篇一：留学理财选择合适的银行卡节省费用
留学理财 选择合适的银行卡节省费用
首先，为广大赴美留学的同学们介绍，如何选择最适合自己情况的银行卡以便节省费用，一起来卡一下。使用人民币/美元的双币国际卡，可能会感觉不够“适用”。因为，不论取现还是刷卡消费，都要额外收取1%左右的外汇兑换费。刷卡消费时，还将有两次外汇交易，即在消费时，用美元结算，美元兑欧元一次;在用人民币购汇偿还时，人民币兑美元一次，经过两次外汇买卖，汇率损失不可避免。
尤其在人民币升值后，汇率间的升跌会让留学生花不少冤枉钱。为免去多次汇兑损失，国内银行已推出各币种的信用卡。中国银行新推出的英镑卡，将提供英镑为清算货币，英镑消费，英镑还款，亦可用人民币还款，避免在英国消费时的多重货币兑换损失;民生银行新推出欧元卡、澳元卡，可在中国银联和国际信用卡组织全球受理网络使用，其中澳元卡属国内首家推出。据了解，上述两家银行均提供费率优惠。民生欧元卡、澳元卡免首年年费，一年持卡累计消费8次（含）或等值5000元（含）人民币以上，可免次年年费;中行英镑卡年内消费或取现6次，获首年年费回赠。
除了留学生同学们在美国可以通过选择合适的银行卡节省费用以外，我们的家长朋友在国内也可以进行相关的学习。父母可善用信用卡，帮助留学在外的子女理财。如工行牡丹国际卡，具有一定的透支额度，同时专为出国留学人员设计了主附卡功能。父母在国内持主卡，子女在国外持附属卡消费，父母只要在免息期内用人民币购汇还款，透支额度就能循环使用。
以上几条，就是针对美国的广大留学生朋友们的理财问题提出的一些小建议。同时，广大留学生和家长要不断密切关注相关信息，以便及时获得相关银行理财的最新信息，减少不必要的支出，降低费用。在国外的学习，不仅仅是学校课程的学习，也是不断接受生活的历练，不断成长的过程。
篇二：专业英语
(1) This section is a brief introduction to the forging industry and its products in terms of their important role in our way of life, highlighting their technological and economic significance.
由于锻造工业及锻件在我们的生活方式中起着很重要的作用，本节简介锻造工业及锻件，并突出其技术（意义）和经济意义。
（2）In earlier days forging was the process shaping metal by heating and hammering.today,metal is not always heated for forging and the work may be performed by several types of heavy machines which apply impact or squeeze pressure with swift precision.in today's forging industry the skill and seasoned judgment of the forgemen is enhanced by the machines of modern technology to produce metal parts of unparalleled strength and utility.
在早期锻造成形过程金属加热和锤击。今天,锻造加热金属并不总是和工作可能是由几种类型的重型机器迅速精确地施加影响或紧缩压力。在今天的锻造行业的技能和经验丰富的判断的锻工增强机器的现代技术生产金属零件的无与伦比的力量和工具。
（3）As efficient use of material becomes more necessary, the ability of forgings to provide strength with minimum weight becomes more attractive. As more use is made of costly, difficult-to-machine alloys, the relative precision and dimensional uniformity of forged parts become more desirable. The products of the forging process as old as antiquity are as new as tomorrow.
作为有效的利用材料变得越来越有必要,锻件的能力提供力量与最低重量变得更有吸引力。随着越来越多的使用是昂贵的,做的难加工合金、锻造零件的相对精度和尺寸均匀性变得更可取的。锻造工艺的产品一样古老的古代一样新的明天。
(4)The production of closed-die forging in the titanium and nickel-base superalloys , which are specified for the most exacting aerospace applications , is a complex sequence of processes . An essential requirement is close co-operation between the manufacturer of the billet material and the die forger responsible for shaping the material to the geometry， quality , and engineering property requirements of the ultimate customer.
模锻生产的钛和镍基超合金,为最严格的航空航天应用程序指定,是一个复杂的序列的过程。之间的一个基本要求是密切合作的生产商坯材料和模具伪造者负责成形材料几何,质量,工程房地产需求的最终客户。
(5)By using the techniques described the degree of the surface chilling of the forgings due to die contact, with its consequent effect on surface cracking potential and limitation of metal flow near
die contact surfaces, can be minimized, thus enabling in many cases a more economic use of material than is possible with forging processes in which the forging and die are in continuous contact.
描述通过使用技术的程度的表面冷却锻件由于接触模具,顺向潜在影响表面开裂和附近的金属流动的限制模具接触表面,在许多情况下可以最小化,从而使更多的经济使用的材料比是可能的锻造过程中锻造和模具在连续接触。
(6)Press forging employs a slow squeezing action in deforming the plastic metal ，as contrasted with the rapid impact blows of a hammer. The squeezing action is carried completely to the center of the part being pressed thoroughly working the entire section. These presses are the vertical type and may be either mechanically or hydraulically operated. The mechanical presses which are faster operating and mostly commonly used ．Range in capacity from 500 to 10000 tons.
与锤锻的快速冲击不同，压力机锻造是用缓慢的挤压作用使塑性金属变形。这挤压作用完全被施加到正在被压锻的零件中心位置上，直至彻底使整个工件得到加工。这些压力机都是立式的，可能是机械操作也可能是液压操作的。机械操作压力机，操作速度比较快，使用最普遍，锻造能力从5400吨到10000吨范围。
(7) In drop forging , a piece of metal , roughly or approximately of the desired shape , is placed between die faces having the exact form of the finished piece , and forced to take this form by drawing the dies together . This method is widely used for the manufacture of parts both of steel and brass. Large ingots are now almost always forged with hydraulic presses instead of with steam hammers, since the work done by a press goes deeper. Further, the press can take a cooler ingot and can work to closer dimensions. The forging should be done at about the same temperature as rolling; the process improves the physical properties of the steel just as rolling
does. In the final forging it is important not to have the steel too hot, for an overheated steel will have poor mechanical properties when cooled. In heating for forging the temperature is usually judged by the eye , but where large numbers of the same pattern are made , the piece to be forged are heated in furnaces in which the temperature is indicated by pyrometers , and often is automatically controlled
在落锤锻中，一块金属坯料，粗糙的即大体像所要求零件形状那样，被放入到具有成品件那样精确形状的模面之间，然后施加压力使模具紧紧结合在一起以锻取模腔形状。这一方法广泛用来制造钢件和黄钢件。大型金属锭现在几乎都是用液压压力机来锻造的，而不用蒸汽锤。因为用压力机锻造，变形更加深透。将来压力机可对付冷金属锭并能加工得到更加精确的尺寸。锻造将在大约与辊轧同样的温度下进行，这种工艺正像轧制那样可改善金属的物理性能。最后火锻时，不使
钢太热很重要，因为过热钢冷却后，其机械性能较差。为锻件加热，温度通常是以肉眼来判断的，但在生产大量相同锻件的场合，要锻造的坯件是在有高温计指示温度的炉子中来加热，并且常常是自动控制的。
(8) Pressworking operations have increased dramatically over the last few years, but like many other manufacturing operations, the existing technology has sometimes failed to keep pace with the changing applications. One area where this is especially true is die bending.
压力加工方法在近几年已经显著增多，但是和许多其他制造方法一样，现有的技术已经无法满足操作要求，尤其对于弯曲模。
(9)Rotary bending will not completely replace the need for either vee bending or wipe bending for all applications.but in those situations where rotary bending is appropriate ,the cost savings and overall efficiency of virtually any bending operation can be markedly increased
旋转模加工并不能完全代替v形槽模弯曲和折弯弯曲的所有应用。但是在适合运用旋转模弯曲的任何情况下基本上都能节省费用，并且能显著地增加弯曲成型的整体效率
(10) Fine blanking is a techique used for production of blanks perfectly flat and with a cut edge.which is comparable to a machied finish.this quick and easy process is worthy of parts justifies the cost of a blanking tool esprations such as shaving are eliminated.
精密冲裁是一种用于精确冲裁带平面的产品的技术，它的剪切刃可比得上机加工的抛光。这种既快捷有方便的加工方法值得认真思考，特别是考虑到可省掉像刨削这样的操作，零件的数目也证实了冲裁工具的成本下降了。
（11）In fine blanking the breaking stress during shearing occurs only at the edges of the punch and die. in the shearing zone the material is only deformed
.
在精剪切在消隐断裂应力只发生在冲头和模具的边缘。在剪切区中的材料仅发生变形。
(12) The study of metal flow through conical converging dies covers such processes as wire drawing, open-die extrusion, hydrostatic extrusion, and extrusion through a confined chamber.
金属流过圆锥会聚模的研究包括像拉丝、开式冷挤压、静液挤压和通过约束腔的挤压之类的工艺。
(13)These three process variables - reduction, cone angle, and friction - are independent in that the process planner may exercise a degree of freedom in choosing their values. The severity of
friction, for instance, is controlled, within limits, by choices of lubricant, die material and finish,
speed, etc. The above three parameters, namely, reduction, cone angle and friction are the primary factors affecting the process. Their effects on the first dependent parameter, the drawing or extrusion force, will be analyzed first. Other independent parameters also play a role during processing. For example, the drawing or extrusion force is linearly proportional to the flow strength of the material, but when inertia forces are neglected, it is independent of the speed. The power, on the other hand, is linearly proportional to speed. Furthermore, we will first consider isothermal processing, where temperature is not a factor and then extend the treatment to handle adiabatic processing and temperature effects. Thus, at first, only the effectof the three independent parameters (r%, a, and m) is considered.
这三个工艺变量－缩小量、锥角和磨擦－在工艺设计者在选择这些变量的值中可能运用自由度时是独立的。例如，磨擦的激烈程度可通过选择润滑剂、模具材料和磨光、速度等而控制在一定限度内。以上三个参数，即缩小量、锥角和磨擦是影响工艺的最主要因素。首先将分析它们对第一相关参数－拉丝力或挤压力－的影响。其他独立参数在工艺过程中也发挥作用。例如，拉丝力或挤压力与材料的流动强度成线性比例关系，但是当惯性力被忽略时，它与速度无关。另一方面，功率则与速度成线性比例关系。而且，我们将先考虑等温过程，在这种情况下，温度不是一个因素，然后将处理扩展，以处理绝热过程和温度的影响。因此，首先只考虑三个独立参数（r%, a和磨擦）的影响。
(14)Basic industrial stretch forming is used mainly in the aircraft industry to produce parts of large radius.importantly,springback is here minimized by the predominantly tensile stresses and lack of strain gradient through the thickness.the sheet is placed over the die and clamped in the jaws,and then the ram is raised until the desired shape is achieved. as the strains in this operation frequently approximate to plane strain little diffuse necking is available and only components where the maximum strain required is relatively low can be formed satisfactorily ; alternative,a very ductile material is needed, plus good lubrication.
基本的工业拉伸成形，主要用于航空工业，以产生大的半径的部分。重要的是，回弹最小化，这里的主要拉伸应力，并通过成形件片材缺乏应变梯度的放置在模具和夹紧在夹爪，然后压头升高，直到所希望的形状的实现。作为应变在这次行动中经常接近平面应变小漫缩颈可用，并且只有其中的组件所需的最大应变是比较低的能良好地形成;另类，非常韧性材料是必要的，再加上良好的润滑
（15）in this variation, a blank is gripped on two edges only and stretched into the plastic region before wrapping it over a punch and then bringing down the die to
complete the operation .
这种方法是将毛培只从两边夹紧在冲床上落下凸模拉伸至塑性区
(16)Earring is due to the variation in the γ-value in the plane of the sheet. as a highγ-value means a resistance to thining, it also means a resistance to thickening and so high γ regions result in waves and low γ regions in troughs, as the flange of the blank feels a compressive hoop stress during drawing.
制耳是由于在片材的平面内的γ值的变化。作为一种高γ值意味着减薄了阻力，这也意味着，以增稠性等的高γ区域导致波和低γ区域中的槽，如坯料的凸缘拉伸时感觉压环向应力。
（17） this process combines a modified tractrix die with a number of ironing rings to produce,originally,cartridges,with their traditional thin walls and thick bases. in 1972, diesel engine cylinder liners were made by this route and still are today. fire-extinguisherbodies are another product ideal for deep drawing and ironing manufacture .
此工艺结合了修正的具有大量减薄拉伸法兰的等切面曲线模，最初用于生产弹药筒，具有传统的薄壁厚底特征。1927年，柴油机气缸套就是用这种方法制造的，至今仍在使用。灭火器主体是深冲压减薄拉伸制造的另一种理想的产品
(19)Tractrix shapes are often proposed for the die radius ,and industrially many thousands of engines cylinder liners and fire extinguisher bodies have been manufactured by contoured die drawing followed by wall ironing, which is another way to produce a deep cup.
切面形状往往提出了凹模圆角半径，工业上成千上万的发动机汽缸套及灭火器机构是通过锥形凹模口拉伸进行薄壁拉伸生产的，这是另一种拉深的方法.
(20)A circular sheet metal blank is rotated in a lathe and a manually operated tool deflects it against a rotating former until the required shape is produced. This is usually achieved with a number of strokes. The back up lever is used judiciously, to avoid compressive instability. Originally, the roller former was a wooden forming bar. In the simple spinning process, very little thickness change is produced and so there is a minimum dependence on material ductility. Additionally, the process is very flexible and blanks from 5mm to 5m in diameter and from 0.5mm to 30mm in thickness are spun with simple mechanical aids.
一个圆形的金属片毛坯旋转的车床和手动操作的工具偏转它反对一个旋转前，直到所需要的形状就产生了。这通常是与一个笔画数来实现。该备份杆谨慎使用，以避免压不稳定。本来，辊前者是一个木制的形成吧。在简单的纺纱工艺，很少
篇三：常用财务会计英语
《中美比较财务会计学》附录
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《中美比较财务会计学》附录《Glossary for International Accounting Standards》
Glossary for International Accounting Standards
part 2
balance between benefit and cost 收益与成本的平衡
balance sheet 资产负债表
balance sheet date 资产负债表日
balance sheet liability method 资产负债表负责法
bank overdrafts 银行透支
basic earnings per share 基本每股收益
beginning of the period 期初
benchmark treatments 基准处理方法
beneficiary 受益人
best estimate 最佳估计
bid bonds 投标保函
bid price 出价
bills 帐单
binding sale agreement 约束性销售协议
board of directors 董事会
bonus 奖金；红利
bonus issue 红股
bonus plan 奖金计划
borrowing agreements 借款协议
borrowing cost 借款成本
bottom-up test 由下而上测试
branch 分支机构
brand name 商标名称
brokerage 经纪人佣金；经纪人业务
business combination 企业合并
business combination which is an acquisition 购买式企业合并
business segment 业务分部
buy back 回购
buying segment 采购分部
call option 看涨期权、买入期权
callable 可赎回的
callable debt 可赎回债券
cap （利率）上限
capital 资本
capital approach 资本法
capital asset pricing model 资本资产定价模型
capital commitment 资本承诺
capital contributions 资本投入
capital gain 资本利得
capital maintenance 资本保全
capital transactions 资本交易
capitalisation 资本化
capitalization issues 资本化发行
capitalization rate 资本化比率
carry forward 结转后期
carry forward of unused tax credit 未利用的税款抵减结转后期
carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期
carrying amount 账面金额
carrying back a tax loss 可抵扣（应税利润额的）亏损抵前
cash 现金
cash basis 收付实现制
cash equivalents 现金等价物
cash flow 现金流量
cash flow risk 现金流量风险
cash flow statements 现金流量表
cash generating unit 现金产出单元
cash in banks 银行存款
cash inflow 现金流入
cash on hand 库存现金
cash outflow 现金流出
certificates of deposit 存单
changes in accounting policies 会计政策变更
changes in financial position 财务状况变动
charge against 借记；计入
chief executive officer 首席执行官，行政总裁，总经理
class of assets 资产类别
classification 分类，归类
clearing house 清算所
closing rate 期末汇率
collateral 抵押品
collateralised borrowing 抵押借款
collectability 可收回性
collection cost 收帐费用
combination of shares 并股
combine 合并
combined entity 合并实体
combined result 合并经营结果
combining and segmenting construction contract
合并和分立的建造合同
combining enterprise 参与合并的企业
commission 佣金
commitment 承诺
commitment fee 承诺费，承约费
commodity contract 商品合同
commodity future contract 商品期货合同
commodity-based contract 以商品为基础的合同
common share 普通股
comparability 可比性
comparable uncontrolled price method 不加控制的可比价格法 comparative period 比较期限
compensated absences 带薪缺勤
compensation 补偿，报酬
compound instrument 复合金融工具
computer software 计算机软件
concentration of credit risk 信用风险集中
concentration of risk 风险集中
consideration 对价
consistency 一致性
consolidated balance sheet 合并资产负债表
consolidated financial statements 合并财务报表
consolidated group 合并集团
consolidated income statement 合并收益表
consolidation 合并
consolidation of shares 并股
consolidation procedure 合并程序
constant rate of return 固定回报率
construction contract 建造合同
construction overhead 施工间接费用
constructive obligation 推定义务
consumable 易耗品
contingencies 或有事项
contingent asset 或有资产
contingent commitments 或有承诺
contingent gains 或有利得
contingent liabilities 或有负债
contingent losses 或有损失
contingent rental 或有租金
contingent issuable shares 或有可发行股
contract 合同，合约
contractor 承包商
contractual obligation 合同义务
contractual provision 合同条款
contractual right 合同权利
contribute 注资，出资
contribution 出资，提存金
control 控制
convention 惯例
conversion option 转换期权
conversion right 转换权
convert 转换
convertible 可转换
convertible bonds 可转换债券
copyright 版权
corporate assets 总部资产
corridor 区间
cost 成本
cost method 成本法
cost of acquisition 购买成本，收买成本，购并成本
cost of an investment 投资成本
cost of conversion 加工成本，转换成本
cost of disposal 处置成本
cost of goods sold 销货成本
cost of inventorise 存货成本
cost of labor 人工成本
cost of purchase 采购成本
cost of sales 销售成本
cost of sales method 销售成本法
cost recovery approach 成本收回法
cost saving 成本节省
cost-plus contract 成本加成合同
cost-plus method 成本加成法
cost of acquisition 购买成本
cost of meterial 材料成本
cost of registering 注册费用
cost to complete 完工尚需发生的成本
counterparty 对应方
credit 贷记；贷项
credit facilities 信用便利
credit risk 信用风险
credit term 赊销期限
creditor 债权人
creditworthiness 信用可靠度
cumulative preference dividends 累计优先股股利
cumulative preferred share 累计优先股
currency risk 货币风险
currency swap 货币互换
currency translation differences 货币折算差额
current and expected profitability 当期和预期盈利能力 current assets 流动资产
current cost 现行成本
current cost approach 现行成本法
current cost financial statements 现行成本财务报表
current interest rate 现行利率
current investments 短期投资
current liabilities 流动负债
current obligation 现时义务
current period 当期
current salary approch 当期工资法
current service cost 当期服务成本
current tax 当期税金
curtailment 缩减
customer loyalty 顾客信赖，顾客忠诚
Part 3
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date of contribution 出资日
date of report 报告日
date of the valuation 评估日
day-to-day activity 日常活动
dealing securities 交易性证券
debt default 债务拖欠
debt instrument 债务性工具
debt security 债务性证券
debt-equity ratio 债务－权益比
decline 下跌
deductible temporary differences 可抵扣暂时性差异 default 违约
deferral method 递延法
deferred compensation 递延酬劳
deferred compensation arrangement 递延酬劳安排
deferred foreign exchange gain or loss 递延汇兑损益 deferred income 递延收益
deferred payment 递延付款
deferred payment terms 递延付款条件
deferred revenue 递延收入
deferred tax asset 递延所得税资产
deferred tax liabilities 递延所得税负债
deferred taxes 递延所得税
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