综述 摘 要: 对在指纹的预处理和特征提取、指纹分类、指纹的匹配过程中的方向图、滤波器、神经网络等关 键性原理和技术做了详细的说明,并对在各个过程中用到的方法做了进一步的比较,讨论了各种方法的优越性。 0 引 言 自动指纹识别是上世纪六十年代兴起的,利用计算机取代人工来进行指纹识别的一种方法。近年 来,随着计算机技术的飞速发展,低价位指纹采集仪的出现以及高可靠算法的实现,更使得自动指纹识 别技术越来越多地进入到人们的生活和工作中,自动指纹识别系统的研究和开发正在成为国内外学术 界和商业界的热点。相对于其他生物特征鉴别技术例如语音识别及虹膜识别,指纹识别具有许多独到 的优点,更重要的是它具有很高的实用性和可行性,已经被认为是一种理想的身份认证技术,有着十分 广泛的应用前景,是将来生物特征识别技术的主流。 1 指纹取像 图 1 是一个自动指纹识别系统AFIS(Automated Fingerprint Identification System) 的简单流程。 → → → ↓ ↑ ———— 将一个人的指纹采集下来输入计算机进行处理是指纹自动识别的首要步骤。指纹图像的获取主要利用设备取像,方便实用,比较适合AFIS 。利用设备取像的主要方法又利用光学设备、晶体传感器和超声波来进行。光学取像设备是根据光的全反射原理来设计的。晶体传感器取像是根据谷线和脊线皮肤与传感器之间距离不同而产生的电容不同来设计的。超声波设备取像也是采用光波来取像,但由于超声波波长较短,抗干扰能力较强,所以成像的质量非常好。 2 图像的预处理与特征提取 无论采取哪种方法提取指纹,总会给指纹图像带来各种噪声。预处理的目的就是去除图像中的噪 音,把它变成一幅清晰的点线图,以便于提取正确的指纹特征。预处理是指纹自动识别过程的第一步, 它的好坏直接影响着指纹识别的效果。常用的预处理与特征提取( Image Preprocessing and Feature Ex 2 t raction) 方法的主要步骤包括方向图计算、图像滤波、二值化、细化、提取特征和后处理。当然这些步骤 可以根据系统和应用的具体情况再进行适当变化。文献[ 1 ]提出了基于脊线跟踪的方法能够指纹取像 图像预处理 特征提取 指纹识别 数据库管理

会计诚信外文翻译文献

会计诚信外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 翻译： 摘要：会计诚信是经济社会发展的客观要求，是和谐社会建设的重要组成部分。然而，近年来发生的会计造假事件，已经严重的影响了社会经济秩序的正常于心和会计职业的信誉，使会计诚信缺失成为我国社会经济生活中的一个突出问题。诚信是会计的立身之本，本文针对会计诚信的问题，提出了会计诚信缺失的危害、原因，以及对会计诚信缺失的

解决对策进行了探讨，以维护和提高会计诚信的水平。会计诚信之本--不做假账 会计是诚信行业。会计的本质归根结底是一个字：?真?，会计的衰亡也是一个字：?假?！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。因此，?不做假账?，应成为会计诚信之本，应成为我们会计从业者的座右铭。本文就此谈点浅见 中国现代会计先父潘序伦先生指出：?立信，乃会计之本；没有信用，也就没有会计。?诚信是市场经济的基石，是会计工作的生命线，更是会计从业人员的安身之本、立业之基。不做假账，保证会计信息质量，是会计诚信之本。 朱镕基同志在世界会计师大会上曾经告诫：?所有会计审计人员必须做到‘诚信为本，操守为重，坚持准则，不做假账。’恪守独立、客观、公正原则，不屈从和迎合任何压力与不合理要求，不以职务之便谋取一已私利，不提供虚假信息。?这就要求会计人员在处理会计事务时，要客观、真实、公正地反映各项经济业务，不做假账，从源头上确保会计资料的真实性和可靠性。 一、严把原始凭证审核关，从源头上防止假账 原始凭证是经济业务发生时取得的书面证明，是证明会计事项发生的唯一合法凭证。由于在实际工作中?三无?发

计算机网络-外文文献-外文翻译-英文文献-新技术的计算机网络

New technique of the computer network Abstract The 21 century is an ages of the information economy, being the computer network technique of representative techniques this ages, will be at very fast speed develop soon in continuously creatively, and will go deep into the people's work, life and study. Therefore, control this technique and then seem to be more to deliver the importance. Now I mainly introduce the new technique of a few networks in actuality live of application. keywords Internet Network System Digital Certificates Grid Storage 1. Foreword Internet turns 36, still a work in progress Thirty-six years after computer scientists at UCLA linked two bulky computers using a 15-foot gray cable, testing a new way for exchanging data over networks, what would ultimately become the Internet remains a work in progress. University researchers are experimenting with ways to increase its capacity and speed. Programmers are trying to imbue Web pages with intelligence. And work is underway to re-engineer the network to reduce Spam (junk mail) and security troubles. All the while threats loom: Critics warn that commercial, legal and political pressures could hinder the types of innovations that made the Internet what it is today. Stephen Crocker and Vinton Cerf were among the graduate students who joined UCLA professor Len Klein rock in an engineering lab on Sept. 2, 1969, as bits of meaningless test data flowed silently between the two computers. By January, three other "nodes" joined the fledgling network.

外文翻译computerprogram英文.doc

Computer Program 1 Introduction Computer Program, set of instructions that directs a computer to perform someprocessing function or combination of functions. For the instructions to be carried out, a computer must execute a program, that is, the computer reads the program, and then follow the steps encoded in the program in a precise order until completion. A program can be executed many different times, with each execution yielding a potentially different result depending upon the options and data that the user gives the computer. Programs fall into two major classes: application programs and operating systems. An application program is one that carries out somefunction directly for a user, such as word processing or game-playing. An operating system is a program that manages the computer and the various resources and devices connected to it, such as RAM,hard drives, monitors, keyboards, printers, and modems,so that they maybe used by other programs. Examples of operating systems are DOS, Windows 95, OS\2, and UNIX. 2 Program Development Software designers create new programs by using special applications programs, often called utility programs or development programs. A programmer uses another type of program called a text editor to write the new program in a special notation called a programming language. With the text editor, the programmer creates a text file, which is an ordered list of instructions, also called the program source file. The individual instructions that make up the program source file are called source code. At this point, a special applications program translates the source code into machine language, or object code— a format that the operating system

机械设计外文翻译(中英文)

机械设计理论 机械设计是一门通过设计新产品或者改进老产品来满足人类需求的应用技术科学。它涉及工程技术的各个领域，主要研究产品的尺寸、形状和详细结构的基本构思，还要研究产品在制造、销售和使用等方面的问题。 进行各种机械设计工作的人员通常被称为设计人员或者机械设计工程师。机械设计是一项创造性的工作。设计工程师不仅在工作上要有创造性，还必须在机械制图、运动学、工程材料、材料力学和机械制造工艺学等方面具有深厚的基础知识。如前所诉，机械设计的目的是生产能够满足人类需求的产品。发明、发现和科技知识本身并不一定能给人类带来好处，只有当它们被应用在产品上才能产生效益。因而，应该认识到在一个特定的产品进行设计之前，必须先确定人们是否需要这种产品。 应当把机械设计看成是机械设计人员运用创造性的才能进行产品设计、系统分析和制定产品的制造工艺学的一个良机。掌握工程基础知识要比熟记一些数据和公式更为重要。仅仅使用数据和公式是不足以在一个好的设计中做出所需的全部决定的。另一方面，应该认真精确的进行所有运算。例如，即使将一个小数点的位置放错，也会使正确的设计变成错误的。 一个好的设计人员应该勇于提出新的想法，而且愿意承担一定的风险，当新的方法不适用时，就使用原来的方法。因此，设计人员必须要有耐心，因为所花费的时间和努力并不能保证带来成功。一个全新的设计，要求屏弃许多陈旧的，为人们所熟知的方法。由于许多人墨守成规，这样做并不是一件容易的事。一位机械设计师应该不断地探索改进现有的产品的方法，在此过程中应该认真选择原有的、经过验证的设计原理，将其与未经过验证的新观念结合起来。 新设计本身会有许多缺陷和未能预料的问题发生，只有当这些缺陷和问题被解决之后，才能体现出新产品的优越性。因此，一个性能优越的产品诞生的同时，也伴随着较高的风险。应该强调的是，如果设计本身不要求采用全新的方法，就没有必要仅仅为了变革的目的而采用新方法。 在设计的初始阶段，应该允许设计人员充分发挥创造性，不受各种约束。即使产生了许多不切实际的想法，也会在设计的早期，即绘制图纸之前被改正掉。只有这样，才不致于堵塞创新的思路。通常，要提出几套设计方案，然后加以比较。很有可能在最后选定的方案中，采用了某些未被接受的方案中的一些想法。

文献综述_人工智能

人工智能的形成及其发展现状分析 冯海东 （长江大学管理学院荆州434023） 摘要：人工智能的历史并不久远，故将从人工智能的出现、形成、发展现 状及前景几个方面对其进行分析，总结其发展过程中所出现的问题，以及发展现状中的不足之处，分析其今后的发展方向。 关键词：人工智能，发展过程，现状分析，前景。 一．引言 人工智能最早是在1936年被英国的科学家图灵提出，并不为多数人所认知。 当时，他编写了一个下象棋的程序，这就是最早期的人工智能的应用。也有著名的“图灵测试”，这也是最初判断是否是人工智能的方案,因此，图灵被尊称为“人工智能之父”。人工智能从产生到发展经历了一个起伏跌宕的过程，直到目前为止，人工智能的应用技术也不是很成熟，而且存在相当的缺陷。 通过搜集的资料，将详细的介绍人工智能这个领域的具体情况，剖析其面临的挑战和未来的前景。 二．人工智能的发展历程 1. 1956年前的孕育期 (1) 从公元前伟大的哲学家亚里斯多德(Aristotle)到16世纪英国哲学家培根(F. Bacon)，他们提出的形式逻辑的三段论、归纳法以及“知识就是力量”的警句，都对人类思维过程的研究产生了重要影响。 （2）17世纪德国数学家莱布尼兹(G..Leibniz)提出了万能符号和推理计算思想，为数理逻辑的产生和发展奠定了基础，播下了现代机器思维设计思想的种子。而19世纪的英国逻辑学家布尔（G. Boole）创立的布尔代数，实现了用符号语言描述人类思维活动的基本推理法则。 （3） 20世纪30年代迅速发展的数学逻辑和关于计算的新思想，使人们在计算机出现之前，就建立了计算与智能关系的概念。被誉为人工智能之父的英国天才的数学家图灵（A. Tur-ing）在1936年提出了一种理想计算机的数学模型，即图灵机之后,1946年就由美国数学家莫克利（J. Mauchly）和埃柯特（J. Echert）研制出了世界上第一台数字计算机，它为人工智能的研究奠定了不可缺少的物质基础。1950年图灵又发表了“计算机与智能”的论文，提出了著名的“图灵测试”，形象地指出什么是人工智能以及机器具有智能的标准，对人工智能的发展产生了极其深远的影响。 （4） 1934年美国神经生理学家麦克洛奇(W. McCulloch) 和匹兹(W. Pitts )建立了第一个神经网络模型，为以后的人工神经网络研究奠定了基础。 2. 1956年至1969年的诞生发育期 (1)1956年夏季，麻省理工学院（MIT)的麦卡锡（J．McCarthy）、明斯基（M. Minshy）、塞尔夫里奇（O. Selfridge)与索罗门夫(R. Solomonff)、 IBM的洛

虹膜识别外文翻译文献

虹膜识别外文翻译文献 虹膜识别外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 外文： The first chapter 1.1 The research background of iris recognition Biometrics is a technology for personal identification using physiological characteristics and behavior characteristics inherent in the human body. Can be used for the biological characteristics of biological recognition, fingerprint, hand type face, iris, retina, pulse, ear etc.. Behavior has the following characteristics: signature, voice, gait, etc.. Based on these characteristics, it has been the development of hand shape recognition, fingerprint recognition, facial recognition, iris recognition, signature recognition and other biometric technology, many techniques have been formed and mature to application of. Biological recognition technology in a , has a long history, the ancient Egyptians through identification of each part of the body size measure to carry out identity may be the earliest human based on the earliest history of biometrics. But the modern biological recognition technology began in twentieth Century 70 time metaphase, as biometric devices early is relatively expensive, so only a higher security level atomic test, production base.due to declining cost of microprocessor and various electronic components, precision gradually improve, control device of a biological recognition technology has been gradually applied to commerce authorized, such as access control, attendance management, management system, safety certification field etc.. All biometric technology, iris recognition is currently used as a convenient and accurate.

变电站_外文翻译_外文文献_英文文献_变电站的综合概述

英文翻译 A comprehensive overview of substations Along with the economic development and the modern industry developments of quick rising, the design of the power supply system become more and more completely and system. Because the quickly increase electricity of factories, it also increases seriously to the dependable index of the economic condition, power supply in quantity. Therefore they need the higher and more perfect request to the power supply. Whether Design reasonable, not only affect directly the base investment and circulate the expenses with have the metal depletion in colour metal, but also will reflect the dependable in power supply and the safe in many facts. In a word, it is close with the economic performance and the safety of the people. The substation is an importance part of the electric power system, it is consisted of the electric appliances equipments and the Transmission and the Distribution. It obtains the electric power from the electric power system, through its function of transformation and assign, transport and safety. Then transport the power to every place with safe, dependable, and economical. As an important part of power’s transport and control, the transformer substation must change the mode of the traditional design and control, then can adapt to the modern electric power system, the development of modern industry and the of trend of the society life. Electric power industry is one of the foundations of national industry and national economic development to industry, it is a coal, oil, natural gas, hydropower, nuclear power, wind power and other energy conversion into electrical energy of the secondary energy industry, it for the other departments of the national economy fast and stable development of the provision of adequate power, and its level of development is a reflection of the country's economic development an important indicator of the level. As the power in the industry and the importance of the national economy, electricity transmission and distribution of electric energy used in these areas is an indispensable component.。Therefore, power transmission and distribution is critical. Substation is to enable superior power plant power plants or power after adjustments to the lower load of books is an important part of power transmission. Operation of its functions, the capacity of a direct impact on the size of the lower load power, thereby affecting the industrial production and power consumption.Substation system if a link failure, the system will protect the part of action. May result in power outages and so on, to the production and living a great disadvantage. Therefore, the substation in the electric power system for the protection of electricity reliability,

机械专业外文翻译(中英文翻译)

外文翻译 英文原文 Belt Conveying Systems Development of driving system Among the methods of material conveying employed，belt conveyors play a very important part in the reliable carrying of material over long distances at competitive cost．Conveyor systems have become larger and more complex and drive systems have also been going through a process of evolution and will continue to do so．Nowadays，bigger belts require more power and have brought the need for larger individual drives as well as multiple drives such as 3 drives of 750 kW for one belt(this is the case for the conveyor drives in Chengzhuang Mine)．The ability to control drive acceleration torque is critical to belt conveyors’performance．An efficient drive system should be able to provide smooth，soft starts while maintaining belt tensions within the specified safe limits．For load sharing on multiple drives．torque and speed control are also important considerations in the drive system’s design. Due to the advances in conveyor drive control technology，at present many more reliable．Cost-effective and performance-driven conveyor drive systems covering a wide range of power are available for customers’ choices[1]. 1 Analysis on conveyor drive technologies 1．1 Direct drives Full-voltage starters．With a full-voltage starter design，the conveyor head shaft is direct-coupled to the motor through the gear drive．Direct full-voltage starters are adequate for relatively low-power, simple-profile conveyors．With direct fu11-voltage starters．no control is provided for various conveyor loads and．depending on the ratio between fu11-and no-1oad power requirements，empty starting times can be three or four times faster than full load．The maintenance-free starting system is simple，low-cost and very reliable．However, they cannot control starting torque and maximum stall torque；therefore．they are

论文《人工智能》---文献检索结课作业

人工智能 【摘要】：人工智能是一门极富挑战性的科学，但也是一门边沿学科。它属于自然科学和社会科学的交叉。涉及的学科主要有哲学、认知科学、数学、神经生理学、心理学、计算机科学、信息论、控制论、不定性论、仿生学等。人工智能(Artificial Intelligence)，英文缩写为AI。它是研究、开发用于模拟、延伸和扩展人的智能的理论、方法、技术及应用系统的一门新的技术科学。人工智能是计算机科学的一个分支，它企图了解智能的实质，并生产出一种新的能以人类智能相似的方式做出反应的智能机器，该领域的研究包括机器人、语言识别、图像识别、自然语言处理和专家系统等1。 【关键词】：人工智能；应用领域；发展方向；人工检索。 1．人工智能描述 人工智能(Artificial Intelligence) ，英文缩写为AI。它是研究、开发用于模拟、延伸和扩展人的智能的理论、方法、技术及应用系统的一门新的技术科学2。人工智能是计 算机科学的一个分支，它企图了解智 能的实质，并生产出一种新的能以人 类智能相似的方式作出反应的智能 机器，该领域的研究包括机器人、语 言识别、图像识别、自然语言处理和 专家系统等。“人工智能”一词最初 是在1956 年Dartmouth学会上提出 的。从那以后,研究者们发展了众多 理论和原理,人工智能的概念也随之扩展。人工智能是一门极富挑战性的科学，从事这项工作的人必须懂得计算机知识，心理学和哲学。人工智能是包括十分广泛的科学，它由不同的领域组成，如机器学习，计算机视觉等等，总的说来，人工智能研究的一个主要目标是使机器能够胜任一些通常需要人类智能才能完成的复杂工作。但不同的时代、不同的人对这种“复杂工作”的理解是不同的。例如繁重的科学和工程计算本来是要人脑来承担的，现在计算机不但能完成这种计算, 而且能够比人脑做得更快、更准确，因之当代人已不再把这种计算看作是“需要人类智能才能完成的复 1.蔡自兴，徐光祐.人工智能及其应用.北京：清华大学出版社，2010 2元慧·议当人工智能的应用领域与发展状态〖Ｊ〗．2008

博物馆 外文翻译 外文文献 英文文献

第一篇： 航空博物馆与航空展示公园 巴特罗米耶杰·基谢列夫斯基 飞翔的概念、场所的精神、老机场的建筑---克拉科夫新航空博物馆理性地吸取了这些元素，并将它们整合到一座建筑当中。Rakowice-Czyzyny机场之前的旧飞机修理库为新建筑的平面和高度设定了模数比例。在此基本形态上进一步发展，如同裁切和折叠一架纸飞机，生成了一座巨大的建筑。其三角形机翼是由混凝土制成，却如同风动螺旋桨一样轻盈。这个机翼宽大通透，向各个方向开敞。它们的形态与组织都是依据内部功能来设计的。机翼部分为3个不平衡的平面，使内外景观在不断变化中形成空间的延续性，并且联系了建筑内的视觉焦点和室外的展览区。 新航空展示公园的设计连接了博物馆的8栋建筑和户外展览区，并与历史体验建立联系。从前的视觉轴线与通道得到尊重，旧的道路得到了完善，朝向飞机场和跑道的空间被限定出来。每栋建筑展示了一个主题或是一段飞行史。建筑周围伸展出巨大的平台，为特殊主题的室外展览提供了空间。博物馆容纳了超过150架飞机、引擎、飞行复制品、成套的技术档案和历史图片。这里的特色收藏是飞机起源开始的各种飞行器，如Jatho1903、Grade1909、莱特兄弟1909年的飞机模型和1911年的鸽式单翼机。 The first passage: Museum for aviation and aviation exhibition park Bartiomiej Kislelewski The idea of flying, the spirit of place, the structure of the historic airfield – the new Museum of Aviation in Krakow takes up these references intellectually and synthesizes them into a building. The old hangars of the former airport Rakowice Czyzyny set the modular scale for the footprint and the height of the new building. Developed from this basic shape, as if cut out and folded like a paper airplane, a large structure has been generated, with triangular wings made of concrete and yet as light as a wind-vane propeller. The wings are generously glazed and open in all directions. Their form and arrangement depend on the interior uses. In the floor plans of the wings, the three offset