1、U6词词类转换翻译法类转换翻译法statement of accountcurrent accountoutstanding account credit account/creditor accountdebit account/debtor accountaccount payableaccount receivable cash account running account 会计报表活期账未决帐项贷方账项借方账项应付账；应付未付账应收账；应收未收账现金账流水账suspense account overdue account to keep account to have an acco
2、unt withto make up an accountto close ones account wtih to close an account to ask an account/to demand an account暂记账过期账；延滞账记账与.有交易清算；清理债务与.停止交易结账清理未付账to settle an account/to liquidate an account/to square an accountto audit an account to examine an account to charge the amount to As accountto pay o
3、n account by return post清算审查账目；监查账目检查账目转入A的账户以记账方式付款立即作复 Accounting includes the design of accounting systems,preparation of financial statements,audits,cost studies,development of forecasts,income tax work,computer applications to accounting processes,and the analysis and interpretation of accounti
4、ng information as an aid to making business decisions.译文：译文：会计包括会计包括设计会计制度，会计制度，准备财务报表、财务报表、审计账目和成本和成本研究报告，研究报告，展开预测、个人所得税工作和计算机在财务过程中预测、个人所得税工作和计算机在财务过程中的运用，的运用，分析与与解读有助于制定商业决策的会计信息。有助于制定商业决策的会计信息。视角转换（视角转换（shift of perspectiveshift of perspective）词类转换词类转换句子成分转换；句子成分转换；表达方式转换；表达方式转换；自然语序与倒装语序之间的转换；
5、自然语序与倒装语序之间的转换；正面表达与反面表达正面表达与反面表达之间的转换；之间的转换；主动句式与被动句式主动句式与被动句式之间的转换；之间的转换；不同分句（含主句与从句）不同分句（含主句与从句）之间的转换；之间的转换；等等。等等。视角转化法视角转化法(Shift of Perspectives)1.riot petition law3.Students are still arriving.4.Dont stop running.5.Inflation is Target of Banks New Policy（China Daily 标题）6.arms conference 7.benc
6、h warmer防暴警察防暴警察反竞争法反竞争法学生还没有到齐。学生还没有到齐。继续跑。继续跑。反通货膨胀是银行新政的目标。反通货膨胀是银行新政的目标。裁军会议裁军会议“冷板凳冷板凳”队员（替补队员）队员（替补队员）概念：概念：将源语中属于一种词类的词语翻译成目的语中属于另一种词类的词语的翻译方法。采取此法原因：采取此法原因：中英语言语法差异语法差异，它所修饰的某个成分或被它修饰的某个成分发生了词性转换；中英语言表达方面差异表达方面差异，英语的某一词类为地道表达，但汉语另一词类才是地道表达。目的：目的：使语言表达更为地道。1.Converting to verbs1.Converting to
7、 verbs（转译成动词）（转译成动词）名词转译成动词（n.-v.）介词转译成动词。（prep.-v.）形容词转译成动词（adj.-v.）副词转译为动词（adv.-v.）2.Converting to nouns2.Converting to nouns（转译成名词）（转译成名词）动词转译为名词（v.-n.）形容词转译为名词（adj.-n.）3.Converting to other parts of speech3.Converting to other parts of speech（其它词类转译）（其它词类转译）英语中具有动作意义的动作意义的名词，汉译时往往可转化为动词。They wen
8、t on strike in demand of a 40 percent wage increase.Give me liberty or give me death.He is an enemy to reform.他们举行罢工，要求工资增加40%。不自由，毋宁死。他反对改革。Difference between the social system of states shall not be an obstacle to their approach and cooperation.I am afraid I cant teach you English.I think my daugh
9、ter is a better teacher than I.The operation of a computer needs some knowledge of English.恐怕我教不了你英语，我想我女儿比我教得好。操作电脑需要一些英语知识。国与国社会制度的不同应妨碍彼此的接近与合作。The road to development is long but we are firmly on it.He is walking in the park with an umbrella in his hand.It is our goal that the people in the unde
10、veloped areas will be finally off poverty.The company has advertised in the newspaper for electronic experts.发展的道路虽然漫长，可我们已坚定地走上了这条路。他在公园散步，手里拿着一把伞。我们的目标是使不发达地区的人民最终摆脱贫困。公司在报上登广告招聘电子方面的专家。Integrity means you do what you do because its right and not just fashionable or politically correct.Dont be afr
11、aid of those who might have a better idea or who might even be smarter than you are.Is Mr.Smith familiar with the performance of the laboratory equipment?诚实意味着去做你认为对的事，而不仅仅是为了赶时髦或在政治上不出错。不要恐惧那些想法可能比你高明，或者那些可能比你更聪明的人。史密斯先生熟悉实验室设备的性能吗？What film will be on this evening?That book will be out pretty soon
12、.In those years the republicans were in.Double windows were fixed to keep the cold out.今晚放映什么影片？那本书不久就要出版了。那些年是共和党执政。安装双层窗御寒。当英语动词的意义不易用汉语动词表达，或不能表达得很准确时，可以把动词转译为名词。The book did not impress me at all.Harry aims to become a computer expert.1.Your work is characterized by lack of attention to detail.那
13、本书没留给我什么印象。哈里的目标是成为计算机专家。你工作的毛病是不注意细节。（粗心大意）The machine weighs about five hundred kilograms.When light falls on certain things,it bounces back,which we say the light is reflected.The youths always dream fondly of their future.Independent observers have commented favorably on the achievements you hav
14、e made in this direction.光照到某种物体上会弹回来，这种情况我们称之为光受到反射。年轻人对前途总是怀有美好的梦想。有独立见解的观察家们对你们在这方面所取得的成就给予了很高的评价。这台机器的重量是500公斤。注意：注意：如果英语动词译成汉语动词时跟前后的修饰语不好搭配；或搭配起来不符合汉语习惯，可以把动词译成名词，再在名词前加上与之搭配的动词。有些形容词在翻译时如不易或不能用适宜的汉语形容词表达，可改用名词表达。The day was cloudy but the sun was trying to come through.Obedience is obligatory
15、 on a soldier.1.Many Western people are religious.天上有云，不过太阳就要破云而出了。服从命令是军人的天职。很多西方人/西方人多数都是虔诚的教徒。You are a greater blockhead than I had supposed you to be.Our government shows great concern for the Chinese resident abroad.His address impressed me deeply.From the front,back and both sides we kept a s
16、trict watch on the enemy.你比我所想象得要傻得多（n.adj.）我国政府十分关心海外华侨。他的讲话给我留下很深的印象。我们在前后左右严密地监视敌人。He is the right man Im looking for.The unit of weight is the gram,that of length is the meter,and that of capacity is the liter.The machine can dimensionally be changeable according to consumers need.All you have d
17、one is proportional to all you have achieved.他正是我在找的人。重量单位是克，长度单位是米，容量单位是升。这台机器可以根据用户的需要进行尺寸（或大小）的变化。你的付出和所得成正比。To be independent is an absolute necessity for young people.In science,it is important to state a law or a principle accurately.With slight repairs,the machine could be in motion.The new m
18、ayor earned respect due to the courtesy of visiting the poor in the city.独立对年轻人来说是绝对必要的。在科学方面定律或定理的准确叙述十分重要。只要稍加修理，这台机器便可以运转。新市长有礼貌地访问城市贫民赢得了人们的尊敬。3.A government report targets earnings from industry at US$200 billion by 2008.2.The cost of making goods can be drastically lowered by means of mass-pro
19、duction.政府的一份报告提出一个政府的一份报告提出一个目标目标：到：到20082008年，要使工业收入达到年，要使工业收入达到20002000亿美亿美元。元。（英语动词转换成汉语名词）（英语动词转换成汉语名词）通过通过批量生产可以大幅度降低产品的生产成本。批量生产可以大幅度降低产品的生产成本。（英语介词转化成汉语动词）（英语介词转化成汉语动词）1.I have the honor to inform you that the new products of yours have entered the international markets.我我荣幸地荣幸地告诉你，贵公司的新产品已经
20、打入了国际市场。告诉你，贵公司的新产品已经打入了国际市场。（英语名词转换成汉语副词）（英语名词转换成汉语副词）4.Advertising affects tremendously every sphere of modern life.5.The fair price connected with the superiority of varieties of our products will be able to guarantee our competitive edge in the international market.广告对现代生活的方方面面产生广告对现代生活的方方面面产生极大的极大的影响。影响。（英语副词转换成汉语形容词）（英语副词转换成汉语形容词）我方产品价格合理，种类我方产品价格合理，种类繁多繁多，品质优良，能够确保在国际市，品质优良，能够确保在国际市场的竞争优势。场的竞争优势。（英语名词转换成汉语形容词）（英语名词转换成汉语形容词）
