英语翻译不能翻译已有中文译文的著名文件、著作不能翻译“出口转内销”的东西,即中国人写的中国的研究文章在外国杂志上用英文发表,你不能再翻译回来.不要翻译关于中国的事情的文章.
英语翻译
不能翻译已有中文译文的著名文件、著作
不能翻译“出口转内销”的东西,即中国人写的中国的研究文章在外国杂志上用英文发表,你不能再翻译回来.
不要翻译关于中国的事情的文章.
外文翻译是希望你学习国外的先进经验、做法、相关知识,帮助论文写作扩大视野,增加内容.
要有题注,即对标题解释其作者是谁,发表在什么时间什么刊物上的……
文献一般都很长,这里版位是不够的.本想在这提供下载链接,但受百度限制,所以我以消息方式发给你了,希望对你有用.
下面的只是对环境会计的介绍：
EnvironmentalAccounting
Author:SeakleKBGodschalk~EnvironmentalManagementAccountingNetworkAfrica
(ArticleType:Explanation)
Environmentalaccountingisamanagementtoolthatintegratesthefinancialimplicationsofenvironmentalissuesinthefinancialmanagementsystemsoforganisationstoenhancemoreeffectivedecision-makinginordertopromoteenvironmentalandeconomicsustainability.Environmentalaccountingincludesthreemaincomponents:
•Environmentalmanagementaccounting(EMA)
•Environmentalfinancialaccounting(EFA)andreporting
•Auditingforenvironmentalaspectsinthefinancialstatements.
Environmentalmanagementaccounting
EMAisbroadlydefinedastheidentification,collection,analysis,anduseoftwotypesofinformationforinternaldecision-making:
•Physicalinformationontheuse,flows,andfatesofenergy,waterandmaterials(includingwastes)
•Monetaryinformationonenvironment-relatedcosts,earnings,andsavings.
Thismanagementtoolidentifiestheenvironmentalfootprintofanorganisation,aswellasthefinancialimplicationsthereof.EMAisbecomingincreasinglyrelevantasinternationalexperienceshowsthatbyapplyingEMAmethodology,companiescantrackcloseto20%oftotalannualoperatingcostsnotcurrentlyrecognisedasenvironmentalcosts,andrealisethelargeimbeddedsavingspotentialandrevenuegains.Currently,mostoftheseenvironmentalcostsarehiddenin‘overhead’accounts.Thispreventsproperattentionbeinggiventothesecosts,whileitmayalsoleadtoincorrectproductandpricingdecisions.ThepotentialofEMAasacompany-leveldecision-makingtoolshouldnotbeunderestimated.
TheInternationalFederationofAccountants(IFAC)recentlyissuedInternationalGuidelinesonEnvironmentalManagementAccounting,whichservesasausefultoolforimplementingEMA.
Somepracticalexamples
InanAustrianbrewery,MurauerBier,overtheperiod1995–2000,theapplicationofEMAprinciplestoboththeuseofrawmaterialsaswellasthegenerationofwasteresultedina19%reductionoffreshwaterusedperunitproduct,a30%reductionoffueloilusedperunitproduct,anda32%reductioninwastewaterperunitproduct.Thiseffortsavedthemedium-sizedcompanyapproximatelyUS$186,000.
Raytheon,anelectronicsandaerospacecompanyintheUnitedStates,usedEMAtosupportasupply-chaininitiative.Thisledtotheoutsourcingofmaterialmanagementfunctions.Thisresultedinsignificantscrapreductions,savingsof$680,000peryear,andstreamlinedpurchasinganddeliveryofmaterials.
EMAconceptsarebeingpromotedwithintheUKEnvironmentalAgencyaspartofabroaderefficiencyprogram.For1997–2000,thisefficiencyprogrammereducedtravelmileageby10%andCO?emissionsby30%.Itsavedtheagency?4millioninutilities,paperproducts,andprinting.TheEMApartoftheefficiencyprogrammeallowedtheagencytoaccuratelyandefficientlyquantifyandreportthesebenefits.
Environmentalfinancialaccountingandreporting
EFAreferstothewayinwhichenvironmentalissuesimpactonthefinanci
