鄙人是会计专业，英语水平良好，希望可以帮到你。
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鉴于楼主这份文章并不完整，在下自己找到了原文，并按原文翻译
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The spirit of accounting
BY PAUL BW MILLER AND PAUL R BAHNSON
(accounting today August 17-31,2009)
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It's not just academics who see value in fair value accounting,“We are often accused of being wild-eyed academics unaware of how things work in the real world”
----Paul B W Miller is a professor at the University of Colorado at Colorado Springs and Paul R Bahnson is a professor at Boise State University The authors" views are not necessarily those of their institutions
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Over the years, we have written many columns describing the limitations of the traditional accounting model that has at its core a fixation on recording assets at their acquisition cost and then systematically depreciating or amortizing them using unverifiable suppositions and speculations about asset life, salvage value and trends in value change over the years
Adding insult to injury is the portfolio of alternative depreciation methods that can be used to produce highly different patterns of calculated book value changes and recorded income statement impacts over an asset's assumed life We know the results of these preconceived mathematical operations are unreliable, nay, totally meaningless, because they are not observations of real changes in an asset's value We have long supported fair-value reporting that transparently reports real factual values and changes in them These facts are not only logically more useful because they're reliable, but they're also more profitable for managers and auditors because they are demanded by statement users
Every now and again we read something that provides new insights on these issues, usually as the result of looking at things from a different perspective That was the case recently when we heard from a reader, Jeff Koch, a CPA from Concordia, Kan Jeff shared with us his perspective on fair value accounting and encouraged us to keep making our points From his experience working with clients, Jeff is painfully aware of the traditional system's obvious, even glaring, limitations, and the huge benefits that come from reporting fair values
Having found Jeff's discussion both clear and persuasive, we decided to let it speak for itself Here is what Jeff had to say:
"I operate a CPA firm in an area with a focus in production agriculture Many of our clients are required to prepare or have prepared fair market value balance sheets for their lenders in connection with a renewal of their farm operating note agreements and in connection with obtaining term notes for financing equipment and land on an annual basis The lenders for these agricultural businesses have long ago learned that a well-cared-for 1967 John Deere 4020 tractor is fully depreciated for tax and book purposes, but still likely has a fair market value equal to or greater than its original cost Also, these lenders understand that a piece of land purchased by a farmer in 1984 at $500 per acre is today worth four times that much in our area and has additional value to lend against and an economic carrying cost for the farmer far beyond its GAAP basis Therefore, the financial statements that we prepare based on GAAP or the tax basis of accounting are meaningless, while fair value accounting has significant meaning
"Naturally, some of these clients wish to have us assist with preparing these financial statements Basically, in order to issue a report, we have to issue meaningless financial statements based on GAAP or Other Comprehensive Basis of Accounting (such as tax basis), then provide the financial statements on the estimated current value of the assets, liabilities and equity as supplemental information As an alternative, we have issued financial statements based on estimated current value as a prescribed form In both cases, we have to include disclaimers in the accountants' reports that cause lenders to question the information In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors
"My peer review firm and I have often argued this issue Our peer reviewer has said to me, 'I wish my banker would lend to me on market value' My response was 'If you had a smart banker, he would!'
"Therefore, I urge you to use your platform to keep up the fight and I wholeheartedly agree with your position! [The acceptability of value-based statements] is a very important issue to those of us working with agricultural clients"
Compelling words, indeed We want to make three points about them
First, we are often accused of being wild-eyed academics unaware of how things work in the "real world" The usual rant goes that fair values are great in theory but impractical and unreliable on Main Street Any who have voiced those sentiments need to find another ax to grind Jeff is a bona fide accountant, working on the front lines of practice, not up in an ivory tower Yet he still comes down on this issue the same way we do So much for fair values being academic pie in the sky
What we see as Jeff's difference from other CPAs is that he is concerned about his clients' needs for providing useful information to lenders This is quite different from those who are obviously eager to manage their own costs and risks in preparing or auditing the financial statements, instead of maximizing the benefit to the preparers and users alike Their attitude seems to be that the users ought to gratefully lick up the crumbs and just be happy they're getting anything out of management What a travesty!
Second, some will surely find merit in Jeff's words but try to constrain their impact by concluding that his clients operate in a specialized industry such that his conclusions don't hold water elsewhere Sure, land and farm equipment are instrumental to the production process in agriculture While these sorts of assets may not be as material in other endeavors, we think one would be hard-pressed to find any situations where fixed assets are wholly irrelevant Thus, his observations carry over, hands down and without compromise Whether these assets are crucial or only moderately important, GAAP financial statements provided by any business that don't truthfully track the changes in their actual values are fictional at best and perhaps even fraudulent, because the managers and auditors know the information has no connection with reality
Third, some oppose using fair values large ly because doing so is a profound change in the way things have been done After all, they ask, if the traditional model is so flawed, why has it been used for so many years With hindsight, many things that seem perfectly reasonable at the time take on a completely different posture when viewed from the present For example, Paul Bahnson toured a palace in Potsdam on a recent trip to Germany The tour guide commented on 18th century thinking when he described how back then even the elite considered frequent bathing to be unhealthy Of course, we now know that opinion is nothing short of harebrained, even though it enjoyed vast popularity Likewise, we believe that at some point in the near future people will look back at the state of today's GAAP with all that reliance on past events and allocated costs and will first chuckle and then invoke the words of Ralph Waldo Emerson: "A foolish consistency is the hobgoblin of little minds"
As we described in our previous column, much is going on that clearly shows fair value accounting is coming It's about time, as far as we're concerned, and thanks to Jeff Koch for providing more evidence about why it's so necessary
He also makes it quite clear that stubborn resistance from the accounting establishment is irrational It simply makes no sense to force clients to pay for GAAP financial statements that they literally hope no one will ever try to use It looks to us like those who created and maintain this bizarre and pointless waste of time and talent are the ones who live in the ivory tower, not us, and certainly not Jeff and the many others out there in America's heartland
Paul B W Miller is a professor at the University of Colorado at Colorado Springs and Paul R Bahnson is a professor at Boise State University The authors' views are not necessarily those of their institutions Reach them at paulandpaulqfrbiz
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原文可于webcpa站搜到请自行百度。以下为翻译。
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会计的精神
保罗BW希勒 (Paul BW Hiller), 保罗R巴恩逊 (Paul R Bahnson)
[今日会计 八月 17-31，2009]
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（我们）不仅仅是在公允价值会计里看到价值的学者，“我们也是经常被指责成不了解事情在真实世界中如何运作的过激的学者。”
------ [保罗BW希勒 (Paul BW Hiller) 是位于科罗拉多瀑布的科罗拉多大学的一名教授，保罗R巴恩逊 (Paul R Bahnson)则是博伊西州立大学的一名教授。两位作者的观点不必然代表他们所在院校的观点。]
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过去的很多年里，我们写了很多的专栏来描述传统会计模型的局限性，其核心为一成不变的以资产的购置成本来记账，然后用未经验证的假设和推测得出的资产寿命、残值以及经年的价值变化趋势，来折旧或摊销。
雪上加霜的是折旧算法的各种可选方案之间可能会导致计算出来的账面价值改变和计入在资产假设寿命内对损益表的影响的方式大不相同。我们知道这些建立在假设上的数学运算的结果是不可靠的，甚至是，毫无意义的。因为它们不是记录资产真实价值变化的观测数据。我们其实拥有长期以来受到支持的公允价值报告，来透明地记述资产的真正的实际价值及其变化。这些事实不仅仅逻辑上更有用，因为它们更可靠，而且它们对经理或审计人员来说更有益，因为财务报表的使用者需要它们。
有时我们读到一些关于这些问题的新洞见，时常是因为从一个不同的角度看待这些事。我们最近收到的一名读者的来信就是这种情况，杰夫·柯赫（Jeff Koch），一名来自科罗拉多的注册会计师，这位肯·杰夫同我们分享了他在公允价值会计上的观点，并鼓励我们继续坚持我们的观点。从他同他的客户工作的经验来看，杰夫痛苦地意识到传统的会计系统有着明显，甚至是十分刺眼的局限性，同时，报告公允价值会带来极大的好处。
考虑到杰夫自己的论述又清楚又有说服力，我们决定让这个论述自己来说明自己。以下是杰夫所说的话：
“我经营一个专注于农业生产领域的注册会计师公司。很多我们的客户被要求或者自己要为和他们农场运作债务相关以及和金融工具、土地的年度期票相关的债权人，准备公允市场价值下的资产负债表。这些做农业相关生意的债权人早就明白著名的1967 John Deere 4020型拖拉机出于税务和账面目的要全部折旧（没有残值），但是它仍旧有可能有等于或者高于原来成本的公允市场价值。同时，这些债权人也明白，一个农民在1984年以500美元每英亩的价格买的一块地可以值我们今天的四倍价钱，可以抵押贷款更多的钱，远高于对于那个农民来说的一般公认会计准则GAAP下的现存经济价值。所以我们基于GAAP准则或者税务会计的财务报表是毫无意义的，而公允价值会计有着重要意义。
“一些客户很自然地希望我们帮助他们准备这些财务报表。基本上，为了发布报表，我们必须先发布基于GAAP或者其他综合会计准则下（如税务会计）毫无意义的财务报表，然后提供对资产、债务和股东权益的当前估价作为补充信息。有一个替代方案，就是我们发布基于当前估价的财务报表作为规定格式。在这两种情形下，我们都必须包含免责声明于会计报告中，（因为）债权人会质疑里面的信息。另外，基于GAAP的财务报表里的信息经常会导致债权人或者其他外界投资者的疑问和不必要的分析。”
“我的同行评议公司和我经常争论这个问题。我们的同行评议员对我说过：‘我希望我的放贷人可以借点市场价值给我。’我的回答是。。。‘如果你有个聪明的放债人，他会的！’”
“因此，我催促你们用你们的平台来继续战斗，而我会全心全意的支持你们的。[基于价值的报表的可接受性]，对我们这些和农业产业的客户打交道的人来说，是很重要的问题。”
确实，（这是多么）令人信服的文字啊。我们想要从中指出三点。
第一，我们也经常被指责成不了解在事物在“真实世界”中如何运作的过激的学者。这些数落声一般这样说到，公允价值华而不实，在理论上很好，但在主要商业应用中既不实用也不可靠。任何发出那些感慨（对此攻击）的人现在得去找另一把斧子去磨得快一点了。（因为有了）杰夫，这个名副其实的会计，他在第一线务实，而非高高的位于象牙塔里。但他依旧同我们一样仔细审视这个问题。公允价值作为天上的学术画饼的时间已经够久了，（是时候把它放到会计务实里去了）。
我们从杰夫和其他注册会计师的不同中看到的是他关心他的客户给债权人提供有用信息的需求，从而最大化对（报表的）准备者和使用者的好处。这和那些显然渴求用准备或审计财务报表来操纵自己的成本和风险的公司大不相同。他们的态度好象是，（报表的）使用者应该感激的，快乐的舔面包屑，（因为）他们正在从管理层中获得着一些小利益。这是真是滑稽可笑！
第二，有些人肯定会发现杰夫的话的价值，但却会试着想到杰夫他的客户只在一个特定的行业，进而归结他的话没有普适性，从而局限这些话的影响。确实，土地，农业工具是只是农业生产过程中的手段和工具。而这类资产在其他产业里可能没有实质影响。我们想，总没有人会说在任何情况下固定资产是彻底无关的。因此，他的观察发现，能够横向借鉴，向下延续，不需要任何妥协。不管这些资产是十分重要的还是仅仅中等重要的，那些不真实地记录他们资产实际价值变化的公司提供的GAAP财务报表最多虚构的，或许甚至是欺诈的，因为经理们和审计者知道这些信息和实际没有任何联系。
第三，有些人反对使用公允价值多是因为这么做会对原先干活的方法有一个深远的影响。毕竟，他们会问，如果传统的会计模型这么漏洞百出，为什么它会被用这么久？后见之明地看来，很多事情在当时看来似乎是完美的，但在现在看来是一幅完全不同的样子。比如，保罗在最近的德国之旅中游历了位于波茨坦的宫殿。导游评价道在十八世纪那个时候，想想那才多久以前，那时甚至精英阶层都认为经常洗澡是不健康的。当然，我们现在知道了，欠缺考虑的观点其实什么都不是，哪怕它广为流传。类似的，我们相信在不久的将来人们回顾今天的全部依赖于过去事件和成本摊铺的GAAP准则的状况，会首先嗤笑，然后爆出一句雷尔夫•瓦尔德•爱默生说过的话：“食古不化就是没有脑袋的怪物。”
就像我们在先前的专栏里说的那样，多数正在发生的事情明确表明公允价值会计要到来了。对我们来说，只是时间问题，同时感谢杰夫•柯赫，因为他为公允价值会计的必要性提供了更多的证据。
他也清楚的表明，来自会计公司的顽固阻挠是不理智的。仅仅强迫顾客为他们实在希望没有人会去用的GAAP财务报告埋单是毫无意义的。在我们看来，那些创造并维护这个怪物同时没有意义地浪费着时间和才智的人就是那些活在象牙塔里的人，不是我们，也不是杰夫以及外面很多的美国商业中心地带的其他人。
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以上就是原文的翻译，采取直译，意译加补译并用的方法。
如果楼主有其他关于会计，法律的问题，亦可百度Hi我。
希望以上翻译可以帮到你。
雅思听力中的场景是雅思听力考试的一大特点。场景的内容可以分为培训类(General training )和学术类(Academic)，这两大类的场景在雅思听力中平衡分布。Section 1和Section 2 是着重考察培训类即大家所了解的生活类的场景，里面的内容主要都源自于生活，如租房，咨询，注册开学等，同样还有在本篇文章中重点分析的旅游场景;在后面的Section 3 和Section 4的场景则侧重于还原校园生活即选课，论文讨论、辅导和课程讲座等。
1出题思路
首先了解的是雅思听力旅游场景中出现的频率，纵观剑桥雅思官方真题，在剑桥雅思真题7中旅游场景出现在每个test。同样纵观2012年47场雅思考试，旅游场景出现了20次，分布于section1和section2当中，出现频率较高。而且根据剑桥官方给出的section 1 和section 2 的注解，雅思听力的第1、2部分官方着重考察的就是学生抓事实，细节性信息的能力，所以section 1和2中重点还原旅游在实际生活中的点点滴滴。那么Section 1传统旅游场景中出题思路是两个人咨询关于旅游路线，里面会涉及到的考察信息有行程的组织者，时间，花费，旅游景点和交通工具，甚至考虑到住宿和如何预订酒店。这种主流的考试模式在剑桥雅思4 test1 section1，一位学生咨询学校组织的旅游活动，里面除了我们意识当中的trip，还出现了visit，historical interest, special trip，等其他都含有旅游相关意思的词语，所以在真实的课堂当中，除了我们司空见惯的travel，还需要补充给学生其他的表示旅游的单词。学校组织旅游的行程安排只是雅思听力旅游场景中出题思路的一种。那么在国外真实的生活中，一部分人的旅游模式都是通过旅行社预订，剑桥雅思5 test1 section1都有体现了这种出题思路。无独有偶，同样的出题思路也出现在2012年8月11日的雅思考试当中，里面涉及到了游客住的酒店，最合适的旅游时间，安排和活动。这里面涉及到的词语有next tour date, hotel name, the price of tour, cost, deposit, book。这些词语也如实的反应了在真实生活中旅游中，旅行社需要和游客沟通的内容。最后一种出题思路也是目前当下最流行的旅游模式，驴友(bag-packer)，这部分的出题思路出现在了剑桥雅思4，test 2 section 1当中，这部分的考题出现了关于traveler’s cheque, map, bus route, train, market, cathedral, sunset等这些单词，这些单词反应了背包游客在旅行过程中对于整个行程的安排和考虑。
在了解了旅游场景在section 1中的出题思路，那么在section 2 当中旅行场景的出题思路有些许的改变和补充。首先了解旅游场景在section1和section2中分布，传统的旅游场景多是在section 2出现，这一规律在2012年雅思听力中得以体现，旅游场景在section 2出现了15次。所以旅游在section2出现频率相比在section 1当中较高。此外关于section 2考试形式，和section 1不同，雅思听力中的第二部分的形式是独白。基于独白多是陈述和介绍为主。那么就赋予了section 2 的介绍和陈述性质，所以在这部分中多是考察介绍景点包括景点的最基本信息，建立时间，开放时间，收费，活动等内容。在剑桥8中test 1 section 2介绍的dinosaur museum 介绍了最近基本情况如开馆，闭馆的时间，允可的活动等，出现了build dinosaur models, draw, hunting eggs活动类的单词，同样在2012年11月24日这次考试中，也是导游对于旅游景点的介绍，出现了一些的常见动物类单词，如kangaroo，koala， crocodile等，还有water skiing，buy some souvenir, visit cheese production,等活动类的单词。
2 考试要点
了解了考试思路后，归纳在雅思听力旅游场景中出现的考点便可轻松驾驭。考点可以归为一下四类，分别是安排，景点，活动，花费。
安排:除了所熟悉的关于对行程的安排，如旅游的多种说法，安排，在这个考点当中，最重要的是穿插了关于住宿的安排，旅游当中的住宿类型多是酒店和不同的房型，如youth hostel, motel, single room, twin room, double room此外还有交通工具的归纳和总结。因为在旅游场景中交通工具尤其是接机成为了一个新的考点，题目可以追寻到剑桥雅思7中 test 1 section 1场景，里面出现了car, taxi/cab, shuttle bus, 类似的题目还出现在2012年9月22日雅思听力的section 2 当中，描述关于机场到酒店的路线，里面也出现了相关的交通词汇。景点:这个考点中出现频率最高的词museum，国外人旅游参观的景点多是和文化相关，博物馆则是一个地区、国家文化的浓缩，而且很多的museum在国外属于免费的项目，这点也激发了很多人参观museum。 除此之外，还需要注意的在这个考点当中会出现些大家都耳熟能详的世界的著名景点，如Tower of London, Sydney Opera House 剑桥雅思4中的test 1section 1在行程的安排涉及到了一些著名的英国景观如 Tower of London, Stonehenge。同样在剑桥雅思4中test 2中的section 1， 驴友安排了参加景点的项目，景点就有lookout point, cathedral, church, market, tower 等。
活动:列举了旅游中的活动，如国外的游客都较偏好户外运动，如surfing，climbing hiking，water skiing，diving， excursion等。在2012年10月11日雅思听力当中的section 1就涉及到了活动。除此之外，在国外的一些旅游活动中涵括了看动物表演，所以关于动物的单词就成为了必须要背的词汇。如whale， shark, kangaroo, koala, reptile等。这些动物类单词也在剑桥雅思5test 1 section2当中出现，同时在已经列举的2012年8月11日的雅思考试当中也出现。
花费: 国外旅行的花费cost包括了路费fare, 门票，ticket or charge，但是在国外旅游有不同的花费就是保险insurance，除此之外还有最重要的就是谈妥之后的定金，如在剑桥雅思5中test 1 section 1，顾客付的定金。同时在国外的旅游还会涉及买纪念品，在2012年11月24日，雅思听力的section 2部分导游介绍中就提到了纪念品 souvenir，还有退税refund。
最后了解了雅思听力旅游场景中的出题思路和考点，可以论定旅游场景已经成为雅思听力考试的主流而且是传统场景。出题的思路和考点都很固定，需要注意的是衍生出来的单词如动物，交通工具等。
1You cakes I stuffing, smell the meeting; You are my kite is the line, recovery being chased by you; You Mingyue I Springs, menu 10,000 years!你是月饼我是馅，缠缠绵绵总见面;你是风筝我是线，追追逐逐把你牵;你是明月我是泉，圆圆满满一万年!
2Put my heart in your palm I hope you will treasure it and take good care of it 将我的真心，放在你的手心，愿你好好珍藏，细细呵护！
3The moon is full, it is time to send blessings, in the breeze, under the moon, wish you and your family a happy reunion, happiness and well-being 月儿圆了，是该送祝福了，细风里，明月下，愿你和家人团圆美满，幸福安康。
4Soft wind yurun elixir of love， sweet happy life！ Winter spring water in smoke， year Mid-Autumn festival here！ The time when it is past， the life must drink。 A happy Mid-Autumn festival！ 风柔雨润花好月圆，幸福生活好甜！冬去春来似水如烟，一年中秋在眼前！流年不复返，人生须尽欢。中秋快乐！
5Is it safe to ask a thousand miles And send your thoughts to each other Continuous love and care, strong feelings and blessings, happy Mid-Autumn Festival! 千里试问平安否？且把思念遥相寄。绵绵爱意与关怀，浓浓情意与祝福，中秋快乐！
6On behalf of my heart, mooncakes on behalf of my feelings, I wish you happiness and health, good luck and fortune with you! Happy Mid Autumn Festival! 代表我的心，月饼代表我的情，愿你幸福永健康，好运财运长伴你！中秋快乐！
7Wish you and yours a happy holiday on this gathering day在这团聚的日子里祝你全家节日快乐。
8A gentle kiss, has touched my heart, a deep feeling, so that I miss now 轻轻的一个吻，已经打动我的心，深深的一段情，叫我思念到如今。
9The Mid-Autumn Festival is a long epic will never be long estrogen; The family is an immortal flame burning forever forever warmth; Love is an altar wine too warm, never indulging fans forever! 中秋是一首长篇史诗，永远漫长永远动情;亲情是一团不灭火焰，永远燃烧永远温暖;爱情是一坛温过美酒，永远劳神永远醉心!
10Attached to a long long distance， long line attached to a long， long thoughts for a long time， for a long time to miss you。 Mid-Autumn festival will come， happy together， I wish you a happy infinite! 长长的距离连着长长的线，长长的线儿连着长长的思念，长长的思念连着长长的岁月，长长的岁月连着对你的惦念。中秋将至，花好月圆，祝你开心无限!
11When the first meteor crossed the sky, I made my life's promise I would like to accompany you through the Mid-Autumn Night of your life! 当天际划过了第一颗流星，我许下我一生的诺言。我愿意，陪你度过一生中的中秋夜！
12Thousands of mountains and rivers, I miss you in the holidays 千山万水，隔不断我在佳节对你的思念。
13To the Mid-Autumn festival, send you a box of moon cakes, wish you all the year round AnFuGui cake, a horse road cake, official career step cake qingyun, family dance up cake, cake light in see true friendship! I wish a happy Mid-Autumn festival! 中秋到，送你一盒月饼，祝你一生“饼”安富贵，道路一马“饼”川，仕途“饼”步青云，家庭歌舞升“饼”，友谊“饼”淡中见真情!祝中秋快乐!
14The moon cake is eaten away, but the sweetness remains月饼已吃，甜蜜犹存
15Sze times during the festive season, I wantto say, no matter where I was, whether I am in where my heart is with youforever! 每逢佳节倍思亲，我想说，无论我身在何处，无论我人在何方，我的心永远和你们在一起!
16Happy Mid-Autumn Day! Wish that you go well and have a successful and bright future 中秋节快乐，万事如意，心想事成！
17
18Ancient people often feared the arrival of autumn festival, but my generation only hated the late arrival of autumn The golden cinnamon fragrance Festival arrives, celebrating the reunion day everywhere Happy Mid Autumn Festival! 古人常恐秋节至，我辈唯恨秋来迟。金桂飘香佳节到，普天同庆团圆日。中秋节快乐！、
19Happy and happy family, happy and safe side, happy life long, beautiful mood flying forever 花好月圆合家欢，快乐平安伴身旁，幸福生活绵绵长，美丽心情永飞扬。
206With the advent of the Mid-Autumn festival， I wish your company scale， business development， the business is thriving， source of money widely enter！ 、随着中秋的到来，预祝贵公司规模扩大，业务发展，生意兴隆，财源广进！
21May you have a happy reunion with your family, and I wish you all the best from now on 愿你与家人过个幸福的团圆节，祝你从此步步高升，万事皆圆满。
22May all troubles leave you, and all blessings are always with you! 愿所有的烦恼都离您而去，所有的祝福都常伴身边！
23Autumn Night, Autumn Wind, Mid-Autumn Moon Dawn, moon, you are more beautiful Autumn Wind Moon, Mid-Autumn Night, homesickness 秋夜，秋风，中秋月。天明，月亮，汝更靓。秋风月，中秋夜，思乡切。
24英语中秋节祝福语
中秋节洋气祝福语[英文版]中秋要到了，要学会对人好，尤其是现在给你发短信的人!要经常请他吃饭!要把你身上所有罪恶的钱都给他!
1、 My dear, can you hear my heart beating in the soft moonlight I miss you so
在月色廖人的夜里，我是如此的想念你，亲爱的你听到我的心跳了吗
风柔，雨润，花好，月圆，幸福生活日日甜!冬去，春来，似水，如烟，一年中秋在眼前!流年不复返，人生需尽欢!说一声珍重!道一声平安!
2、又是一年月圆夜，月下为你许三愿：一愿美梦好似月儿圆，二愿日子更比月饼甜，三愿美貌犹如月中仙。
20xx is a full moon night, on three-under for you to: a child to dream of a round like, two days more than willing to sweet cakes, like beauty to three months cents
3、这个最美丽的节日，想送你最特别的祝福。
月儿圆圆挂天边，荷叶圆圆水中间。梦想圆圆都实现，成功圆圆舞翩跹。快乐圆圆永不变，祝福圆圆情无限：中秋花好月又圆，幸福与你两团圆。
The most beautiful holiday, you want to send a special blessing
4、试着寻找最华丽的祝词，我没能做到。
Try to find the most beautiful message, I did not do
5、一句最朴实的话：中秋快乐!
One of the most simple: a happy Mid-Autumn Festival!
6、天上有个月，水中有个月，我这儿也有个月。
Sky One, the water there, I also have here months
7、在这团聚的日子里祝你全家节日快乐。
Wish you and yours a happy holiday on this gathering day
8、现将月饼放在水中，用月光返照原理速递过来。
Now the cakes on the water, with penetration of courier from the moonlight
9、祝中秋节快乐，月圆人更圆!
I wish a happy Mid-Autumn Festival, one more round full moon!
月儿圆圆挂天边，荷叶圆圆水中间。梦想圆圆都实现，成功圆圆舞翩跹。快乐圆圆永不变，祝福圆圆情无限：中秋花好月又圆，幸福与你两团圆。
一不做来二不休，三十六计四海游，五音唱来六律和，七十二行八方友。十拿九稳同进步，千山万水伴你行。一年一度中秋节，八月十五团圆夜，祝你事事都圆满，愿你行行皆状元。
10、声声祝福请微风替我传送，缕缕关怀托流水替我寄予，虽然忙忙碌碌无法常相聚，但却时时刻刻把你惦记。
Sound blessing for me to breeze transmission, whereas caring for the occasional water I placed, although not often rode together, but it always about you
2021新年祝福语英文版：新年贺词英文版
这篇《2021新年祝福语英文版：新年贺词英文版》是整理的，望给大家带来帮助！/p>
ing neing new year
祝来年好运，并取得更大的成就。
on the occasion of the new year, may my wife and i extend to you and yours our warmest greetings, wishing you a happy new year, your career greater success an nd your family happiness
在此新年之际，我同夫人向你及你的家人致以节日的问候，并祝你们新年快乐、事业有成、家庭幸福。
may everything beautiful and best be condensed into this card i sincerely wish you happiness, cheerfulness and success
愿一切最美好的祝福都能用这张贺卡表达，真诚地祝你幸福、快乐、成功！
圣诞祝福短信英文版圣诞祝福短信英文版
1、为了这一个，也为了更多即将来临的圣诞节。
For this and many Christmas to come。
2、愿圣诞之光普照你的每一个日子，愿阳光鲜花洒满你的人生旅程。
May the Christmas light shines on you every day， let the sun flower asperses full your life journey。
3、知道圣诞节是谁的节日吗？不知道，是你的节日嘛，是圣诞节啊！笨蛋。
Who know that Christmas is the festival？ I don't know， is you of festival， Christmas！ A fool。
4、始终思念你，捎来圣诞佳节最美好的祝福，祝圣诞吉祥，新年如意！
Christmas greeting you who is thought about all the best wishes， wishing auspicious Christmas and a happy New Year！
5、满天的雪花是飞舞的音符，以思念谱成乐章，用祝福奏出所盼，带给你欢欣快乐的一年！
Snowflakes in the sky is dancing notes， which are set to music， hope of played by blessings， brings you a happy New Year！
6、那是祈祷你平安一生；圣诞夜里悠扬的钟声，圣诞树上耀眼的彩灯。那是祝福你快乐一生。
That is pray you safe life； Christmas night melodious bell， bright lights on the Christmas tree。 That's wish you a happy life。
7、星月不误，因为你已离去；清风不语，因为我在哭泣；我也不语，因为还在想你。
And not by accident， because you're gone； The wind remained silent， because I cry； Because I also not language， also in miss you。
8、当钟声响起，我就是你的！别讲错了，不是婚礼上的钟声，是圣诞的钟声，而我是你献给礼物的人。
When the bell rang， I was you！ Don't speak wrong， not wedding bells， the ding of the Christmas， but I am a man of you to present。
9、圣诞节又要到了，希望今年的圣诞节能和我爱的人一起过。想问你，你愿意当我爱的人吗？
Christmas is coming again， hope this year's Christmas and I love the people together。 Want to ask you， would you be my love？
10、圣诞节到了也，你有没有在床头挂起臭袜子哦，圣诞老公公会把我最好的礼物丢进去的，圣诞快乐！
Christmas also， have you in the head of a bed hangs dirty socks oh， Santa Claus put throw me the best gift， merry Christmas！
11、每一个圣诞节都给我带来精彩的思念和回忆。真诚热烈的祝福你拥有一个健康、快乐、美妙的日子！
Each Christmas brings me wonderful thoughts and memories。 Sincere warm wishes you to have a healthy， happy and wonderful day！
12、这时髦的大好日子里，我有万千祝福而无从说起，只想很老土的向你说四个字：圣诞快乐！
This fashionable good day， I have myriad blessings and don't speak， I only want to say to you is very old-fashioned four word： merry Christmas！
13、如果平安夜晚上有个大块头从屋顶进来把你装进大袋子，不要害怕，因为那是我祈求圣诞老人把你做礼物送给我。
If the night skies on New Year's eve a big put you into a large bag from the roof came in， don't be afraid， because that is I asked Santa do you gift to me。
14、雪花飘飘，是我的思念；彩灯闪闪，是我的祝福；清风缕缕，是我的拥抱；快乐连连，是我的礼物，祝你圣诞快乐！
The snowflakes fluttering， is my missing； Lights shining， is my blessing； Cool breeze continuously， is my embrace； Happy， is my gift， I wish you a merry Christmas！
15、面对圣诞，面对这样的节日身边匆匆而过的人们，想起你，心中有一种感动：爱，便是这种无法言说的缘吧。
In the face of Christmas， in the face of such festival side of the people in a hurry， I think of you， there is a kind of touched in the heart： love， is the unspeakable reason。
16、朋友就是：一份理解，一份支持，一分关爱，一句问候，一些取舍，一片真诚，一种默契，一些惦念，一定难忘~祝我的朋友圣诞快乐！
Friend： a understanding， a support， a care， a greeting， some trade-offs， a sincere， a kind of tacit understanding， some miss， must forget ~ merry Christmas， my friend！
17、请圣诞嫁个老公叫快乐，再请圣诞和快乐要个宝贝叫幸福！圣诞到了，让圣诞一家轮流到每家坐客，带给大家欢乐和甜蜜！
Please marry a husband call happy Christmas， happy Christmas and to have a baby， please call again！ Christmas is coming， let Santa a turns to each guest， bring you joy and sweet！
18、如果每年的今夜有一个很肥的老人从窗口跳进来抓住你，把你装进袋子里，你不用担心，因为我想要的圣诞礼物就是你。
If the annual tonight there is a very fat old man jumped from the window to catch you， put you into the bag， you don't have to worry about， because I want for Christmas is you。
19、洁白的雪花代表我们友谊的纯度，火热的壁炉代表我们友谊的温度，响亮的钟声代表我们友谊的深度！朋友，圣诞快乐！
White represents the purity of our friendship， heat the temperature of the fireplace on behalf of our friendship， loud bell on behalf of the depth of our friendship！ Friends， merry Christmas！
20、思念没有一日不更新，温馨的问候说给您听，圣诞到来祝福格外亲，我有一片最真心，祝愿你快乐常伴，幸福永陪，圣诞节愉快！
Missing a day no update， warm greetings to you， Christmas greeting especially close， I have a piece of the most sincerely， wish you happy always， and happiness with， a happy Christmas！
21、禽流感没有把你吓倒，鸡瘟更没能磨灭你为家族延续而努力的精神，见你又毅然决然走进产房，我默默的祝福你：生蛋快乐！
Bird flu did not frighten you， roup failed to kill you more the spirit of hard for family， see you again has decisively into the delivery room， I silently blessing you： happy eggs！
22、草船借箭是妙算，破釜沉舟是决战。风花雪月是浪漫，舍生取义是奉献。你若继续往下看，你就是个大笨蛋，圣诞的蛋。
Grass boat borrow arrow is more tactical， cross the rubicon is decisive battle。 Moon is romantic， attainment is dedication。 If you continue to look down， you are a big fool， Christmas eggs。
23、当圣诞节的钟声想起，我的祝福第一时间送达，真诚的祝愿你圣诞快乐，万事如意，健康平安，幸福如意，吉祥顺心，万事开心！
When the bell of Christmas， my best wishes for the first time arrived， sincerely wish you a merry Christmas and all the best， health， peace， happiness， auspicious day， everything is happy！
24、情意绵绵，喜乐常。事事如意，人安康。风花雪月，圣诞至。祝福千万，表衷肠。家和兴旺，亲人吉祥，事业中天，学业辉煌。圣诞节快乐！
Love， joy。 All the best， and people health。 Affair， to Christmas。 Blessings never， table one。 Good luck and prosperity， loved ones， zhongtian， academic brilliance。 Merry Christmas！
25、一丝真情赛过千两黄金，一丝暖和能抵万里寒霜，一声问候送来温馨甜美，一条短信捎去我万般心意：圣诞快乐！开心过好每一天！
Better than two hundred gold， a genuine feeling， a little warm for Wan Lihan frost， a sent warm sweet greeting， a message sent to me all his heart： merry Christmas！ Have a good happy every day！
26、如果有个胖红衣老人从窗户爬进你屋子把你装进口袋不要怕，因为我对圣诞老人说想要你这样的朋友，圣诞快乐，平安夜快乐！
If there is a fat old man in red to climb through the window into your house you pocket don't be afraid， because I told Santa Claus "want you as a friend，" merry Christmas， happy Christmas Eve！
27、圣诞老人给我发来了祝福卡片：拥有丰富的昨天，美好的今天，希望的明天，一年365天吃得饱，睡得香，总也没烦恼！朋友，和我分享祝福吧！
Santa sent me a greeting card： rich in yesterday， better today， hope tomorrow， 365 days a year eat satisfied， sleep soundly， total also no worries！ Friend， and I share good wishes！
28、岁月匆匆，挡不住光阴的脚步；路途遥遥，隔不断守望的心灵，又是一个圣诞佳节，虽然天寒地冻，冷冻住对你的思念祝福。圣诞快乐！
The steps of the years in a hurry， to resist the time； It's a long， are the mind is the watchman， another Christmas， although freezing， frozen live best wishes for your thoughts。 Merry Christmas！
29、平淡是真，平静是情，平坦是路，平缓是心，平安是福。平安夜来了，用平平常常的文字送去我真真切切的祝福。愿你收入平稳上升，事业平步青云！
Really is flat， peace is love， is a smooth road, gentle heart, peace is a blessing。 Christmas night, with ordinary text sent to my real wish。 I wish you a steady income rise, cause pollution！
30、收集世间的每一份美好，全部送给你；采集世间的每一朵芬芳，全部献给你；凝聚世间的每一份祝福，全部赠给你。祝你圣诞节快乐！
Collect every beautiful things in the world, all give to you； Collection in the world every a fragrant, all dedicated to you。 Condensation every blessing in the world, all to you。 I wish you a merry Christmas！
31、您好！您的朋友在我网为您订购的礼物，已在发货途中，预计到货时间为年月日晚，快递员圣诞老人，请您注意查收！顺祝圣诞快乐！
A： hello！ Your friends in my network to order gift, you have been in the shipment, estimated arrival time for date night, Courier Santa Claus, would you please pay attention to check！ Best wishes and happy Christmas！
32、今夜寒风，明朝和风；室外寒冷，室内温暖；祝福声起，问候纷纷。今夜是平安夜，提前祝你圣诞快乐，愿君事事顺心，天天美满！
Tonight, the cold wind, the Ming dynasty and wind； Cold outdoor, indoor warm； Soul。but about beats the, the greeting。 Tonight is Christmas Eve, early to wish you a merry Christmas and wish you everything, every day happy！
33、今夜，就暂且让记忆泛滥，让思念飘散，让狂欢定格，让华丽的文字靠边。烟花灿烂，雪花翩跹，祝福悄悄到你身边：平安夜，祝你平安，幸福连绵！
Tonight, let memory, let miss skirts, let carnival, let luxuriant words pull over。 Fireworks is bright, the snowflakes fluttering and greeting secretly to you, Christmas Eve, I wish you peace and happiness！
34、虽然我不信洋人口中的耶稣基督，但洋人的圣诞节我们还是可以借机狂欢一下，白雪儿飘飘，鹿铃儿敲敲，甜蜜的平安夜又来到，快乐的圣诞节多美好！
Although I don't believe the foreign population of Jesus Christ, but we still can foreigners' Christmas orgiastic, white snow flying, lu ling knock, sweet Christmas Eve went to a wonderful happy Christmas！
35、驯鹿跑，带走你的烦恼；铃儿响，好运对你微笑；雪花飘，平安将你拥抱；烟花放，快乐灿烂美妙；圣诞到，幸福陪你到老。圣诞快乐！
Reindeer run, take away your troubles； Jingle bells, good luck to you smile； Snow falls, ping an will you embrace； Happy fireworks, bright and beautiful； To Christmas, happy to accompany you to the old。 Merry Christmas！
36、叮叮当叮叮当，手机的铃声响叮当；温暖笑容挂脸上，祝福话语在心房；小小短信来几行，字字都是喜洋洋！祝你圣诞快乐、幸福绵长！
Jingle bells jingle bells, mobile jingle bell rang； Warm smile hanging on his face, the blessing words in heart； A little message to a few lines, every word is pleasant goat！ Wish you a merry Christmas, happy long！
37、圣诞铃儿响叮当，平安祝福满当当：一祝你气和又心平，舒泰且神安；二祝你事事都摆平，合家皆康安；三祝你生活有水平，稳稳又安安。
Peace bless full： jingle bells, Christmas and wish you and the heart flat, the cable car glides and Ann god； Second, wish you everything straight family all koan。 Three wish you live a horizontal, firmly and safely。
38、圣诞将至：我用二尺大花布给你做个开裆裤，让你迈着快乐的模特步，露着性感的小屁股，虽然冷点儿却能让你觉得自己特别酷祝你圣诞快乐！
Christmas will come, I use two foot big cloth to do a open-backed pants, let you happy with the model of step, revealing the sexy little ass, although some can make you feel cold cool wish you a merry Christmas！
39、圣诞老人到；送你平安果，转送爱人手，祝福朝朝幕，爱似天地长。再送金元宝，新年马上到财运不能少，开门迎喜神，事事永顺心！
Santa Claus to； Send you peace fruit, forwarding lover hand, blessing ChaoChao act, love is like heaven and earth。 Then send gold ingot, immediately to the New Year fortune cannot little, open the door to meet the god, everything works！
40、寒冷的冬天有个浪漫的节日是圣诞，浪漫的圣诞里有个祝福的信息在传遍，传遍的信息里满满的是平安，平安的传递里是你的健康我的祝愿。祝圣诞快乐！
Cold winter there is a romantic holiday is Christmas, romantic Christmas a blessing in the information in the spread, spread information is full of peace, peace transfer is I wish you health。 Wishing you all a merry Christmas！
41、送你一顶小红帽，让你感戴圣诞的美好；送你一条软围巾，让你享受圣诞的温馨；送你一双新袜子，让你盛装圣诞的吉利。祝圣诞快乐！
Send you a little red riding hood, to let the goodness of your gratitude Christmas； Send you a soft scarf, let you enjoy the warmth of Christmas； Send you a new pair of socks, allow you to dress up the Christmas geely。 Wishing you all a merry Christmas！
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