1、 中文 4300 字 外文文献翻译译文 一、 外文原文 原文 ： East Salary Survey Raef Lawson For example： 93% are male Median age of the respondents is 33, with women tending to be younger than men (28 vs. 34) Respondents have spent an average of 10 years in the field， five with their current employer and four in their current
2、job. These averages are lower for female respondents than for male respondents 70% of all respondents are married， and 61% have children 38% of respondents possess some professional certification, and the CMA(Certified Management Accountant) is the most prevalent (27%) Compared to the “average” IMA
3、member in the U.S.， the average” member in the Middle East is more likely to be male, slightly less likely to be married, and about as likely to have children and have a similar size of family (All references to U.S. statistics are based on the 2009 U.S. salary survey ) Consistent with the age diffe
4、rence， Middle Eastern respondents also tend to be younger， to have fewer years of experience， and to be less likely to hold a professional certification Compensation The average salary for survey respondents was $27,786， and the average total compensation was $34,137 (total compensation includes sal
5、ary plus additional compensation) The most prevalent source of additional compensation was a bonus，with 55% of respondents receiving one Also： 12% received profit sharing, and 12% received another kind of compensation These percentages were significantly less than the percentages for U.S. members at
6、 62%， 18%， and 6%， respectively The opportunities for women to receive such additional compensation were less than for men， with only 42% and 2%， respectively， of the women receiving bonuses and profit sharing Respondents compensation varied greatly among the countries surveyed IMA members in Qatar
7、received the highest average base salary and total compensation，and those in Egypt received the lowest compensation shows a comparison of salaries and total compensation by country(all compensation figures are presented in U.S. dollars) As you might expect， salaries within a given category are fairl
8、y uneven，with higher salaries often distorting the picture of what the average member earns To address this issue， I present both mean and median income information in Table 3 and throughout the article The percentage of total compensation from the base salary is lower for Middle Eastern respondents
9、 (81%) than for U.S. respondents (86%)， reflecting the greater use of other sources of compensation (such as travel and housing allowances) in the Middle East Male/Female Compensation IMAs U.S. salary survey has consistently focused on the disparity between the compensation of men and women， and the
10、 2009 survey found that womens salaries averaged 77% of the mens salaries and that the percentage was 74% for total compensation As indicated in， these percentages were even lower (58% and 52%, respectively) in the Middle East The comparison of median compensation levels indicates an even greater di
11、sparity These differences can be attributed in part to demographics The women in this survey tended to be younger than the men(median ages of 28 and 34, respectively)，less likely to hold an advanced degree (18%vs23%)， less likely to be professionally certified (26% vs 35%)， to be earlier in their ca
12、reers than the men (a median of seven vs10 years of experience in the field)， and more likely to hold entry-level positions All of these differences are statistically significant Additional insight into the difference in compensation of men and women is provided， which presents compensation by gende
13、r and years in the field As expected，salary and total compensation increased for both men women as they accumulated greater experience The only exception to this trend was for men in the field more than 20 years The same exception was observed in the U.S. survey In the latest U.S. survey， womens sal
14、ary as a percentage of mens ranged from 70% to 84% in the various years in the field categories Total compensation ranged from 60% to 85% As indicated in the last two columns， the spread of these percentages is much greater in the Middle East A surprising result is the tremendously larger amount tha
15、t women in the field 11 to 15 years received than men with similar experience This may reflect the regions great shortage of women with that amount of experience， as shown by few female respondents in that experience category and the consequent need to pay higher compensation More respondents are at
16、 the middle-management level， followed by senior，entry-level， and top management. Few members in academia responded to the survey， perhaps reflecting the current lack of an academic membership category internationally Reflecting the scarcity of women with more than 10 years of experience， theres a m
17、uch smaller percentage of women than men employed in top management positions Given the typically higher salaries paid at this level， the impact of this disparity is clear This picture is quite different from the situation in the U.S. survey， where the percentage of women in this category was approx
18、imately twice that of men Other major differences exist at the entry level， with many more women at this level in the Middle East than in the U.S.， and in academia， with women much more prevalent in the Middle East than in the U.S. This last difference is encouraging because， as noted in the U.S. salary survey， female professors can serve as positive role models for young women considering a career in accounting The relative scarcity of women in top-level management in the Middle East is only part of the compensation problem Another issue, which also exists in the
