发布时间：
Activity based costing is a cost based on activity calculation method, refers to the work as the indirect costs, by confirming, calculating resource drivers, collection resource costs to the homework, then confirmed bycalculating activity drivers, products or indirect cost allocation method for imputation customer operation cost to go up. As China's manufacturing enterprises gradually to the diversification of product architecture, processcomplexity, the traditional cost accounting method has been unable to meet the needs of enterprises, in order to adapt to the modern manufacturingenvironment and management needs to emerge as the times require, with the basic concept of the operating cost method and principle of this paper, the operating cost method by different drivers, can allocate reasonable manufacturing costs. Another analysis of theapplication of ABC in our country manufacturing industry, through caseanalysis between ABC and the traditional cost method, finally put forward some suggestions to push the activity-based costing method.
论文用到的专业性词汇比较多，很多时候在写英文的时候可能会感到困难，我用过的是这个，你看一下吧。
第一步，在首页三大板块中点击【文档翻译】。
第二步，点击【选择文件】，从电脑中选中文件（注意这篇文档里只放论文摘要部分），点击【打开】。
第三步，文件上传之后，看到翻译语种选择，设置为【简体中文】转换【英语】，点击右下角【立即翻译】。
第四步，等到翻译完成，屏幕上会跳出温馨提示，点击【查看文件】，就能找到保存在电脑上已经翻译成英文的论文摘要了。
写论文摘要时以一般现在时为主。
介绍背景知识时，要用一般现在时，例如：
Speech recognition is the task of converting speech into text.
语音识别是将语音转换成文本的任务。
叙述研究现状时，也可以用一般现在时，例如：
This essay is to analyse how the era influences corporate cultures, and to give suggestions on the building of corporate cultures.
本文旨在分析时代对企业文化的影响，并对企业文化建设提出建议。
叙述研究结果时，大多数用一般过去时，例如：
Our text achieved the possibility above.
我们的文本实现了上述可能性。
摘要用英文表达为digest或是abstract，读音为[daɪˈdʒest,dɪˈdʒest]，[ˈæbstrækt]。
重点词汇解释：
1、digest
vt. 消化；吸收；融会贯通
vi. 消化
n. 文摘；摘要
双语例句：
He read rapidly but did not digest anything.
他读得很快，但什么也没领会到。
2、abstract
adj. 纯理论的；抽象的；抽象派的
n. 摘要；抽象；抽象的概念；抽象派艺术作品
v. 摘要；提取；抽象化；退出；转移；使心不在焉
双语例句：
His abstracts are held in numerous collections.
他的抽象画被纳入到很多收藏中。
扩展资料：
abstract的用法：
abstract 的基本意思是抽象的，观念上的，理论的，可与个别情况相对，也可与具体经验相对。多指品质或特征，而不指物体或事实。有时意味着脱离现实，而且缺乏对实际事物的专门实用性，引申可作难懂的，过于深奥的意思。abstract用于艺术作品时可指抽象派的。
abstract作抽象的，抽象派的意思时不用于比较等级，作难懂的，过于深奥的意思时可用于比较等级。
abstract用作名词时其意思有以下几点：一是抽象概念；二是抽象派艺术作品，如抽象画，抽象雕塑，抽象设计等；三是文献等的摘要，概要，梗概，多指学术或法律方面比较艰深或复杂的文字摘要。
abstract常用于短语in the abstract中，意思是就一般而言，抽象地，在理论上，abstract前的定冠词the不可遗漏。
译文：abstract
英［＇æbstrækt］
释义：
adj.纯理论的；抽象的；抽象派的
n.摘要；抽象；抽象的概念；抽象派艺术作品
v.摘要；提取；抽象化；退出；转移；使心不在焉
［复数：abstracts；第三人称单数：abstracts；现在分词：abstracting；过去式：abstracted；过去分词：abstracted；比较级：more abstract；最高级：most abstract］
短语：
abstract algebra［数］抽象代数；近世代数；［数］抽象代数学；代数结构
扩展资料：
词语辨析：summary，abstract，digest，outline，resume
这些名词均含“摘要、概要、概括”之意。
1、summary普通用词，指将书籍或文章等的内容，用寥寥数语作简明扼要的说明。
2、abstract指论文、书籍等正文前的内容摘要，尤指学术论文或法律文件的研究提要。
3、digest侧重对原文融汇贯通，重新谋篇布局，以简明扼要的语言，简短篇幅成文，展现原作精华。
4、outline指配以释议文字的提纲。
5、resume源于洁语，与summary极相近，通常可互换使用。
Summary of the new wave of curriculum reform, under the impetus of high school mathematics teaching reform has achieved remarkable results. 但不可否认，现阶段我国绝大多数中学数学教师仍然采用传统的授受教学模式，绝大多数中学生也仍是采用被动接受、死记硬背为基本特点的数学学习方式。 Undeniably, the vast majority of middle school mathematics teachers at this stage still give and accept the traditional teaching model, most students are still passive acceptance, the basic characteristics of rote learning of mathematics. 合作学习作为一种新的教学理念，在数学教学中并未得到普遍的运用。 Cooperative learning as a new teaching philosophy, in mathematics teaching has not been widespread use.本文针对传统中学数学教学中存在的一些弊端，本着对合作学习要进行分组教学与实验的原则，在前人研究的基础上，以贵阳市第23中学初二（3）班为实验班，对城乡结合部这种类型与层次的中学数学教学合作学习的策略进行了初步研究和实践。 In this paper, the traditional middle school mathematics teaching in some of the disadvantages of cooperative learning in a group to carry out the principles of teaching and experiments, on the basis of previous research, 23 secondary schools in Guiyang City, the first two days (3) classes as the experimental class, This type of urban fringe and the level of secondary school mathematics teaching strategy of cooperative learning in a preliminary study and practice.本文在中外合作学习理论的指导下，从学生数学情感价值观、和学生的学业成绩以及学生的学习能力出发，找出合作学习与数学学科相结合的切入点，探讨了适合城乡结合部初级中学实际的合作学习模式。 Sino-foreign cooperative learning theory in this paper under the guidance of students in mathematics from the emotional values, and academic performance of students and the learning ability of students proceed to identify cooperative learning and the combination of mathematics starting point to explore the urban-rural junior middle schools for the actual cooperative learning mode.在充分了解城乡结合部初级中学学生特殊的地域环境和心理特征基础上，努力把合作学习的理论运用到数学教学的实际中，在实践中实现生生互动教学为主，形成了一套以小组为单位的合作学习方式，提高学生的合作意识和合作技能，达到新课程改革的知识与能力、促进学生全方面的发展。 A thorough understanding of urban-rural junior high school students to the special geographical environment and psychological characteristics, based on efforts to apply the theory of cooperative learning in mathematics teaching practice, to achieve in practice, teaching Interactions between the main group to form a set of units of cooperative learning, improve their sense of cooperation and collaboration skills, the new curriculum reform to achieve the knowledge and ability to promote the development of all aspects of the students. 论文还从数学合作学习中总结出城乡结合部初级中学数学教学多种合作学习方式和合作技巧、培养学生合作意识的和交际能力、提高学生学业成绩，培养学生自控能力和集体荣誉敢；以期通过贵阳市第23中学的实验成果，以点带面，使具有数学学科特色的合作学习能在城乡结合其它初级中学得以推广，让新课程的理念在教学中获得到实践。 Cooperative learning of mathematics paper also summarizes the urban fringe in the junior high school mathematics teaching a variety of cooperative learning and collaboration skills, to develop students awareness of cooperation and communication skills, improve their academic performance, students self-control and collective honor dare; to the adoption of 23 secondary schools in Guiyang experimental results point to an area that has the characteristics of cooperative learning in mathematics can be combined with other junior high school in urban and rural areas to promote the new curriculum ideas to get to practice in teaching.关键词：合作学习；中学数学教学；城乡结合部；实践与研究 Key words: cooperative learning; secondary mathematics teaching; the urban fringe; Practice & Research
AbstractIn the new wave of curriculum reform, under the impetus of high school mathematics teaching reform has achieved remarkable results. Undeniably, the vast majority of middle school mathematics teachers at this stage still give and accept the traditional teaching model, most students are still passive acceptance, the basic characteristics of rote learning of mathematics. Cooperative learning as a new teaching philosophy, in mathematics teaching has not been widespread this paper, the traditional middle school mathematics teaching in some of the disadvantages of cooperative learning in a group to carry out the principles of teaching and experiments, on the basis of previous research, 23 secondary schools in Guiyang two days (3) classes as the experimental class, This type of urban fringe and the level of secondary school mathematics teaching strategy of cooperative learning in a preliminary study and cooperative learning theory in this paper under the guidance of students in mathematics from the emotional values, and academic performance of students and the learning ability of students proceed to identify cooperative learning and the combination of mathematics starting point to explore the urban-rural junior middle schools for the actual cooperative learning thorough understanding of urban-rural junior high school students to the special geographical environment and psychological characteristics, based on efforts to apply the theory of cooperative learning in mathematics teaching practice, to achieve in practice, teaching Interactions between the main group to form a set of units of cooperative learning, improve their sense of cooperation and collaboration skills, the new curriculum reform to achieve the knowledge and ability to promote the development of all aspects of the students. Cooperative learning of mathematics paper also summarizes the urban fringe in the junior high school mathematics teaching a variety of cooperative learning and collaboration skills, to develop students awareness of cooperation and communication skills, improve their academic performance, students self-control and collective honor dare; to the adoption of 23 secondary schools in Guiyang experimental results point to an area that has the characteristics of cooperative learning in mathematics can be combined with other junior high school in urban and rural areas to promote the new curriculum ideas to get to practice in words: cooperative learning; secondary mathematics teaching; the urban fringe; Practice & Research
Summary of the new wave of curriculum reform, under the impetus of high school mathematics teaching reform has achieved remarkable results. 但不可否认，现阶段我国绝大多数中学数学教师仍然采用传统的授受教学模式，绝大多数中学生也仍是采用被动接受、死记硬背为基本特点的数学学习方式。 Undeniably, the vast majority of middle school mathematics teachers at this stage still give and accept the traditional teaching model, most students are still passive acceptance, the basic characteristics of rote learning of mathematics. 合作学习作为一种新的教学理念，在数学教学中并未得到普遍的运用。 Cooperative learning as a new teaching philosophy, in mathematics teaching has not been widespread use.本文针对传统中学数学教学中存在的一些弊端，本着对合作学习要进行分组教学与实验的原则，在前人研究的基础上，以贵阳市第23中学初二（3）班为实验班，对城乡结合部这种类型与层次的中学数学教学合作学习的策略进行了初步研究和实践。 In this paper, the traditional middle school mathematics teaching in some of the disadvantages of cooperative learning in a group to carry out the principles of teaching and experiments, on the basis of previous research, 23 secondary schools in Guiyang City, the first two days (3) classes as the experimental class, This type of urban fringe and the level of secondary school mathematics teaching strategy of cooperative learning in a preliminary study and practice.本文在中外合作学习理论的指导下，从学生数学情感价值观、和学生的学业成绩以及学生的学习能力出发，找出合作学习与数学学科相结合的切入点，探讨了适合城乡结合部初级中学实际的合作学习模式。 Sino-foreign cooperative learning theory in this paper under the guidance of students in mathematics from the emotional values, and academic performance of students and the learning ability of students proceed to identify cooperative learning and the combination of mathematics starting point to explore the urban-rural junior middle schools for the actual cooperative learning mode.在充分了解城乡结合部初级中学学生特殊的地域环境和心理特征基础上，努力把合作学习的理论运用到数学教学的实际中，在实践中实现生生互动教学为主，形成了一套以小组为单位的合作学习方式，提高学生的合作意识和合作技能，达到新课程改革的知识与能力、促进学生全方面的发展。 A thorough understanding of urban-rural junior high school students to the special geographical environment and psychological characteristics, based on efforts to apply the theory of cooperative learning in mathematics teaching practice, to achieve in practice, teaching Interactions between the main group to form a set of units of cooperative learning, improve their sense of cooperation and collaboration skills, the new curriculum reform to achieve the knowledge and ability to promote the development of all aspects of the students. 论文还从数学合作学习中总结出城乡结合部初级中学数学教学多种合作学习方式和合作技巧、培养学生合作意识的和交际能力、提高学生学业成绩，培养学生自控能力和集体荣誉敢；以期通过贵阳市第23中学的实验成果，以点带面，使具有数学学科特色的合作学习能在城乡结合其它初级中学得以推广，让新课程的理念在教学中获得到实践。 Cooperative learning of mathematics paper also summarizes the urban fringe in the junior high school mathematics teaching a variety of cooperative learning and collaboration skills, to develop students awareness of cooperation and communication skills, improve their academic performance, students self-control and collective honor dare; to the adoption of 23 secondary schools in Guiyang experimental results point to an area that has the characteristics of cooperative learning in mathematics can be combined with other junior high school in urban and rural areas to promote the new curriculum ideas to get to practice in teaching.关键词：合作学习；中学数学教学；城乡结合部；实践与研究 Key words: cooperative learning; secondary mathematics teaching; the urban fringe; Practice & Research
写论文摘要时以一般现在时为主。
介绍背景知识时，要用一般现在时，例如：
Speech recognition is the task of converting speech into text.
语音识别是将语音转换成文本的任务。
叙述研究现状时，也可以用一般现在时，例如：
This essay is to analyse how the era influences corporate cultures, and to give suggestions on the building of corporate cultures.
本文旨在分析时代对企业文化的影响，并对企业文化建设提出建议。
叙述研究结果时，大多数用一般过去时，例如：
Our text achieved the possibility above.
我们的文本实现了上述可能性。
In this paper, ordinary differential equations courses, to explore how to realize "high-early binding", and mathematics in secondary schools in the basis of ordinary differential equations, as well as ordinary differential equations of the guiding role of mathematics in secondary schools to do some discussion, for systems of ordinary differential equations of high under the mathematical point of view to provide some secondary words, Ordinary Differential Equations; School Mathematics; combination of high early
论文摘要是对论文的内容不加注释和评论的简短陈述，要求扼要地说明研究工作的目的、研究方法和最终结论等，重点是结论，是一篇具有独立性和完整性的短文，根据内容的不同，摘要可分为以下三大类：报道性摘要、指示性摘要和报道指示性摘要。
中文名
论文摘要
外文名
abstract
字 数
一般为正文字数10%左右
语 言
一般中文与英文并存
主要组成
目的 方法 结果 结论
写论文摘要时以一般现在时为主。
介绍背景知识时，要用一般现在时，例如：
Speech recognition is the task of converting speech into text.
叙述研究现状时，也可以用一般现在时，例如：
This essay is to analyse how the era influences corporate cultures, and to give suggestions on the building of corporate cultures.
叙述研究结果时，大多数用一般过去时，例如：
Our text achieved the possibility above.
译文：abstract
英［＇æbstrækt］
释义：
adj.纯理论的；抽象的；抽象派的
n.摘要；抽象；抽象的概念；抽象派艺术作品
v.摘要；提取；抽象化；退出；转移；使心不在焉
［复数：abstracts；第三人称单数：abstracts；现在分词：abstracting；过去式：abstracted；过去分词：abstracted；比较级：more abstract；最高级：most abstract］
短语：
abstract algebra［数］抽象代数；近世代数；［数］抽象代数学；代数结构
扩展资料：
词语辨析：summary，abstract，digest，outline，resume
这些名词均含“摘要、概要、概括”之意。
1、summary普通用词，指将书籍或文章等的内容，用寥寥数语作简明扼要的说明。
2、abstract指论文、书籍等正文前的内容摘要，尤指学术论文或法律文件的研究提要。
3、digest侧重对原文融汇贯通，重新谋篇布局，以简明扼要的语言，简短篇幅成文，展现原作精华。
4、outline指配以释议文字的提纲。
5、resume源于洁语，与summary极相近，通常可互换使用。
或者像大家说的网上免费的翻译平台，搜狗翻译、谷歌翻译这些也可以，但是免费的机器翻译的结果目前来说准确率还不是很高，你的是学术论文，建议还是找人工翻译比较好，我论文翻译找的是北京译顶科技，那边都是人工翻译
写论文摘要时以一般现在时为主。
介绍背景知识时，要用一般现在时，例如：
Speech recognition is the task of converting speech into text.
叙述研究现状时，也可以用一般现在时，例如：
This essay is to analyse how the era influences corporate cultures, and to give suggestions on the building of corporate cultures.
叙述研究结果时，大多数用一般过去时，例如：
Our text achieved the possibility above.
[Abstract] with development of society , science and technology progress,the computer being the information carrier shows whose decisive position gradually. Society has already stepped into information society nowadays , knowledge economy , knowledge-base economy will have become new century leading factor estate. Accompany computer gradual popularization and usage, the computer has produced already in scientific research, many aspect such as commercial service, etc. has created the approach getting on the stick, unit technology cost has had obvious go down meanwhile, also year by year, but consciousness of the outside world inside the office cost but escalation. Cost costing on special field , administration and administration staff in abroad, has taken up 2/3 4/5 of office total cost , this one phenomenon has made demand of people to office automation increase with each passing day. The at the same time that we reform be obliged to in the organization being in progress, uses modernized the means , office procedure managing equipment control as soon as possible. At present, the computer is in personal administration of our country job middle , main available come to be in progress the form for report handles , archives administration , rapporteur edit , information inquires about , analyses synthetically. This handwork statistics process but, there exists be several obvious problem, for instance , the statistical data is short of accuracy , timeliness , needs to cost large amount of manpower and material resources, financial resources , concern modernized administrative content very complicated, it includes all key elements such as person , fund , matter , information and time , the key element playing a vital role among them is person. Person is both director and, quilt director , is in double position in managing middle , has and gigantic activity. It can be seen that person is modern manage the most important factor of middle. Therefore, managing development of human resources and the personal administration making use of is comprehended without being told in entire complicated important position in managing large scale system. The domino, has done personal administration with great efforts being that the other administrative optimization gets basic guarantee right away. The function having given an account of the basic that system mainly reaches a thesis programming method. Keywords: Information manages the personal file , personal file
可以使用翻译软件或者向英语擅长的朋友进行请教。首先，英语基础差的朋友，可以借助于一些工具来帮助翻译。我们以搜狗浏览器为例，点击浏览器地址栏右侧的更多扩展按钮，选择获取，进搜狗浏览器扩展中心，搜索翻译，可以找到多款翻译软件，建议下载两款，对比翻译效果之后使用。安装之后开始应用，我们只需要点开翻译软件，把中文内容复制进去，点击翻译文字，就能输出翻译结果了。我们把全部摘要都借助工具翻译完以后，也要自己通读一遍，看文句是否通顺。另外，根据经验来说，逐字逐句的翻译一般会出现语法错误和前后不能很好衔接的问题，所以我们最好还是请英语好的朋友帮忙润色一下，每个人总会有几个有英语专长的朋友的。如果找不到合适帮忙的朋友，就去网上找一些付费的人工翻译，为了发表一篇高质量的论文，有点投入，也是值得的。
作为一名留学生，我有时也需要翻译一些学术类型的文献。所以，我有几款常用的英文学术文献类的翻译软件，下面就由我来分享几种英文学术文献的翻译软件。
01 DeepL
DeepL是我经常使用的英文学术文献翻译软件之一。这款翻译软件相对能够比较准确地翻译，同时它还会提供同义词供使用者参考。更重要的是，DeepL还能翻译整个文献，支持PDF，Word和PPT格式的文献，这就方便了很多。
用DeepL 翻译文献时，一些学术性的单词和语句都能翻译得比较自然。就像文献中常见的代词，该翻译软件能够准确翻译对应前面所说的名词，所以它能更贴近原文的意思。
02 Google translate
Google translate是最常见的翻译软件之一。我推荐这款翻译软件主要原因是它能够快速翻译出使用者所需要的文章或语句，这能节省一些时间。它还提供各种同义词，只要点击某个单词，下面就会出现多个同义词，所以这比较方便使用者替换单词。
我也常用Google translate来翻译文献。但我发现用这款翻译软件翻译整篇文献时，翻译出来的意思会与原文有一些出入，尤其体现在某个句子中。可我将整篇文献分拆几个段落来翻译，可以看到翻译得更贴近原文的意思。因此，建议读者可以通过一个大段落来翻译以保障准确度。
03 Copy translator
Copy translator翻译软件相对来说可能比较少人用，该软件只能下载安装使用，不像其他翻译软件能在线使用。对于Copy translator，它的好用之处在于它可以自动识别学术文献，同时自动删掉一些无用的符号。还有，在该翻译软件翻译整个文献，它能够保持本身的排版，这就更加方便使用者。
以上就是我向大家推荐的三种英文学术文献翻译软件，总的来说都是比较好用的。但实际还是会有出入，所以建议大家要适当使用。
作为一名即将毕业并且已经拟录取为研究生的大学生，对毕业论文的准备也有一阵子了。自己尝试过很多文献翻译工具，也踩过很多雷，今天把我觉得不错的几个工具推荐给大家，希望能对各位有所帮助。
第一个就是deepl Pro。这款翻译工具口碑非常不错，可能很多人已经用过这个了，这个也是我最近用的最频繁文献翻译工具了。它支持一键翻译整个文档，而且字体、图片格式都不会发生改变，并且没有那么种严重的“机翻”的味道，翻译的更加地道。你可以随便编辑翻译之后的文档。还有一点就是，它的数据很安全，当翻译完成之后，网站会立即删除所有文本文档记录，并且会对相应链接加密。
第二个就是QuillBot。这个是可以支持帮你润色文献语句的，它可以帮你巧妙的替换掉一些不恰当的的词汇语句，把他们替换为高级的形式，这个对查重的用户还是非常有帮助的。
个人感觉第一个和第二个搭配起来非常好用，基本是可以满足大家的文献相关的学习。下面再给大家推荐三个我觉得还比较不错的工具，大家也可以试一试。
一个是scitranslate。这个翻译工具也是很不错的，它的用法很简单，但是却很实用。它最大的优点就是不会改变原文献的排版，打开之后点击一下谷歌翻译，就会成功翻译出pdf里边的内容。同时会给你提供两个类似平行世界的界面，一边是英文文献，另一边是翻译过来的中文文献翻译。你可以通过两边进行相互对照，达到更快的阅读的目的，能够更快地提高效率。
还有一个是copytranslate。这个其实也比较好用，它为用户们提供了很多种翻译的方法，当用户输入源语言时候，点击选择想翻译的另一种语言，就会立刻翻译出来。源语言包括很多种语言可以选择。同时，它里边还包括很多翻译引擎可以选择，包括百度、谷歌、搜狗等。总之用起来比较个性化，比较方便而且也很实用。但是也有它的缺点，最大的缺点就是可能时不时的出现某些翻译问题。
最后一个就是知云文献翻译。这款软件可以对照PDF直接进行翻译，对于我们不太理解的地方，可以直接选中，然后点击翻译，这款软件真的比较实用，很不错。
以上都是我自己觉得用着还比较方便的工具，大家可以按着这几个试一试，寻找一款自己用着舒服的，或者互相搭配着使用，希望能帮到大家。
论文摘要的翻译可以用谷歌翻译、有道翻译、搜狗翻译、翻译君、翻译狗、福昕翻译等等，一定要综合对比。
有条件的话还是找人工翻译吧，不然就多找几款软件，然后对比一下翻译的结果，逐句的看哪些重合度高，基本上这就是准确的翻译结果了。
摘要是科技学术论文的重要组成部分，是对原文献内容准确、扼要而不附加解释或评论的简略表述，属于信息型文本，主要功能是交流信息。学术论文摘要的译文，必须符合目标受众的表达习惯，使译文便于理解并接受，并在目标受众的文化以及交际环境中有意义。中英文摘要都应该含意清楚、结构简明、表达确切。
总之，学术论文摘要作为信息来源，是论文学术质量的反映，成为介绍或了解国内外学术成就非常有效的途径。学术论文摘要的翻译应遵循目的法则、连贯法则和忠实法则，应按照英文摘要的普遍标准和特征来进行翻译。
很多翻译软件都是直译，都达不到论文发表的要求，建议还是找一家专业的翻译机构，让专业的人员来翻译。这里推荐国际科学编辑，公司所有的科学编辑都具有博士学历，拥有丰富的科学研究经验及优秀的英语语言技能。