外文参考文献(带中文翻译)
外文资料原文
涂敏之会计学 8051208076
Title:
Future of SME finance（c）
Background – the environment for SME finance has changed
Future economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.
SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.
Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.
Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:
?Globalization and internationalization have increased the competition and the profit orientation in the sector;
?worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;
?Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;
?up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;
?Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.
All these changes result in a higher sensitivity for risks and profits in the finance
sector.
The changes in the finance sector affect the accessibility of SMEs to finance.
Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: ?In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;
?Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;
?Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;
?due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;
?Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;
?the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.
All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.
Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to finance
All analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.
Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.
Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.
From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:
?Risk-sharing between private investors, financial institutes, SMEs and public sector;
?Increase of transparency of SMEs towards their external investors and lenders;
?improving the regulatory environment for SME finance.
Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:
1. New Capital Requirement Directive: SME friendly implementation of Basel II
Due to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.
However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.
The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing it
into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.
UEAPME expects therefore from the new European Commission and the new European Parliament:
?The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).
?The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.
?The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.
2. SMEs need transparent rating procedures
Due to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.
In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: ?The bank should communicate the relevant criteria affecting the rating of SMEs.
?The bank should inform SMEs about its assessment in order to allow SMEs to improve.
The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:
?binding rules in the framework of the new Capital Adequacy Directive,
which ensure the transparency of rating procedures and credit scoring systems for SMEs;
?Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.
3. SMEs need an extension of credit guarantee systems with a special focus on Micro-Lending
Business start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.
Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.
Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).
Therefore, UEAPME expects the new European Commission and the new European Parliament to support:
?The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;
?The development of new instruments for securitizations of SME portfolios;
?The recognition of existing and well functioning credit guarantees schemes as collateral;
?More flexibility within the European Instruments, because of national differences in the situation of SME finance;
?The development of credit guarantees schemes in the new Member States;
?The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).
?the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).
4. SMEs need company and income taxation systems, which
strengthen their capacity for self-financing
Many EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.
Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.
5. Risk Capital – equity financing
External equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.
On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.
Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:
Availability of venture capital
?The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.
?Guarantee instruments for equity financing should be further developed.
Improve the conditions for investing venture capital into SMEs
?The development of secondary markets for venture capital investments in SMEs should be supported.
?Accounting Standards for SMEs should be revised in order to ease
transparent exchange of information between investor and owner-manager.
Owner-managers must become more aware about the need for transparency towards investors
?SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.
?In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).
外文资料翻译
涂敏之会计学 8051208076
题目：未来的中小企业融资
背景：中小企业融资已经改变
未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
经济增长和就业在欧盟和的核心是里斯本战略，其主要目标是使欧洲成为最有竞争力的和有活力的知识型经济在世界上，中小型企业作出重大贡献。然而，中小型企业能力的增长取决于其潜在的高投资在结构调整，创新和资格，所有这些投资需要资金。
在此背景下的一贯反复投诉的中小企业的问题就在于获得融资，这是一个高度相关的约束，关乎欧洲经济复苏。变化的影响，金融部门的行为，信贷机构对工艺品，贸易和中小企业。
最近和当前的事态发展，银行业添加到中小企业所关注的问题，并会进一步危害其获得资金。主要的变化是影响银行业中小企业融资是：全球化和国际化，增加了竞争和盈利方向的部门;
日益恶化的经济形势在一些机构（爆裂的国贸中心泡沫，破产）加强重点放在盈利能力进一步加强;合并和重组创造更大的结构和许多当地的分支机构，它的直接和个性化的接触，小企业，被关闭; 即将实施新的资本充足规则（巴塞尔II ）也将发生变化的中小企业的信贷业务部门，并会增加其行政费用;严格的解释国家备忘录规则由欧洲委员会消除了银行的支持下，由公共保障;许多影响银行非常积极地参与中小企业融资。所有这些变化导致更高的灵敏度的风险和利润的金融部门。金融业的影响无障碍中小企业得到资金。
高风险的认识，信贷部门，更加注重利润和正在进行的结构调整中的金融部门变化的框架，中小企业融资和影响力的中小企业获得资金。最重要的改变是：为了使风险意识较高的业务，信贷部门引入新的评价制度和手段信用评分;风险评估的中小企业银行将迫使企业提出更多更好的高质量的信息对他们的业务;银行将设法通过其额外费用为实施和运行的新的资本条例（巴塞尔II），以他们的商业客户;由于增加了竞争的利率，银行部门的需求更多，更高的服务费用（管理账户，支付系统等），这不仅为中小企业的额外费用，而且还限制了它们的流动性;小企业将失去他们的个人关系，决策者在地方分支机构-信贷申请过程将变得更加正规和匿名的，可能会失去长远;信贷部门将失去越来越多的“公共职能”，以提供获得资金的范围广泛的经济主体，它已在一些国家，为了支持和促进经济增长;利润的贷款成为主要重点是私人信贷机构。
所有这些事态发展将使中小企业获得资金的更加困难和/或将增加的成本的外部资金。创业和中小企业，而要进入新的市场，可能是受到资金短缺的问题。欧洲行为守则银行与中小企业之间有至少允许更多的透明度之间的关系银行与中小企业和UEAPME感到遗憾的是，银行部门未能达成这样的承诺。
建立一个包括政策的方法，以提高准入手工业，贸易和中小企业融资所有分析表明，信贷和贷款将保持主要的资金来源为中小企业部门在欧洲。获得资金一直是主要的关注中小企业，但最近的事态发展，金融部门局势恶化甚至更多。资金短缺已经是一个相关因素，阻碍欧洲经济复苏。许多中小企业没有能够资助他们的投资需求。
因此，UEAPME预计新的欧盟委员会和欧洲议会的新加强努力的框架内，以改善中小企业融资条件。欧洲的工艺品，贸易和中小企业的要求，包括政策方针，其中不仅包括条件中小企业获得贷款，而且还将加强其能力的内部融资和获得外部风险资本。
从UEAPME的角度来看，这种无所不包的做法应当基于三项指导原则：风险分担之间的私人投资者，金融机构，中小企业和公共部门;增加了透明度，中小企业对外部投资者和贷款人;改善监管环境，中小企业融资。
基于这些原则，并在这一背景下不断变化的环境，中小企业金融，UEAPME 提出政策措施，在以下几个方面：
1.新的资本要求指令：中小企业友好执行巴塞尔II由于密集的游说活动，UEAPME ，加上其他商业协会欧洲，已经取得了一些有利于改善中小企业的新巴塞尔协议的监管资本（巴塞尔II ）。最后协议由巴塞尔委员会包含一个更现实的态度的真正危险状况的中小企业贷款的金融市场并允许必要的变通余地，这方面，不同区域的传统和体制结构。
然而，新的规管制度，将影响之间的关系银行与中小企业，它在很大程度上将取决于它的道路将实施到欧洲的法律，无论是巴塞尔II成为中小企业的负担，如果将减少获得资金了。
新资本协议的形式巴塞尔委员会给出了金融市场的主管部门和函欧洲机构，有很强的灵活性。在大约70个地区，他们间的协定，以适应其具体需要执行时纳入欧盟法律。其中有些人将产生重要的影响成本和获取资金的中小型企业。
因此，从UEAPME预计新的欧盟委员会和欧洲议会的新实施新的资本要求指令将耗资巨大，金融部门（至多30亿欧元3至2006年）和它的客户将不得不付出代价。因此，执行-特别是对规模较小的银行，往往是非常活跃的中小企业融资-已经进行了小的行政负担可能（提交报告的义务，统计数据等）。
欧洲管理者必须尽可能认识到传统的文书抵押（担保等）。欧洲委员会和后
来的各会员国应采取的建议，欧洲议会4方面的粒度，进入零售组合，成熟，局部使用，适应的阈值等，这将减轻市民的负担中小企业融资。
2.中小型企业需要透明的评价程序
由于较高的风险意识，金融部门和需要的巴塞尔II，许多中小型企业将面临第一次与内部评级的程序或信用评分系统的银行。该银行将需要更多和更好的质量信息，并从他们的客户将评估他们以一种新的方式。双方即将事态发展已引起越来越多的中小型企业之间的不确定性。
为了减少这种不确定性，并允许中小企业理解的原则，新的风险评估，UEAPME 要求，透明的评价程序-评价程序可能不会成为一个“黑箱”中小企业：世界银行应当通报有关标准影响评价的中小企业。世界银行应当通知有关中小企业的评估，以便使中小企业改善。
谈判的欧洲行为准则银行与中小企业之间的5日，这将包括一个自我承诺，透明的评价程序，银行，失败了。因此，UEAPME期望新一届欧盟委员会和欧洲议会的新的支持：具有约束力的规则框架中的新资本充足指令，以确保透明度的评价程序和信用评分系统，为中小型企业; 拟订国家行为守则，以改善关系，银行与中小企业，并支持中小企业适应新的金融环境。
3.中小企业需要延长信用担保制度
特别侧重于小额贷款创业，转让和创新的企业快速成长的中小企业也取决于在过去往往对公众的支持，以获得资金。越来越多的银行风险意识和严格的解释国家援助规则将进一步增加，需要公众的支持。现在已经有信贷保证计划在许多国家的限制，他们的能力和太多的投资项目不能得以实现的中小型企业。
经验表明，公共资金，用于支持信用担保体系，是一个非常有效的工具和具有更高的乘数效应比其他文书。1欧元形式的欧洲投资基金可以刺激投资的30欧元的中小型企业（为风险资本基金的关系，仅仅是1:2 ）。
因此，UEAPME预计新的欧盟委员会和欧洲议会的新的支持：延长资金用于国家信贷担保计划的框架内，新的多年度方案的企业;发展新的手段对中小企业的投资组合的证券化;承认现有的和运转良好的信贷担保计划，作为抵押;更灵活的欧洲文书，因为国家的不同情况的中小企业融资;发展的信贷保证计划，在新的会员国;发展一个SBIC类似计划的会员国以关闭公平差距（ 0.2 - 2.5神达欧元，根据专家会议有望在4月27日在卢森堡）。发展了一个财务支持计划，以鼓励中小企业的internalization （目前还没有计划，可在欧盟一级：终止JOP ，淡出乙脑）。
4.中小企业需要的公司所得税制度，加强其能力的自筹资金
许多欧盟成员国的公司和收入的税收制度与消极因素，建立资本在公司内部
的再投资的利润。这一点尤其适用于公司，这些公司必须支付所得税。已经在过去的税收制度的原因之一，较高的依赖欧洲的中小型企业对银行贷款的。今后，评价的结果也将取决于资金的公司，高度依赖贷款将影响到获得贷款。这是一个恶性循环，必须打破。
尽管公司和所得税属于会员国的权限，UEAPME要求新一届欧盟委员会和欧洲议会的新的公开支持税收改革，这将加强能力工艺品，贸易和中小企业的自筹资金。因此，特别侧重于非公司企业的需要。
5.风险资本-股权融资
外部股权融资没有一个真正的传统，在中小型企业部门。一方面，小企业和家庭企业在传统上一般并不十分开放实现外部股权融资，而不是用来通知透明其业务。
另一方面，许多投资者的风险资本和类似形式的股权融资方面非常不愿意投资在其资金规模较小的公司，这是更昂贵的投资数额较大的大型企业。此外，它更难以确定这种投资规模较小的公司。
尽管股权融资将永远不会成为主要资金来源为中小型企业，这是一个重要手段高度创新创业和快速成长的公司，因此，它得到进一步的发展。 UEAPME认为，三大支柱的这样一种做法在政策支持需要：
（1）获得风险资本
（2）会员国应审查其税收制度，以鼓励私人资本投资的各种形式的风险资本。（3）保证文书的股权融资应得到进一步发展。
（4）改善有利于风险资本投资到中小企业
（5）发展二级市场，风险资本投资的中小企业应该得到支持。
（6）会计准则对中小企业应加以修订，以缓和透明之间的信息交流的投资者和拥有者，管理者。
业主兼经理必须更加意识到有必要对投资者的透明度，中小型企业的业主必须明白，在未来获得外部融资（风险资本或贷款），将取决于更多的透明和公开的信息交流有关的情况和观点，他们的公司。
为了满足新的需要的透明度，中小企业将必须使用新的信息工具（业务计划，财务报告等）和新的管理手段（风险管理，财务管理等）。
英文论文及中文翻译
International Journal of Minerals, Metallurgy and Materials Volume 17, Number 4, August 2010, Page 500 DOI: 10.1007/s12613-010-0348-y Corresponding author: Zhuan Li E-mail: li_zhuan@https://www.sodocs.net/doc/6118096584.html, ? University of Science and Technology Beijing and Springer-Verlag Berlin Heidelberg 2010 Preparation and properties of C/C-SiC brake composites fabricated by warm compacted-in situ reaction Zhuan Li, Peng Xiao, and Xiang Xiong State Key Laboratory of Powder Metallurgy, Central South University, Changsha 410083, China (Received: 12 August 2009; revised: 28 August 2009; accepted: 2 September 2009) Abstract: Carbon fibre reinforced carbon and silicon carbide dual matrix composites (C/C-SiC) were fabricated by the warm compacted-in situ reaction. The microstructure, mechanical properties, tribological properties, and wear mechanism of C/C-SiC composites at different brake speeds were investigated. The results indicate that the composites are composed of 58wt% C, 37wt% SiC, and 5wt% Si. The density and open porosity are 2.0 g·cm–3 and 10%, respectively. The C/C-SiC brake composites exhibit good mechanical properties. The flexural strength can reach up to 160 MPa, and the impact strength can reach 2.5 kJ·m–2. The C/C-SiC brake composites show excellent tribological performances. The friction coefficient is between 0.57 and 0.67 at the brake speeds from 8 to 24 m·s?1. The brake is stable, and the wear rate is less than 2.02×10?6 cm3·J?1. These results show that the C/C-SiC brake composites are the promising candidates for advanced brake and clutch systems. Keywords: C/C-SiC; ceramic matrix composites; tribological properties; microstructure [This work was financially supported by the National High-Tech Research and Development Program of China (No.2006AA03Z560) and the Graduate Degree Thesis Innovation Foundation of Central South University (No.2008yb019).] 温压-原位反应法制备C / C-SiC刹车复合材料的工艺和性能 李专，肖鹏，熊翔 粉末冶金国家重点实验室，中南大学，湖南长沙410083，中国（收稿日期：2009年8月12日修订：2009年8月28日;接受日期：2009年9月2日） 摘要：采用温压?原位反应法制备炭纤维增强炭和碳化硅双基体(C/C-SiC)复合材
毕业论文英文参考文献与译文
Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
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英文文献及中文翻译
毕业设计说明书 英文文献及中文翻译 学院：专 2011年6月 电子与计算机科学技术软件工程
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英语毕业论文引用和参考文献格式
英语毕业论文引用和参考文献格式 英语专业毕业论文引用和参考文献格式采用APA格式及规范。 一、文中夹注格式 英语学位论文引用别人的观点、方法、言论必须注明出处，注明出处时使用括号夹注的方法（一般不使用脚注或者尾注），且一般应在正文后面的参考文献中列出。关于夹注，采用APA格式。 （一）引用整篇文献的观点 引用整篇文献（即全书或全文）观点时有两种情况： 1.作者的姓氏在正文中没有出现，如：CharlotteandEmilyBrontewerepolaropposites,notonlyintheirpersonalitiesbutinthe irsourcesofinspirationforwriting(Taylor,1990). 2.作者的姓氏已在正文同一句中出现，如：TaylorclaimsthatCharlotteandEmilyBrontewerepolaropposites,notonlyintheirperso nalitiesbutintheirsourcesofinspirationforwriting(1990). 3.如果作者的姓氏和文献出版年份均已在正文同一句中出现，按APA的规范不需使用括号夹注，如： Ina1990article,TaylorclaimsthatCharlotteandEmilyBrontewerepolaropposites,noto nlyintheirpersonalitiesbutintheirsourcesofinspirationforwriting. 4.在英文撰写的论文中引用中文着作或者期刊，括号夹注中只需用汉语拼音标明作者的姓氏，不得使用汉字，如：(Zhang,2005) （二）引用文献中具体观点或文字 引用文献中某一具体观点或文字时必须注明该观点或者该段文字出现的页码出版年份，没有页码是文献引用不规范的表现。 1.引用一位作者的文献 （1）引用内容在一页内，如： EmilyBronte“expressedincreasinghostilityfortheworldofhumanrelationships,whet hersexualorsocial”(Taylor,1988：11). （2）引用内容在多页上，如： Newmark(1988：39-40)notesthreecharacteristicallyexpressivetext-types:(a)seriousimaginativel iterature注意在这些例子中引文超过一页时的页码标记方法：APA的规范是(1988,。 假若作者的姓氏已在正文同一句中出现，则不需要在括号夹注中重复，如：TaylorwritesthatEmilyBronte“expressedincreasinghostilityfortheworldofhumanre lationships,whethersexualorsocial”(1988：11).
毕业设计参考文献格式
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【举例】 [1] 王海粟.浅议会计信息披露模式[J].财政研究，20XX,21：56-58. [2] 夏鲁惠.高等学校毕业论文教学情况调研报告[J].高等理科教育， 20XX:46-52. [3] Heider, E.R.& D.C.Oliver. The structure of color space in naming and memory of two languages [J]. Foreign Language Teaching and Research, 1999, : 62 –67. 2.专著类 【格式】[序号]作者.书名[M].出版地：出版社，出版年份：起止页码. 【举例】[4] 葛家澍，林志军.现代西方财务会计理论[M].厦门：厦门大学出版社，20XX：42. [5] Gill, R. Mastering English Literature [M]. London: Macmillan, 1985: 42-45. 3.报纸类 【格式】[序号]作者.篇名[N].报纸名，出版日期（版次）. 【举例】 [6] 李大伦.经济全球化的重要性[N]. 光明日报，
大学毕业论文---软件专业外文文献中英文翻译
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毕业论文参考文献自动生成
今天刚知道原来参考文献可以自动生成……真丢脸！分享给为论文奋斗的同学来源： 周亮的日志 毕业论文不同于一般的小论文，特别是硕士毕业论文或者博士毕业论文。一般的小论文就四五页，而硕士论文动辄五六十页，有的甚至七八十页。所以有些东西如果要人工的去修改，将是一件非常痛苦的事情。痛苦的事情至少有两个：目录自动生成和编号、参考文献引用的上标。本文将从这两个方面说说小技巧，自动生成，非常方便。 先说两种痛苦情况。 设定好文章的目录结构后，突然发现中间要添加或者删除一个章节，添加删除容易，可是其后遗症就是后面的编号都要跟着变动。比如要删除第二章，那么原理的第三章就要改为第二章，后面的要跟着动，添加也一样，很麻烦。 第二个情况就是参考文献的上标问题。硕士论文参考文献都有好几十个，一般论文会要求按照论文的引用顺序列出参考文献。如果需要添加新的参考文献，那么这些参考文献的上标号又会跟着变动。 目录自动生成简单说下，将文档切换到大纲视图，然后设置你要设定成目录的文字的大纲级别。如果将大纲级别设定为1级，那么就是1级目录，一般我们会设置到3级，这样会生成1、2、3级目录。设定好后，在要插入目录的地方，点击“插入”-->“引用”-->“索引和目录”就可以了。格式在另外设置下就行了。 现在来说说这两个的简单解决办法。 首先都要设置成段落编号。将你要设定的一级目录设定成一级编号，二级目录设定成二级编号等等。参考文献一样，设置成段落编号。设定成段落编号有一个非常大的好处，就是插入或者删除其中的某个项目时，其后面的变好会跟着变动，所以这就解决了因添加删除中间的项目，而要同时修改后面的编号问题了。 目录的更新，只需要在“大纲视图”下点击更新目录，或者在页面视图的目录上，点击右键，选择“更新域”即可。
中文和英文简历和专业英语材料翻译
韶关学院 期末考核报告 科目：专业英语 学生姓名： 学号： 同组人： 院系： 专业班级： 考核时间：2012年10月9日—2012年11月1 日评阅教师： 评分：
第1章英文阅读材料翻译 (1) 第2章中文摘要翻译英文 (3) 第3章中文简历和英文简历 (4) 第4章课程学习体会和建议 (6) 参考文献 (7)
第1章英文阅读材料翻译 Mechanization and Automation Processes of mechanization have been developing and becoming more complex ever since the beginning of the Industrial Revolution at the end of the 18th century. The current developments of automatic processes are, however, different from the old ones. The “automation” of the 20th century is distinct from the mechanization of the 18th and 19th centuries inasmuch as mechanization was applied to individual operations, wherea s “automation” is concerned with the operation and control of a complete producing unit. And in many, though not all, instances the element of control is so great that whereas mechanization displaces muscle, “automation”displaces brain as well. The distinction between the mechanization of the past and what is happening now is, however, not a sharp one. At one extreme we have the electronic computer with its quite remarkable capacity for discrimination and control, while at the other end of the scale are “ transfer machines” , as they are now called, which may be as simple as a conveyor belt to another. An automatic mechanism is one which has a capacity for self-regulation; that is, it can regulate or control the system or process without the need for constant human attention or adjustment. Now people often talk about “feedback” as begin an essential factor of the new industrial techniques, upon which is base an automatic self-regulating system and by virtue of which any deviation in the system from desired condition can be detected, measured, reported and corrected. when “feedback” is applied to the process by which a large digital computer runs at the immense speed through a long series of sums, constantly rejecting the answers until it finds one to fit a complex set of facts which have been put to it, it is perhaps different in degree from what we have previously been accustomed to machines. But “feedback”, as such, is a familiar mechanical conception. The old-fashioned steam engine was fitted with a centrifugal governor, two balls on levers spinning round and round an upright shaft. If the steam pressure rose and the engine started to go too fast, the increased speed of the spinning governor caused it to rise up the vertical rod and shut down a valve. This cut off some of the steam and thus the engine brought itself back to its proper speed. The mechanization, which was introduced with the Industrial Revolution, because it was limited to individual processes, required the employment of human labor to control each machine as well as to load and unload materials and transfer them from one place to another. Only in a few instances were processes automatically linked together and was production organized as a continuous flow. In general, however, although modern industry has been highly mechanized ever since the 1920s, the mechanized parts have not as a rule been linked together. Electric-light bulbs, bottles and the components of innumerable mass-produced