跪求好心人帮我翻译下面一段文字,急用,谢谢
It account the price problem contain two kinds of standpoints.It a, should acquire, maintain, develop the value that the all in the process waste the human resource investment expenditure to be the manpower property physically to enter in ledger according to it to the manpower property, because these expenditures are solid true at of, borrow this to enter in ledger, since objective and convenient, this kind of method is called the cost method.It two, should press its net value to enter in ledger to the manpower property, but shouldn't press it to waste the expenditure to enter in ledger, because the business enterprise usually acquire, maintain, develop the expenditure in the process of the human resource out of accordance with the net value of the manpower property, should press its net value to enter in ledger to the manpower property, that method is called the worth method.Above-mentioned two kinds of standpointses develop through many years, becoming the human resource accountancy's two greatest branches:Worth accountancy of the human resource cost accounting and human resources.
(1)The human resource becomes the wood accountancy.Its characteristics is to pass alone calculate the human resource job advertisement, select, settle and train etc. cost, carry on relevant cost of human resource obtain and development capitalization, become the manpower property, then press to is turn by the benefit period to make the expenses.Calculate for the human resource cost to mainly adopt 3 kinds of methods:The history cost method, namely with the human resource obtain, develop, settle, sends away etc. the actual cost expenditure is basis, and account its capitalization price method;The replacement cost method, under the condition of current commodity price, to reset just carry on calculate at the cost that personnel need for use currently of account the price method, it includes two parts, one is because the existing employee leaves to cause of leave office cost, two is obtain, develop it acts for of cost;The opportunity cost method, namely with business enterprise the employee leave office economy that make business enterprise's suffer loss for the basis carries on calculate of account the price method.
(2)Worth accountancy of human resource.Its lord if it were not for is worth but be the human resource value to calculate the foundation by producing the value with the devotion.This make be worth to the human resource of absolutely impossibly calculate accurate, but can adopt the computable method only.
Usually under circumstance should adopt the human resource cost accounting method to the capitalization of the human resource.This is because of, on the other hand, under the condition of market economy, follow to wait the price commutation principle, the biggest degree in price ability ground of the human resource value that comes close the human resource that become through a fair competition, so result in the method that the actual appropriation costs turn can't the 账 of the manpower property faces the value to deviate from with its net value seriously.On the other hand, the data of the cost method obtain more convenient and objective, can prevent°from conduct the personnel makes use of the subjective of handle the method to distort the data and cover up the statement.In addition, though the cost method can not cover all cost, if the government expenditure etc., the part that it don't cover is mainly some public products., To business enterprise, this part of cost does not need the expenditure, in other words, this part is to have not results to show this resources to business enterprise, the business enterprise human resource the accountancy has no necessity reflection to this.So, the human resource cost accounting should be a human resource accountancy the 账务 the main current of the processing.But worth accountancy of human resource also not useless place, under the condition of some special, such as gratis turn into the human resource, if choose with the cost method, the actual appropriation costs of the human resource and the net value difference of the manpower properties lead greatly, but adopt the value rule to even have the objectivity, reliability.
3.4 human resource the accountancy check
(1)Manpower property account.Sum up to reflect the manpower property to increase or decrease the fluctuation circumstance, the increment of its debit reflection manpower property, the decrease of the credit reflection manpower property.Surplus amount generally in the debit, reflect the history cost and replacement costs of the existing manpower property, this account press the officers and workers' category constitution detail account.
(2)The manpower property total amount amortizes the account.Its credit reflection presses to certainly amortize the manpower property of the rate calculation to amortize the sum, debit reflection etc. because of retiring and leaving office the reason withdraw the officers and workers' total amount of the business enterprise to amortize the sum, the surplus amount means that the total amount of the existing manpower property amortizes the sum.This account should according to to should of the manpower property the detail account establish the homologous detail account.
(3)The manpower property obtains the cost account and the manpower property development cost accounts.These two accounts are the transition accounts of the costings property, categorizing to gather together the business enterprise investment in the manpower property in order to, the actual quantity of the debit reflection investment expenditure, credit the reflection turns into the amount of money of the manpower property account.Expect the end surplus amount in the debit, express to be placed in to obtain and train the officers and workers' investment of the stage still.
(4)Manpower capital account.That account uses to reflect to be gratis adjust into the officers and workers from the parties concerned, be the manpower property of to should account, reflect to invest the source.When the officers and workers leaves the business enterprise, should turn the quantity that the manpower capital account correspond into the non-operating income account.
跪求好心人帮我翻译下面一段文字,急用,谢谢~
Abstract1： Domesticating translation and foreignizing translation are two
different translation strategies. The former refers to the translation
strategy in which a transparent, fluent style is adopted in order to minimize
the strangeness of the foreign text for target language readers, while
the latter designates the type of translation in which a target text deliberately
breaks target conventions by retaining something of the foreigness of the
original. But what is the translation practice like in China? Do translators
tend to use foreignizing methods or domesticating ones? What are the factors
that affect their decision making? This paper tries to find answers to
the questions by looking into the translation of English metaphors into
Chinese.
Key words: domesticating translation; foreignizing translation; metaphor;
target
language reader
1. Introduction
"Domesticating translation" and "foreignizing translation" are the terms
coined by L. Venuti (1995) to describe the two different translation strategies.
The former refers to the translation strategy in which a transparent, fluent
style is adopted in order to minimize the strangeness of the foreign text
for target language readers, while the latter designates the type of translation
in which a target text "deliberately breaks target conventions by retaining
something of the foreigness of the original" (Shuttleworth &Cowie, 1997:59).
The roots of the terms can be traced back to the German philosopher Schleiermacher’s
argument that there are only two different methods of translation, " either
the translator leaves the author in peace, as much as possible, and moves
the reader towards him; or he leaves the reader in peace, as much as possible,
and moves the author towards him" (Venuti, 1995: 19-20).
The terms "foreignization" and "domestication" may be new to the Chinese,
but the concepts they carry have been at least for a century at the heart
of most translation controversies. Lu Xun (鲁迅) once said that "before
translating, the translator has to make a decision : either to adapt the
original text or to retain as much as possible the foreign flavour of the
original text" (Xu, in Luo, 1984: 315).
But what is the translation practice like in China? Recently I have read
two articles which show completely conflicting views on this question.
In his article entitled "Chinese and Western Thinking On Translation",
A. Lefevere makes a generalization based on his comparison of Chinese and
Western thinking on translation,
When Chinese translates texts produced by Others outside its boundaries,
it translates these texts in order to replace them, pure and simple. The
translations
take the place of the original. They function as the original in the culture
to the extent
that the original disappear behind the translations. (Bassnett & Lefevere,
1998:14)
However, Fung and Kiu have drawn quite different conclusions from their
investigation of metaphor translation between English and Chinese,
Our comparison of the two sets of data showed that in the case of the English
metaphor
the image often than not retained, whereas with the Chinese metaphors,
substitution is
frequently used. [...] One reason perhaps is that the Chinese audience
are more familiar with
and receptive to Western culture than the average English readers is to
Chinese culture. (Fung, 1995)
The above conflicting views aroused my interest in finding out whether
the Chinese tend to domesticate or to foreignize when they translate a
foreign text. In what follows I shall not compare translation by Western
and Chinese translators, but rather look into the translation of English
metaphors into Chinese.
2. What is Metaphor?
The Random House Unabridged Dictionary (second addition) defines metaphor
as "a figure of speech in which a term or phrase is applied to something
to which it is not literally applicable in order to suggest a resemblance."
While according to BBC English Dictionary, "metaphor is a way of describing
something by saying that it is something else which has the qualities that
you are trying to describe."
Peter Newmark defines metaphor as "any figurative expression: the transferred
sense of a physical word; the personification of an abstraction; the application
of a word or collocation to what it does not literally denote, i.e., to
describe one thing in terms of another. [...] Metaphors may be ’single’
-- viz. one-word -- or ’extended’ (a collocation, an idiom, a sentence,
a proverb, an allegory, a complete imaginative text" (1988b:104).
Snell-Hornby rejects Newmark’s concept of the "one-word metaphor" in favour
of Weinrich’s definition that "metaphor is text" (1988:56). She believes
that a metaphor is a complex of (at least) three dimensions (object, image
and sense), reflecting the tension between resemblance and
disparity" (1988: 56-57).
This paper will follow the idea that "metaphor is text" which includes
an idiom, a sentence, a proverb and an allegory.
3. What has been said about the translation of metaphor?
"In contrast to the voluminous literature on metaphor in the field of literary
criticism and rhetoric, the translation of metaphor has been largely neglected
by translation theorists" (Fung, 1995). In his article "Can metaphor be
translatable?", which is regarded as an initial discussion of the subject,
Dagut says,
"What determines the translatability of a source language metaphor is not
its ’boldness’ or ’originality’, but rather the extent to which the cultural
experience and semantic
associations on which it draws are shared by speakers of the particular
target language"
(1976).
Snell-Hornby takes metaphor translation in the light of the integrated
approach. She says that
The sense of the metaphor is frequently culture-specific, [...] Whether
a metaphor is
’translatable’ (i.e. whether a literal translation could recreate identical
dimensions), how
difficult it is to translate, how it can be translated and whether it should
be translated at all
cannot be decided by a set of abstract rules, but must depend on the structure
and function of
the particular metaphor within the text concerned ". (1988: 56-9)
van den Broeck conceives the treatment of metaphors as a functional relevancy
to the communicative situation (1981). Mary Fung also considers translating
metaphor as a communicative event which is both interlingual and intercultural
(1995).
Different from the semantic, cultural and functional perspectives mentioned
above, Newmark holds a more pragmatic approach. Drawing on his practical
experience, he proposes several procedures for translating metaphor: (1)
Reproducing the same image in the target language; (2)
Replacing the SL image with another established TL image; (3) Replacing
the metaphor by simile; (4) Retaining the metaphor and adding the sense;
(5) Converting the metaphor to sense; (6) Omitting the metaphor if it is
redundant.
Discussions of the subject, especially those written in Chinese, are also
pragmatic rather than theoretical. In E-C Translation Coursebook (1980
) which is the most widely used translation textbook in China, Zhang Peiji
) and his co-compilers summarized three popular methods for translating
metaphors: (1) Literal translation (similar to Newmark’s first procedure);
(2) Replacing the SL image with a standard TL image (similar to Newmark’s
second procedure); (3) Converting the metaphor to sense (Same as Newmark’s
fifth procedure).
Based on the methods suggested by Zhang and his colleagues, Guo Zhuzhang
) proposes five in A Practical Coursebook in Translation Between
English and Chinese (1996, revised edition): (1) Literal translation plus
explanation; (2) Literal translation plus meaning; (3) Adapting the metaphor;
(4) Using Chinese couplets to render the English metaphor; (5) Replacing
the SL image with a TL image. 更多论文，请访问http://www.icn.net.ru
4. How Are Metaphors Translated?
The above methods, envisaged as guidelines for the translation students
as well as the practical translators, are quite exhaustive of rendering
the metaphor. Which of the methods of translation are actually domesticating
and which ones foreignizing? In the following section I will cite some
examples of metaphor translation from two translation textbooks, two dictionaries
and two articles as the source for the analysis.
3 human resource the accountancy's contents
3.1 human resource the object that accountancy check
The human resource is the total of the labor to point a certain and particular population total have ability, is a labor force population quantity and labor force population quantity both of synthesize.Human resource the accountancy checks the object is a human resource, in regard to a certain economy organizes, the human resource takes up form performance as the " manpower property", the source form performance is a " manpower capital".The manpower property is to points the business enterprise own or control of can with economic resources in manpower that currency calculate, then pass the usage of the manpower property to can organize to bring the future and economic benefits for the economy with controling.Manpower capital representative the labor force ownership throws in the funds source of the business enterprise formation, it of the establishment mean to to admit the worker in economy organize of should have the position.
3.2 human resource the accountancy's confirmation
Our country 《 business enterprise accountancy standard 》 provision:" the property is a business enterprise to own or control of, can with the economic resources that currency calculate", the human resource matches the definition of the property completely.First, be the worker pass with business enterprise to sign to labor the contract, establishing to hire the 佣 and is hired 佣 relation, the business enterprise passes to pay the wages, guerdon, acquire to the control power of the labor force's resources, namely business enterprise acquisition or controled the usage power of the labor force's resources.The next in order, cost that human resource take place in its acquisition, development, maintain process with the income of the acquisition, is all what can calculate.Again, the human resource can bring the economic benefits for the business enterprise doubtless.So human resource is can for business enterprise an economic resources for controling, can calculating and can for business enterprise bringing economic benefits, the naturally is a property of the business enterprise, and is a count for much and special property.
跪求好心人帮我翻译下面一段文字,急用,谢谢
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哪位好心人能帮我翻译一下这段话!谢谢啊~
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跪求好心人帮我翻译下面一段文字,急用,谢谢
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